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150-101-061 (Rev. 12-14)
a copy of any additional or corrected Form W-2 or 1099. If
this hasn’t changed, enter the amount from your previous
return (Form 40, line 42 or Form 40N or 40P, line 59).
103. Refundable tax credits as amended. Enter the appro-
priate amounts as directed below from your amended
return on lines 103a, 103b, and 103c.
103a. Earned income credit (EIC) as amended. Tax years
2005 and earlier, enter -0- and go to line 103b. Tax years
2006 and later, enter your corrected Oregon earned income
credit from your amended return (Form 40, line 44 or Form
40N or 40P, line 62).
103b. Working family child care credit (WFC) as amended.
Enter your corrected working family child care credit from
your amended return (Form 40, line 45 or Form 40N or 40P,
line 63). Include your amended Schedule WFC or WFC-N/P.
If this credit hasn’t changed, it will be the same as on your
previous return.
103c. Mobile home park closure or involuntary move of a
mobile home credit as amended.
• Tax years 2005 and earlier, enter -0-.
• Tax year 2006, enter your corrected refundable involun-
tary move of a mobile home credit from your amended
return and include your amended Schedule MH.
• Tax years 2007 and later, enter your corrected mobile
home park closure credit from your amended return and
include your amended Schedule MPC (Form 40, line 46 or
Form 40N or 40P, line 64).
If your credit hasn’t changed, it will be the same as shown
on your previous return.
104. Estimated tax payments. Fill in the amount of esti-
mated tax payments credited to your original return (Form
40, line 43 or Form 40N or 40P, line 60). Are you claiming
a wolf depredation credit or claim of right credit on your
original and/or amended return? If so, include the credit
amounts here. Nonresidents: Include any Oregon income
tax withheld for you by a pass-through entity or by an agent
from the proceeds of any Oregon real estate sale (Form 40N
or 40P, line 61).
105. Amount of net income tax paid with original return
and later. Fill in the amount of all income tax actually paid
on your original Oregon return. Include payments made
later or for any additional tax adjustments to your return.
Don’t include payments for:
• Penalty and interest; or
• Interest on the underpayment of estimated tax.
Example 4: When Amy filled out her original return for tax
year 2011, Form 40, line 49 showed tax to pay of $200. Since
the original due date had passed, she entered a 5% late pay-
ment penalty of $10 on Form 40, line 50. Her total amount
owed on Form 40, line 53 was $210. She sent a payment of
$210 with her return. Her return was adjusted in process-
ing to correct a math error. Her tax was increased by $150.
Additional penalty and interest of $12 was added as well.
She was sent a notice explaining the adjustment, show-
ing the corrected line entries on her original return. It also
included a request to pay the additional $162 (tax, penalty,
and interest). She paid a total of $372 ($350 tax + $15 penalty
+ $7 interest).
Later Amy amends her 2011 return and she enters $350
on line 105 of her Oregon Amended Schedule. She will only
include the tax payments. She will not include any of the
interest and penalties she paid. Note: She will also use the
corrected line entries from our notice when filling out her
amended return.
107. Income tax refunds received from original return and
later. Fill in the amount of any refund you received (or
expect to receive) from your original Oregon return and
any amended returns previously filed for the same year.
Include refunds received from the working family child
care credit or other refundable credit or a previous adjust-
ment. Do not include interest received. Do not reduce your
refund by:
• Amounts you contributed to charitable funds or political
parties claimed on the return; or
• Amounts you applied to the next year’s estimated tax; or
• Amounts we offset to pay money owed to the Depart-
ment of Revenue or another agency.
Note: Do not include any amounts received as a kicker
refund.
Any refund due from your original return may be mailed
separately. By law, the Oregon Department of Revenue can-
not issue refunds or apply amounts less than $1.
Example 5: Scott filed his 2012 tax return, claiming a refund
of $5,400 on Form 40, line 54. He asked for $200 to be applied
as an estimated payment for tax year 2013 on line 55. He also
requested that $200 be donated to various charities on lines
56 through 69. His net refund on line 71 was $5,000. When
his return was processed, it took longer than expected, so
he received interest on his refund. Scott also owed money
for parking tickets and the court had filed the paperwork
to offset his tax refund to pay for the tickets and court fees.
His refund was reduced by $1,000 to pay off the balance
owed. He received $4,020 from the department as shown:
Refund $5,400
Less payments applied to next tax year – 200
Less charitable checkoff donations – 200
Net refund per return 5,000
Plus interest received + 20
Subtotal 5,020
Less amount paid for Scott’s debts – 1,000
Scott’s check from the department $4,020
When Scott amends his 2012 tax return, he will enter $5,400
on line 107 of his Oregon Amended Schedule.
Overpayment or balance due
Note: Charitable checkoffs, political party donations, and
Oregon 529 college savings plan deposits cannot be used
on amended returns. If you would like to donate to any of
the charities, their addresses are available on our website.
110. Amount of line 109 you want applied to another
year’s estimated tax. If your overpayment on line 109 is $1
or more, you may apply part or all of it to your open Ore-
gon estimated tax account. Fill in the amount you want to
apply. If you choose to apply some or all of your refund as
an estimated payment, you may only apply your refund to
an open estimated tax account. The election to apply your
