2
150-101-067 (Rev. 10-18)
Instructions for Schedule OR-ASC-FID
2018
New information
See the instructions for Form OR-41 for details.
Form instructions
Enter the code and amount for each item you’re using.
You’ll find the codes and item explanations in Appendix A
of Form OR-41.
If you have more items than will fit on a single schedule,
provide the codes and amounts on additional schedules
and add the total to your tax return. Include all the sched-
ules with your tax return.
If you’re claiming multiple items (Other additions, Other
subtractions, or credits) with the same code, report the items
together. Enter the code only once and add the claimed
amounts together.
Round all cents to the nearest dollar. For example, $99.49
becomes $99.00, and $99.50 becomes $100.00.
Section 1: Other additions
Other additions are the amount by which any item of gross
income is greater under Oregon law than under federal law,
or the amount by which any allowable deduction is less
under Oregon law than under federal law.
Step 1: Complete the table in Section 1 with the code and
amount reported for each Other addition that
isn’t already included on Form OR-41. Each code
should be listed only once.
Step 2: Fill in the total of all Other additions. Enter this
amount on Form OR-41, Schedule 2, line 17.
Section 2: Other subtractions
Other subtractions are the amount by which any item of
gross income is less under Oregon law than under federal
law, or the amount by which any allowable deduction is
greater under Oregon law than under federal law.
Step 1: Complete the table in Section 2 with the code and
amount reported for each Other subtraction that
isn’t already included on Form OR-41. Each code
should be listed only once.
Step 2: Fill in the total of all Other subtractions. Enter this
amount on Form OR-41, Schedule 2, line 11.
Section 3: Standard credits
Standard credits are nonrefundable credits that can only be
claimed on the current year’s tax return. Credit amounts
awarded and not used in the current tax year will be lost.
If you have both standard credits and carryforward cred-
its, standard credits should be used first. Standard credit
codes are listed in the instructions for Form OR-41.
Step 1: Complete the table in Section 3 with credits
you’re claiming. Fill in the code and the amount
being claimed for each standard credit. Each code
should only be listed once (unless you’re claim-
ing code 802 for credit for taxes paid to another
state, for multiple states. These can be listed on
separate lines).
Step 2: If you’re claiming a credit for income taxes paid
to another state on income that was also taxed by
Oregon, use code 802 and enter that state’s abbre-
viation in the corresponding box. If you aren’t
claiming this credit, leave this box blank.
Step 3: Fill in the total of all standard credits. Enter this
amount on Form OR-41, line 11.
Section 4: Carryforward credits
Carryforward credits are nonrefundable credits for which
any unused portion in the current tax year may be carried
forward to the following tax year. The number of years
that a credit can be carried forward varies according to the
carryforward rules of the credit. For detailed information
regarding carryforward credits, refer to Publication OR-17.
Step 1: Complete the table in Section 4 with credits you’re
claiming. Fill in the code being claimed for each
carryforward credit. Fill in the carryforward
codes in the order you would like to claim the
credits (usually this will be by listing the credits
with earlier expirations first).
If you received the same type of credit in back to
back years, or more than once in the same year,
don’t list the same code twice within the table.
Instead, report these credits on the same line. Each
code should only be listed once (see Example 2).
List credits that are available to you even if you
aren’t able to use them this year (see Example 1).
Step 2: Fill in the total amount of the credit that couldn’t
be claimed in 2017 that was carried forward to
the current year (2018). Enter this amount into
the “Amount from prior year” column, if any (see
Example 3).
Step 3: Fill in the credit amount you earned in 2018, and
enter it in the “Amount awarded this year” col-
umn, if any. Enter this amount even if it’s more
than the amount that can be claimed this year.
If the total awarded amount of your credit can
be claimed in one year, list the entire amount
awarded in the “Amount awarded this year” col-
umn (see Example 1).
