Fill - Free fillable Form 19481802010000: 2018 Schedule OR-A Oregon Itemized Deductions (Oregon) PDF form

First name and initial

Spouse’s first name and initial

Social Security number (SSN)

Spouse’s SSN

Last name

Spouse’s last name

Oregon Department of Revenue

19481802010000

Oregon Itemized Deductions

Submit original form—do not submit photocopy.

Office use only

2018 Schedule OR-A

Page 1 of 1, 150-101-007

(Rev. 01-22-20, ver. 02)

Medical and dental expenses

Caution! Don’t include expenses reimbursed or paid by others.

1. Medical and dental expenses, (see instructions) ....................................................... 1.

2. Federal adjusted gross income (AGI). Enter the amount

from Form OR-40, line 7 or Form OR-40-N or OR-40-P,

line 29F .......................................................................... 2.

3. AGI threshold. Multiply line 2 by 7.5% (0.075) ........................................................... 3.

4. Medical and dental expense deduction. Subtract line 3

from line 1. If line 3 is more than line 1, enter -0- ..................................................................................................... 4.

Taxes you paid

5. State and local income taxes. Don’t include Oregon

income tax! .................................................................. 5.

6. Real estate taxes, (see instructions) .............................. 6.

7. Personal property taxes ................................................ 7.

8. Reserved ....................................................................... 8.

9. Total income and property taxes. Add lines 5 through 8.

Don’t enter more than $10,000 ($5,000 if married filing separately) .................... 9.

10. Other taxes. List type and amount:

10.

11. Taxes paid deduction. Add lines 9 and 10 ............................................................................................................. 11.

Interest you paid

12.

Mortgage interest and points reported to you on federal Form 1098

................................ 12.

13. Mortgage interest not reported to you on federal Form 1098 .................................... 13.

14. Points not reported to you on federal Form 1098 ..................................................... 14.

15. Mortgage insurance premiums (see instructions) ...................................................... 15.

16. Investment interest, (see instructions) ........................................................................ 16.

17. Interest paid deduction. Add lines 12 through 16 .................................................................................................. 17.

Gifts to charity

18. Gifts by cash or check, (see instructions) .................................................................. 18.

19. Gifts other than by cash or check, (see instructions) ................................................. 19.

20. Carryover from prior year ........................................................................................... 20.

21. Total gifts to charity. Add lines 18 through 20 .......................................................................................................... 21.

Other miscellaneous deductions

22. List type and amount. Important! Don’t include employee business expenses, tax preparation fees,

or other deductions subject to the 2 percent of AGI limitation, (see instructions).

22.

Oregon itemized deductions

23. Add lines 4, 11, 17, 21, and 22 ................................................................................................................................. 23.

Enter the amount from line 23 on Form OR-40, line 16 or Form OR-40-N or OR-40-P, line 37.

Read instructions carefully before completing this schedule.

—You must include this schedule with your Oregon income tax return—

. 00

Congress extended several tax provisions by passing Public Law 116-94.

As a result, this form was updated on January 22, 2020.

–

. 00

Clear form

150-101-007 (Rev. 01-22-20)

New information

These instructions were updated in December 2019 after

Congress extended the deduction for mortgage interest

premiums for tax year 2018.

Use Schedule OR-A to figure your Oregon itemized deduc-

tions using federal definitions and limitations, with the

modifications noted in these instructions. Generally, for

Oregon, you’re allowed the larger of your itemized deduc-

tions or your standard deduction.

Note: Your Oregon standard deduction will be zero if you

are married filing a separate return and your spouse item-

izes, or if you are a nonresident alien.

If you itemize, you can deduct a part of your medical and

dental expenses, amounts you paid for certain taxes, inter-

est, gifts to charity, and certain miscellaneous expenses.

Don’t include items that you deducted elsewhere on your

federal or Oregon tax return forms or schedules, such as

Schedule C, C-EZ, E, or F. See the Internal Revenue Service

(IRS) publications referred to in these instructions for more

information.

Medical and dental expenses

In general

You can deduct only the part of your medical and dental

expenses that exceeds 7.5% of the amount of your federal

adjusted gross income on Form OR-40, line 7, or Form OR-

40-N or OR-40-P, line 29F.

Examples of medical and dental payments

you can deduct

To the extent you weren’t reimbursed, and with certain lim-

itations, you can generally deduct what you paid for:

• Insurance premiums for medical and dental care,

including Medicare Parts B and D.

