Form 40p Instructions - Oregon Department Of Revenue Page 2
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109b. Figure the total dividends you received while you were
Total IRA distributions.
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an Oregon resident that are included on your federal
return. Add to that figure any dividends received while
Federal column. Fill in the same amount you reported
you were a nonresident that were passed through to
on your federal return.
you from an S corporation that has no business activ-
Oregon column. Fill in any taxable individual retirement
ity outside Oregon.
arrangement (IRA) distributions received while an Oregon
Add lines 9a and 9b. Fill in the total on line 9 in the
resident. Include any amounts you converted from a regu-
Oregon column.
lar IRA into a Roth IRA. Prorate these amounts based on
the number of months you lived in Oregon. You may
State and local income tax refunds.
need more information. See page 36 for taxpayer assis-
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tance information.
Federal column. Fill in the same amount you reported
Pensions and annuities.
on your federal return.
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Oregon column. Fill in state and local income tax refunds
Federal column. Fill in the same amount you reported
for which you claimed a deduction on an Oregon return
on your federal return.
in a prior year. Fill in your Oregon income tax refund if
you included it as income on your federal return.
Oregon column. Fill in any taxable pensions and
annuities received while an Oregon resident. You may
need more information. See page 36 for taxpayer assis-
Alimony received.
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tance information.
Federal column. Fill in the same amount you reported
Rents, royalties, partnerships, estates, trusts,
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on your federal return.
etc. from federal Schedule E.
Oregon column. Fill in any alimony you received while
Federal column. Fill in the same amount you reported
you were an Oregon resident.
on your federal return.
Business income or loss. Nonresidents must
Oregon column. Figure the amount of rent, royalty,
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estate, and trust income you received while an Oregon
include income from any Oregon activity. This
resident. Add any Schedule E income you received from
includes apportioned business income and allocated
Oregon sources while you were a nonresident.
nonbusiness income.
Partnership and S corporation income is generally con-
Federal column. Fill in the same amount you reported
sidered earned and received on the last day of the part-
on your federal return.
nership or S corporation’s taxable year. If you were an
Oregon column. Figure the amount of your business
Oregon resident at the partnership or S corporation’s year
income or loss while you were an Oregon resident. Add
end, report all of that income or loss to Oregon.
to that figure the amount received from an Oregon busi-
ness while you were a nonresident.
Farm income or loss.
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Capital gain or loss.
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Federal column. Fill in the same amount you reported
on your federal return.
Federal column. Fill in the same amount you reported
Oregon column. Figure the amount of farm income or
on your federal return.
loss received while you were an Oregon resident. Add
Oregon column. Figure the amount of your capital gain
to that figure the amount received from an Oregon farm
or loss and capital gain distributions received while you
while you were a nonresident.
were an Oregon resident. Add to this figure the amount
received from Oregon sources while you were a non-
Unemployment compensation, taxable Social
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Security, and other taxable income.
resident. Limit net losses to $3,000 ($1,500 if married fil-
ing separately).
Federal column. Fill in the total amounts you reported
on your federal return.
Other gains or losses.
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Oregon column. Fill in any unemployment benefits and
any other taxable income you received while you were
Federal column. Fill in the same amount you reported
an Oregon resident. Add to that figure any unemploy-
on your federal return.
ment benefits and any other income you received from
Oregon column. Figure the amount of gain or loss
Oregon sources while you were a nonresident. Don’t fill
received while you were an Oregon resident. Add to
in any amount of your Social Security, Railroad retirement
that figure the amount received from Oregon sources
benefits, or Railroad unemployment benefits. Oregon
while you were a nonresident.
doesn’t tax this income.
Form 40P line instructions/23
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