150-101-062 (Rev. 12-14)
Amended, page 1 of 2
101 Net income tax as amended ....................................................................................................................................
101
102 Oregon income tax withheld as amended ...................................................................
102
103 Refundable tax credits as amended (see instructions on page 23)
Earned income credit as amended
(tax years 2006 and later only)
...................................
103a
Working family child care credit as amended
................
103b
Mobile home park closure credit (tax year 2007 or
later) or involuntary move of a mobile home credit
(tax year 2006 only) as amended
................................
103c
Total refundable tax credits as amended (add lines 103a, 103b, and 103c) ...............
103
104 Estimated tax payments ...............................................................................................
104
105
Amount of net income tax paid with original return and later (do not include
penalty or interest)
....................................................................................................
105
106 Total payments (add lines 102–105) .........................................................................................................................
10 6
107 Income tax refunds received from original return and later (do not include interest or kicker; see instructions) ......
107
108 Net payments (line 106 minus line 107) ....................................................................................................................
108
109 Overpayment. If line 108 is more than line 101, you over paid (line 108 minus line 101) ......................................
109
110 Amount on line 109 you want applied to your estimated tax ..................................................................................
110
111 Refund (line 109 minus line 110) ..............................................................................................................................
111
112 Additional tax to pay. If line 101 is more than line 108, you have tax to pay (line 101 minus line 108) ................
112
113 Interest on additional tax to pay (see instructions on page 4).....................................................................................113
114 Amount you owe. Pay in full with this return (add lines 112 and 113) ........................................................................ 114
Oregon Amended Schedule
for Amending Individual Income Tax Returns
Tax Year
Amended returns may take six months or longer to process.
Check if amending to change from married/RDP filing separate to married/RDP filing joint.
Last name
Spouse’s/RDP’s last name, if different and joint return
First name and initial
Spouse’s/RDP’s first name and initial, if joint return
Social Security number (SSN)
Spouse’s/RDP’s SSN if joint return
Please read instructions
Explanation of adjustments madeInclude line number(s) and show the computations in detail. Additional space is available on the back
if needed. Attach schedules, if applicable. If you are amending for an NOL, attach a copy of your NOL
computation and a copy of the tax return for the year the NOL occurred.
Round to the nearest dollar
.00
Include this schedule with your Oregon amended return
Check if amending due to a net operating loss (NOL).
1a
Reminder: If you object to an adjustment we made to your return, do not respond by filing an amended return.
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150-101-062 (Rev. 12-14)
Amended, page 2 of 2
Explanation of adjustments made (continued)—Include line number(s) and show the computations in detail. Include schedules, if applicable.
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150-101-061 (Rev. 12-14)
Instructions for Oregon Amended Schedule
For Amending Oregon Individual Income Tax Returns
Note: Have you received a notice from us because
we made adjustments to your return? If so and you
object to the adjustments, do not respond by filing
an amended return. You must follow the appeal
process explained on the notice. File an amended
return only if the changes you are making are
unrelated to the adjustments on our notice.
How do I amend my Oregon return?
You will need the following items:
The tax form and instruction booklet for the year that you
are amending. This will usually be the same form type as
your original return, unless:
You filed Form 40S, but can no longer use that form.
Use Form 40 instead; or
— You filed the incorrect form for your residency status.
Use the correct form type to amend.
The Oregon Amended Schedule and these instructions.
— Include the Oregon Amended Schedule with your
amended (corrected) return.
A copy of the Oregon tax return that you originally filed
for the year being amended.
A copy of any previous amended returns you filed for the
year being amended.
A copy of all notices from us, another state, or the Internal
Revenue Service (IRS) for the tax year being amended.
If we corrected your return on a notice, use the figures
from that notice when amending your return.
Follow these steps to amend your return:
1. Read through these instructions before filling out your form.
2. Check the amended box at the top of your amended Form
40S, 40, 40N, or 40P using blue or black ink.
3. If we sent you a notice adjusting your return, use those
figures when making your other unrelated adjustments.
4. Do not include any amounts received as a surplus or
kicker refund. We will recompute the correct amount and
adjust your return.
5. Fill out your entire income tax form (Form 40S, 40, 40N,
or 40P) using the correct information.
6. Do not re-enter any refund that you already asked us to
apply to your next year’s estimated tax.
7. Remember that charitable checkoffs, political party dona-
tions, and Oregon 529 college savings plan deposits can-
not be used on amended returns.
8. After completing your amended (corrected) return, com-
plete the amended schedule. The amended schedule
will figure your additional refund or tax to pay on your
amended return.