• Prescription medicines and insulin.

• Healthcare professionals, including medical doctors,

dentists, physical therapists, and psychologists.

• Medical examinations, X-rays, laboratory fees, diagnos-

tic tests, and other services.

• Hospital care and nursing help.

• Ambulance service and other travel costs.

• Nicotine cessation, medical weight-loss, and addiction

treatment.

• Hearing aids, eyeglasses, wheelchairs, guide dogs, and

other medical aids.

• Lodging costs and travel for treatment away from home.

• Lactation supplies.

Examples of expenses you can’t deduct

• Elective cosmetic surgery.

• Over-the-counter medications.

• Drugs that are illegal under federal law.

• Funeral, burial, or cremation costs.

The above lists are not exhaustive. IRS Publication 502, Med-

ical and Dental Expenses, describes the types of expenses you

can and can’t deduct in greater detail. It also explains when

you can deduct capital expenses and special care expenses

for disabled persons.

Whose medical and dental expenses

can be included?

You can include medical and dental bills you paid in 2018

for anyone who was one of the following, either when the

services were provided or when you paid for them:

• Yourself and your spouse.

• All dependents you are claiming on your Oregon

return, and any child you can’t claim as a dependent

because of the rules for children of divorced or sepa-

rated parents.

• Any person you could have claimed as a dependent on

your Oregon return except that their gross income for

2018 was $4,150 or more or they filed a joint return.

• Any person you could have claimed as a dependent

except that you or your spouse (if filing a joint Oregon

return) can be claimed as a dependent on someone

else’s 2018 return.

Deceased taxpayer. Certain medical expenses paid out of a

deceased taxpayer’s estate can be claimed on the deceased

taxpayer’s final return. See IRS Publication 502 for details.

Coordination with the Working Family

Household and Dependent Care (WFHDC) credit

Some medical expenses for the care of qualifying persons

may also qualify as expenses for purposes of claiming the

WFHDC credit. These expenses can be included in your

itemized deductions or the WFHDC credit, but they can’t

be used for both.

Lines 1 through 4

Line 1. Medical and dental expenses. Enter the total of

your medical and dental expenses, reduced by any pay-

ments you received from insurance or other sources.

Instructions for 2018 Schedule OR-A

Oregon Itemized Deductions

2018

Congress extended several tax provisions by passing Public Law 116-94.

As a result, this form was updated on January 22, 2020.

150-101-007 (Rev. 01-22-20)

Don’t include:

• Payments that your insurance company paid directly to

the provider.

• Amounts that were paid through an employer-spon-

sored (cafeteria) plan, unless those amounts were

included in box 1 of Form W-2.

• Expenses that you’re using for purposes of claiming the

WFHDC credit.

Line 2. AGI. Enter the amount from Form OR-40, line 7, or

Form OR-40-N or OR-40-P, line 29F.

Line 3. AGI threshold. Multiply line 2 by 7.5% (0.075).

Line 4. Medical and dental expense deduction. Subtract

line 3 from line 1. If line 3 is more than line 1, enter -0-.

Coordination with the special

medical subtraction

If you or your spouse were age 65 or older on December

31, 2018, and your federal AGI wasn’t more than $200,000

($100,000 if your filing status is single or married filing

separately), you may qualify for the special Oregon medi-

cal subtraction. You’ll need the information from Sched-

ule OR-A, lines 1 and 4, when you figure your subtraction

amount. See “Special Oregon medical subtraction” in Pub-

lication OR-17 for more information.

Taxes you paid

In general

You may deduct certain state or local income taxes or for-

eign income taxes you paid during the tax year, such as

income taxes paid to a state other than Oregon, mandatory

contributions to certain employment-related programs in

other states, and taxes on real or personal property located

in the United States that are based on the property’s value

(known as ad valorem tax).

Limitation on income and property tax

The total amount of income and property taxes you can

deduct can’t be more than $10,000 ($5,000 if married filing

separately).

Examples of taxes you can’t deduct

• Oregon income tax.

• Federal income tax.

• Sales tax.

• Tax on real property paid to a foreign country.

• Social Security, Medicare, unemployment, or railroad

retirement tax.

• Gift tax.

• Estate tax, other than federal estate tax on income in

respect of a decedent (see below).

• Customs duties.

• Gasoline tax.

