Personal Income Tax Overview Personal Tax Overview for Tax Preparation Overview 2011

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Personal Income Tax Overview

Personal Tax Overview for Tax Preparation Overview 2011

Personal Tax Overview for Tax Preparers
Download the full 2011 version of Publication 17½, Oregon Individual Income Tax Guide
Introduction Federal tax law New information Important reminders General information Oregon statute of limitations on refunds Interest Penalties Extensions of time to file Amended returns Injured spouse/RDP refund claims Electronic filing for Oregon 2-D barcode filing for Oregon Credit card payments Direct deposit of refund Refund processing Residency Registered domestic partners (RDP) in Oregon What form to file Filing status Special instructions for married/RDP filers with different residency statuses Filing requirements Individual Taxpayer Identification Number Military personnel filing information Limited liability companies Composite tax returns Pass-through entity withholding Real estate withholding Appeal procedures Record-keeping requirements What to do if you are audited Filing a return after tax is assessed Why Oregon needs a federal return Income Alimony received Business income or loss Gain, loss, and distributions Hydroelectric dam workers Interest and dividend income Interstate Transportation Wages (Amtrak Act) IRA distributions Property, like-kind exchange or conversion Rents, royalties, partnerships, estates, trusts, farms, etc., from federal Schedule E and F Retirement income Social Security and Railroad Retirement Board benefits State and local income tax refunds Unemployment compensation and other taxable income Wages, salaries, and other pay for work Waterway workers Adjustments to income Alimony paid Certain business expenses of reservists Educator expenses Fee-basis government officials Health Savings Account deduction Interest penalty on early withdrawal of savings IRA or self-employed SEP and SIMPLE contributions Moving expenses Performing artists Self-employed health insurance Self-employment tax Student loan interest Tuition and fees Additions Accumulation distribution from a trust Depletion Discharge of indebtedness from reacquisition of debt instrument Disposition of inherited Oregon farmland or forestland Federal election on interest and dividends of a minor child Federal estate tax Federal income tax refunds Film production development contributions Gambling losses claimed as an itemized deduction Income taxes paid to another state Individual Development Account Interest and dividends on government bonds of other states Long-term care insurance premiums, federal deduction Lump-sum distributions Oregon 529 College Savings Network Oregon Cultural Trust contributions Self-employed health insurance deduction Unused business credits Subtractions American Indian Artist's charitable contribution Capital construction fund Construction worker and logger commuting expenses Conversions and exchanged property Discharge of indebtedness from reacquisition of a debt instrument Federal income tax liability Federal tax worksheet Federal pension income Federal tax credits Foreign income tax Individual Development Account Interest and dividends on U.S. bonds and notes Land donations to educational institutions Local government bond interest Lottery winnings Mobile home park capital gain exclusion Mobile home park payments Mortgage interest credit Oregon 529 College Savings Network Oregon income tax refund Oregon Investment Advantage Oregon National Guard Youth Challenge Program Previously taxed employee retirement plans Previously taxed IRA conversions Public Safety Memorial Fund Awards Railroad Retirement Board benefits Scholarships used for housing expenses Severance pay Social Security benefits Taxable benefits for former RDPs TRICARE provider payments Tuition and fees U.S. government interest in IRA or Keogh distribution	Other items Net operating losses (NOLs) for Oregon Depreciation and amortization Partnership and S corporation modifications for Oregon and Business tax credits from flowthrough entity Basis of business assets transferred into Oregon Sale of assets Gain on the sale of an Oregon residence Fiduciary adjustment Passive activity losses Individual Development Accounts Oregon percentage Deductions and modifications Oregon tax Farm liquidation long-term capital gain tax rate Farm income averaging Claim of right income repayments Credits Biofuel consumer Biomass production/collection Business energy Child and dependent care Child Care Fund contribution Crop donation Diesel engine replacement Diesel engine repower or retrofit Earned income Elderly or disabled Electronic commerce zone investment Employer provided dependent care assistance Employer scholarship Energy Conservation Project Exemption Farmworker housing Fish screening devices Income taxes paid to another state Individual Development Account Involuntary move of a mobile home Long-term care insurance premiums Loss of use of limbs Low-income caregiver Mobile home park closure Mutually taxed gain on sale of residential property On-farm processing machinery and equipment Oregon Cultural Trust contributions Oregon Production Investment Fund Oregon Veterans' Home Political contributions Pollution control facilities Reforestation Renewable energy development contribution Renewable energy resource equipment manufacturing facility Reservation enterprise zone Residential energy Retirement income Riparian land Rural emergency medical technicians Rural health practitioners TRICARE provider Transportation projects University venture development fund contributions Water transit vessel manufacturers Working family child care Interest on under payment of estimated tax Who must pay Figure your required annual payment Figure your required installment payment Exceptions to paying interest on an underpayment of estimated tax Estimated tax Who must pay Farmers and commercial fishermen Nonresidents and part-year residents Retirees Nonresident aliens Fiduciaries Elderly rental assistance Important information Qualifications Appendix Household Income Checklist Working Family Child Care Credit Tables Standard Numeric Codes for Oregon Other Additions, Subtractions, Deductions, Modifications, and Credits
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