Forms 40, 40s, And Instructions; Schedule Wfc And Instructions - 2006 Page 19
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31— Were you a member of the Oregon National Guard
• Domestic partner benefits [code 305]. If your
employer provides taxable health insurance or other
at any time since January 2001?
benefits to you and another person who qualifies as
— Did you serve on active duty in Oregon as a mem-
your same-sex domestic partner, you may qualify
ber of the Oregon National Guard?
for a subtraction on the Oregon return. For more
— Did you serve as a member of the Oregon Nation-
information, please contact us.
al Guard under U.S. Code Title 32 and were then
called to active duty status and served under U.S.
• Federal tax from a prior year [code 309]. Did you pay
additional federal income tax in 2006 because you
Code Title 10?
were audited or you amended a prior year’s return?
If you answered yes to all of these questions, you
If so, you may be able to subtract the additional tax.
can subtract all of the Oregon National Guard active
This subtraction applies only to additional tax you
duty pay you earned while you served under Title 10
paid because your return was changed. It does not
in Oregon. This subtraction is available for tax years
include the tax from the original return or interest
starting on or after January 1, 2001. You may be able
or penalties you paid.
to amend your prior year tax returns to claim this
Use the following worksheet to figure your subtrac-
subtraction. See Oregon Amended Schedule for time
tion for federal tax from a prior year.
limits.
1.
Enter $5,000 ($2,500 if married fil-
1.
If you’re an enrolled member of a federally recog-
ing separately).
nized American Indian tribe and a member of the
2. Enter your federal tax liability
2.
U.S. Armed Forces who is stationed in Oregon, you
from Form 40, line 13.
may be eligible for an additional subtraction. For
3.
Line 1 minus line 2. If the result is
3.
more information, please contact us.
-0-, you cannot deduct your federal
tax paid for a prior year. If greater
• Oregon Lottery [code 322]. Although Oregon does
than -0-, enter the result on line 3.
not tax Oregon Lottery winnings of $600 or less per
4.
Enter the amount of federal tax
4.
ticket, the federal government does. Oregon Lottery
you paid for a prior year.
includes Powerball tickets you purchased in Ore-
5.
Enter the smaller of line 3 or line
5.
gon.
4 here and on Form 40, line 18 and
You can subtract the following winnings included in
identify using code 309.
your federal income from Oregon income:
• Military active duty pay [code 319]. If you included
U.S. military active duty pay in your federal taxable
— Winnings of $600 or less from each single ticket or
income, you may qualify for a subtraction on your
play, and
Oregon return.
— Annual payments from tickets bought before
1998.
You can subtract all active duty pay earned outside Ore-
gon during the year plus up to $3,000 active duty pay
Example 1: Cheryl had winnings of $200 from an Ore-
earned in Oregon. Note: Your total subtraction cannot
gon Lottery scratch-off ticket in 2006. This income is
be more than your total active duty pay income.
included in her federal adjusted gross income. Ore-
Reserve summer camp is considered active duty.
gon does not tax Oregon Lottery winnings of $600 or
However, drills and weekend meetings of reserve
less per single ticket or play. Cheryl can subtract the
units are not considered active duty. If you’re in
$200 she won on the scratch-off ticket.
the Guard or Reserves and your Form W-2 does not
Example 2: David won two prizes in 2006: $1,000
show a separate amount for active duty, contact your
from an Oregon Lottery scratch-off ticket and $500
paymaster. Download Military Personnel Filing Infor-
playing an Oregon Lottery Keno game. David must
mation from our website, or to order it, see page 40.
include this $1,500 in his federal income, however,
Example: Barry, an Oregon resident, enlisted in the
Oregon will not tax the $500 he won playing Keno.
Army in 1999. From January until August 2006, he
He can subtract $500 on his Oregon return because
was stationed at Fort Lewis, Washington. He earned
the winnings were from a single game and under
$24,000 active duty pay there. From August until the
the $600 limit. He cannot subtract any of the $1,000
end of the year, he served in Oregon as a recruiter.
he won on the scratch-off ticket, because the prize
He earned $12,000 in Oregon. He can subtract the
was more than $600 and is fully taxable to Oregon.
$24,000 earned outside Oregon and $3,000 earned in
the state, for a total subtraction of $27,000.
Do not subtract any other type of winnings such as
winnings from tribal gaming centers. If you have
• Oregon National Guard active duty pay subtraction
gambling losses claimed as an itemized deduction,
[code 319]. The following questions will help deter-
mine if you can claim this subtraction.
see page 24.
Or, visit our website at
Form 40 line instructions
27
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