• License fees.

• Assessments for property improvements.

• Taxes you paid for someone else.

Federal income tax. You can’t claim an itemized deduction

for federal income tax paid during the tax year. However,

see “Federal tax liability subtraction” in Publication OR-17

for more information.

Income taxes paid to another state. If you’re claiming

a credit on your Oregon return for income taxes paid to

another state, or you claimed a credit on an Oregon return

in a prior year for taxes you paid during this tax year, you

can’t claim those same taxes as an itemized deduction.

Include them on Schedule OR-A, subject to the $10,000

limit, and you will also have an addition on Schedule OR-

ASC or OR-ASC-NP if the credit is claimed on your Oregon

return. You won’t have an addition if the credit is (or was)

claimed on the other state’s return. See “Income taxes paid

to another state” in Publication OR-17 for details about the

credit and the addition.

Sales tax. Oregon doesn’t allow a deduction for sales tax

paid. Important: If you made the election on your federal

Schedule A to deduct sales tax paid instead of income tax

paid, you can’t deduct income tax paid on your Schedule

OR-A. (ORS 316.821)

Lines 5 through 11

Line 5. State and local income taxes. Enter the total of the

state and local income taxes you paid to a local government

or to a state other than Oregon. Remember: If you paid tax

to another state on income that is also taxed by Oregon, and

you’re claiming a credit for that tax on your Oregon return

(or you claimed a credit based on that tax on a prior Oregon

return), you’ll have an addition on your Oregon return.

Note: If you deducted sales tax paid instead of income tax

paid on your federal Schedule A, you must enter -0- on

line 5.

Line 6. Real estate taxes. Enter the state or local taxes you

paid on real estate you own that wasn’t used for business,

but only if the taxes are assessed uniformly at a like rate

on all real property throughout the community, and the

proceeds are used for general community or governmental

purposes. See IRS Publication 530, Tax Information for Home-

owners, for more information.

Don’t include the following:

• Taxes on real property located outside the United States

or its possessions.

• Itemized charges for services to specific property or

persons (for example, a flat fee charged by the county

for mowing a lawn that has grown beyond the permit-

ted height).

• Charges for improvements that tend to increase the

value of your property, such as sidewalk assessments.

Line 7. Personal property taxes. Enter the state or local per-

sonal property taxes you paid that were:

• Based only on the property’s value (ad valorem), and

• Imposed on a yearly basis.

150-101-007 (Rev. 01-22-20)

Line 8. Reserved.

Line 9. Total income and property taxes. Enter the total

of lines 5, 6, and 7. Don’t enter more than $10,000 ($5,000 if

married filing separately).

Line 10. Other taxes. List the type and amount of other

deductible taxes that aren’t already included on lines 5, 6,

or 7.

Interest you paid

You may deduct the following interest on Schedule OR-A:

• Home mortgage interest. Interest paid on a home

mortgage that is secured by your main home or sec-

ond home, including first and second mortgages and

refinanced mortgages, including mortgage points. Don’t

include interest paid on home equity loans. See IRS

Publication 936, Home Mortgage Interest Deduction, for

debt and income limits and other information.

• Mortgage insurance premiums. UPDATE—As of

December 20, 2019, mortgage insurance premiums are

deductible as a form of interest for tax year 2018. You

may deduct premiums paid or accrued for mortgage

insurance on your main home or second home if the

amount on Form OR-40, line 7, or Form OR-40-N or OR-

40-P, line 29F isn’t more than $109,000 ($54,500 if mar-

ried filing separately). If the amount on Form OR-40,

line 7, or Form OR-40-N or OR-40-P, line 29F is more

than $100,000 ($50,000 if married filing separately), use

the “Mortgage Insurance Premiums Deduction Work-

sheet” in the instructions for federal Schedule A to

calculate your mortgage insurance premium deduction.

See IRS Publication 936 for limits and other details.

• Investment interest. This is interest paid on money

you borrowed to buy property held for investment. If

the interest is allocable to passive activities or securities

that produce income that is exempt from Oregon tax,

you’ll have an addition on your Oregon return. Unless

an exception applies, if you are deducting investment

interest, you must complete federal Form 4952, Invest-

ment Interest Expense Deduction. Keep a copy of this form

with your tax records; don’t include it with your Oregon

return. Your investment interest deduction is gener-

ally limited to the income (after other expenses) from

the investments. Investment interest expense that

exceeds the investment income may be carried for-

ward to next year. For more information, limitations,

and additional requirements, see IRS Publication 550,

Investment Income and Expenses, and the instructions for

Form 4952. See “Interest and dividends on government

bonds of other states” in Publication OR-17 for more

information.

