Instructions For Form 20-S - Oregon S-Corporation Tax Return - 2014 Page 13
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14Appendix A
Corporation Form 20-S
2014 Schedule ASC-CORP Codes
Other additions
Description
Code
Description
Code
Charitable donations not allowed for Oregon .............132
Interest income excluded on federal
Deferred gain from out-of-state
(state, municipal and other interest income) ............150
disposition of property ................................................ 118
Oregon excise tax and other tax .....................................151
Depreciation differences..................................................174
QPAI deductions ..............................................................102
Gain or loss on disposition of depreciable property ....158
Uncategorized addition
Income from sources outside U.S. .................................159
(must attach explanation) ............................................199
Other subtractions
Description
Code
Description
Code
Cancellation of debt (COD) income §108(i)..................365
Losses from outside U.S. .................................................358
Deferred gain from out-of-state
Manufactured dwelling park tenant payments ...........344
disposition of property ................................................352
Sale of manufactured dwelling park .............................338
Depreciation differences..................................................353
State of Oregon interest income
Film production labor rebate ..........................................336
(income filers only) .......................................................364
Gain or loss on sale of depreciable property ................356
Uncategorized subtraction
Interest on U.S. obligations and instrumentalities
(must attach explanation) ............................................399
(income filers only) .......................................................361
Other credits
(carryforward from prior C corporation status only)
Description
Code
Description
Code
Agricultural workforce housing construction .............912
Fish screening devices .....................................................914
Alternative fuel vehicle fueling stations .......................401
Individual development accounts .................................915
Alternative fuel vehicle fund (auction) .........................953
Lender’s credit: affordable housing ..............................902
Biomass production or collection .................................943
Lender’s credit: energy conservation ............................409
Business energy conservation facilities .........................903
Long-term rural enterprise zone facilities ....................904
Child Care Office contributions .....................................905
Pollution control facilities ...............................................925
Contributions of computers
Qualified equity investment ...........................................906
or scientific equipment for research ...........................900
Qualified research activities ...........................................919
Crop donation ..................................................................403
Qualified research alternative ........................................913
Dependent care assistance (employer provided) ........907
Reforestation .....................................................................410
Dependent care facilities (employer provided) ...........901
Renewable energy development contribution .............949
Diesel engine replacement .............................................404
Uncategorized credit carryforward
Diesel engine repower or retrofit ...................................405
(must attach explanation) ............................................999
Electronic commerce in enterprise zone or city ...........910
University venture development
Employee and dependent scholarship
fund contributions ........................................................939
program payments ....................................................... 911
Voluntary removal of riparian land
Energy conservation project ...........................................950
from farm production .................................................. 411
Energy manufacturing facility .......................................948
Weatherization lender’s credit ......................................917
Energy transportation project.........................................951
Wolf depredation ..............................................................918
Film production development contributions ...............937
Items with a specific line on the form don’t have a code. See Form 20-S.
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150-102-025-1 (Rev. 10-14)
Form 20-S Instructions
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