Lines 12 through 17

Line 12. Mortgage interest and points reported on Form

1098. Enter the home mortgage interest and points reported

to you on federal Form 1098, Mortgage Interest Statement.

Line 13. Mortgage interest not reported on Form 1098.

Enter the home mortgage interest you paid to a recipient

who didn’t provide you with a Form 1098. If the recipient

was the person from whom you bought the home, write the

person’s name, address, and Social Security number (SSN)

(if an individual) or employer identification number (EIN)

on the dotted line next to line 13.

Line 14. Points not reported on Form 1098. Points are shown

on your settlement statement. You may deduct points paid

to borrow money but not for other purposes. Points paid to

refinance a mortgage must be deducted over the life of the

loan. See IRS Publication 936 for more information.

Line 15. Enter the premiums you paid for mortgage insur-

ance provided by the federal Department of Veterans

Affairs, the Federal Housing Administration, the federal

Rural Housing Service, or private mortgage insurance.

Note: If the amount from Form OR-40, line 7, or Form OR-

40-N or OR-40-P, line 29F is more than $100,000 ($50,000 if

married filing separately), refer to the instructions for mort-

gage insurance premiums, above.

Line 16. Investment interest. Enter the interest you paid on

money you borrowed to buy property held for investment.

Use the amount you calculated using federal Form 4952, if

applicable, with the following modifications:

• Don’t include interest paid on money you borrowed to

buy U.S. bonds, notes, and other obligations if you’re

subtracting the income from such obligations on your

Oregon return. You can’t deduct this interest because

the income isn’t taxable by Oregon.

• Don’t include interest paid on money you borrowed

to buy bonds issued by the Commonwealth of Puerto

Rico or the territories of Puerto Rico, Guam, Samoa, or

the Virgin Islands. Income from these bonds isn’t tax-

able by Oregon.

• Do include interest paid on money you borrowed to

buy bonds and notes issued by another state, or politi-

cal subdivision of another state, that you didn’t include

on your federal return. The income from these bonds

and notes isn’t subject to federal tax, but it is taxable by

Oregon. You’ll have an addition for this income on your

Oregon return. See “Interest on state and local govern-

ment bonds outside of Oregon” in Publication OR-17 for

more information.

Gifts to charity

You can deduct contributions or gifts you gave to orga-

nizations that are religious, charitable, educational, sci-

entific, or literary in purpose, including organizations

that work to prevent cruelty to children or animals. If

the organization doesn’t spend at least 30 percent of its

annual functional expenses for program services, you’ll

have an addition on Schedule OR-ASC or OR-ASC-NP.

See IRS Publication 526, Charitable Contributions, for limi-

tations and other details, and the Oregon Department of

Justice website, www.doj.state.or.us for a list of organiza-

tions that don’t meet Oregon’s spending requirement. See

“Disqualified charitable donations” in Publication OR-17

for information about the addition.

150-101-007 (Rev. 01-22-20)

Amounts you can deduct

Contributions can be in cash, property, or certain out-of-

pocket expenses you paid to do volunteer work for a chari-

table organization. Single gifts of $250 or more require a

written statement showing the amount of cash contributed,

description of any property you donated, and a description

and estimated value of any goods or services you received

in return. Be sure to keep records of all your contributions,

including pay statements if you made cash contributions

through payroll deduction, receipts, written statements

from organizations, and any appraisals or other required

documentation. Unless directed otherwise, keep all state-

ments and other documentation with your tax records; we

may ask to see them later. See IRS Publication 526 for AGI

limits and other restrictions, treatment of gifts for which

you received a benefit, and additional information.

Amounts you can’t deduct

You can’t deduct such things as political contributions, dues

paid to fraternal orders or similar groups, or the value of

services you performed or benefits you received in connec-

tion with your contribution. For additional items that can’t

be deducted, see IRS Publication 526.

Contributions for disaster relief

Certain contributions made for relief efforts following

a presidentially-declared disaster are subject to special

treatment. See IRS Publication 976, Disaster Relief, for more

information.

Coordination with Oregon tax credits

In general, if you’re claiming an Oregon tax credit that is

based on contributions you made to a charitable organiza-

tion or fund, you can’t include those contributions as an

Oregon itemized deduction. If you’re deducting contribu-

tions made to the following funds and claiming a credit for

those contributions on your Oregon return, you’ll have an

addition on Schedule OR-ASC or Schedule OR-ASC-NP:

• Oregon Production Investment Fund (Oregon Film &

Video Office, auction).

• Renewable Energy Development Fund (Oregon

Department of Energy, auction).

• University Venture Development Fund (various

Oregon universities).

• Child Care Fund.

• Oregon IDA Initiative Fund.

See the Credits section in Publication OR-17 for more

information.

Lines 18 through 21

Line 18. Gifts by cash or check. Enter the total value of

the gifts you made in cash or by check, including unreim-

bursed out-of-pocket expenses.

Line 19. Gifts other than by cash or check. Enter the total

value of your contributions of property other than by cash

or check. For used items, such as clothing or furniture, you

may deduct their fair market value at the time you donated

them. (Fair market value is what a willing buyer would

voluntarily pay a willing seller for the item.) If the amount

of your deduction is more than $500 (before applying any

income limits), complete federal Form 8283, Noncash Chari-

table Contributions. Keep a copy of this form with your

Oregon tax records; we may ask for it later. For additional

requirements, see the instructions for Form 8283.

Line 20. Carryover from prior year. Enter contributions

that you couldn’t deduct in an earlier year because they

exceeded that year’s limits. Your total contributions for this

year, including any carryover amount, can’t exceed this

year’s limits.

Other miscellaneous deductions

You may deduct certain other items that aren’t deducted

elsewhere on the return or on other supporting schedules.

These miscellaneous deductions include claim of right

income repayments in excess of $3,000, gambling losses,

and federal estate tax on income in respect of a decedent. If

you’re deducting a casualty loss or theft related to a presi-

dentially-declared disaster, include the amount here. Don’t

include miscellaneous deductions that are subject to the

2 percent AGI limitation, such as employee business

expenses or tax preparation fees. For more information

about these and other allowable deductions, along with a

list of items that aren’t deductible, see IRS Publication 529,

Miscellaneous Deductions.

Claim of right income repayments. If you repaid more than

$3,000 in income that you‘d included in a prior year’s taxable

income under a claim of right to that income, and you’re not

deducting the repayment on another federal schedule, such

as Schedules C, C-EZ, E, or F, you may deduct the repaid

income on Schedule OR-A. Note: Oregon also allows a

credit for repayments over $3,000 if the income was previ-

ously taxed by Oregon. If you claim the Oregon credit, you

must add back some or all of your itemized deduction on

Schedule OR-ASC or OR-ASC-NP. See the instructions for

Schedule OR-CRC, Oregon Claim of Right Income Repayment

Credit, for information about the credit and addition, and to

determine the option that gives you the best result.

Gambling losses. Generally, you may deduct gambling

losses up to the amount of your taxable winnings. However,

Oregon doesn’t tax winnings of $600 or less from a single

play or ticket from the Oregon Lottery. You’ll have an addi-

tion for the amount of Oregon Lottery winnings that aren’t

taxed by Oregon. See IRS Publication 529 for more infor-

mation about gambling losses, including recordkeeping

requirements. See Publication “Gambling losses claimed as

an itemized deduction” in OR-17 for more information.

Federal estate tax on income in respect of a decedent (IRD).

You may deduct federal estate tax that you paid on IRD if

that income is taxed by Oregon. If only a portion of the fed-

eral estate tax is on income taxed by Oregon, you’ll have an

addition on your Oregon return. See Publication “Federal

estate tax” in OR-17 for more information.

150-101-007 (Rev. 01-22-20)

Line 22. Other miscellaneous deductions. List the type

and amount of your miscellaneous itemized deductions,

and enter the total on line 22.

Oregon itemized deductions

Line 23. Add lines 4, 11, 17, 21, and 22. Enter the total on

line 23 and on Form OR-40, line 16, or Form OR-40-N or

OR-40-P, line 37.

Be sure to include Schedule OR-A when you file your

Oregon return. Failure to include the schedule may delay

the processing of your return.

Do you have questions or need help?

www.oregon.gov/dor

503-378-4988 or 800-356-4222

questions.dor@ oregon.gov

languages.

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