9. Include your amended return with your amended
schedule. See “Finishing the amended return and sched-
ule” at the end of these instructions.
I need to amend my Form 90R, Elderly Rental
Assistance (ERA). Do I use this schedule?
No. Do not use this schedule to amend Form 90R. To file an
amended ERA claim, use Oregon Form 90R. You should:
Request an ERA booklet for the year you are amending.
To order a booklet, go to our website or contact us.
Write “amended” in blue or black ink at the top of Form 90R.
Fill out Form 90R using the correct information.
Attach an explanation of your changes.
How long do I have to file for a refund?
In most cases, you must file for a refund within three years
from the due date of your original return, or the date you
filed your original return, whichever is later. If the three-year
filing period has expired, you may still file for a refund if:
You paid tax within the past two years for the tax year
you are amending. Your refund is generally limited to the
tax you paid in that two-year period.
You had a net operating loss carryback. Your claim must
be filed within three years from the due date of the return
for the tax year the loss occurred. The due date includes
extensions.
The IRS or another state adjusted your return or assessed
tax for failure to file a return. You must file a copy of the
audit report, return, or assessment and your Oregon
amended return and schedule within two years after the
federal or other state correction was made.
How long will it take to process my amended return?
Processing time for amended returns varies. It may take
six months or longer to process your amended return.
When should I file and pay if I owe additional tax?
File your amended return and schedule as soon as you
know that a change needs to be made. Interest is figured
from the day after the due date of the original return up to
the date the tax is paid. Pay any tax and interest due as soon
as possible to avoid additional interest. There may also be
a penalty.
I was audited by the IRS (or another state). Do I
need to amend my Oregon return?
Yes, if the IRS or other state audit will change your Oregon
income tax. If these adjustments do not change your Oregon
income tax, there is no need to amend. If you amend, attach
a copy of the audit report to your amended Oregon return.
How do I file a protective claim for refund?
You can file a protective claim for refund when the out-
come of a court case or legislative action is expected to be
known after the time for requesting a refund has expired.
Use the Personal Income Tax Protective Claim for Refund form
(Form PCR) when your claim to a refund is contingent on
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150-101-061 (Rev. 12-14)
a pending court decision or legislative action. Notify the
department every six months on the status of the claim.
If the court decision or legislative action changes your Ore-
gon income tax, file an amended return within 90 days of
the determination. Follow the instructions on page 1 for
steps to amend your return and write “Protective Claim—
FINAL” at the top of your amended return. Attach a copy of
Form PCR to the front of your amended return.
How do I amend for a net operating loss (NOL)?
Generally, if you carry an NOL back for federal purposes,
you also must carry the Oregon NOL back for Oregon pur-
poses. There is an exception if you were not required to file
an Oregon return for all years to which the federal NOL
deduction is applied. If you elect to carry forward the federal
NOL, then you must also carry forward the Oregon NOL.
An Oregon NOL is defined the same as a federal NOL.
However, you may have an Oregon NOL without having
a federal NOL. Your Oregon NOL is computed under the
federal methods. The only modification is for amounts
that Oregon is prohibited from taxing, such as interest
from U.S. Series EE, HH, or I bonds (U.S. government
interest).
Generally, an NOL for a full-year resident is the same as the
federal NOL. Nonresidents are allowed an Oregon NOL if
it is generated from Oregon sources.
If you are amending for an NOL, be sure to check the
amending due to an NOL” box on the amended sched-
ule. Please provide an explanation and cite the federal law
that allows and/or requires a carryback period other than
two years in the explanation of adjustments. If there is no
income to absorb the NOL in the required carryback year,
please provide an explanation.
For example: My 2012 NOL is from farming and I am
required to carry the loss back five years [IRC 172(b)(1)(G)].
Because I have no tax in 2007, I have carried the NOL to 2008
instead of 2007.
Do I change my federal tax liability on my
amended return?
Usually not, but follow these special instructions for federal
tax liability:
Did we correct the federal tax subtraction on your original
return? If so, use the corrected amount from our notice.
Did you amend your federal return before the due date
(not including extensions) of the original return? If so, the
federal tax on your amended federal return is the amount
you will use for your amended Oregon return. There will
be no addition or subtraction in a later year.
Did you pay additional federal tax because you were
audited or filed an amended return after the due date of
the original return? If so, claim the additional federal tax
as a subtraction on your Oregon return in the year you
paid the additional tax.
Did you get a refund of federal tax because you were
audited or filed an amended return after the due date of
the original return? If so, show the federal tax refund as an
addition on your Oregon return in the year you received
the refund, but only if you received a tax benefit. See the
federal refund worksheet below.
Example 1: You received a notice from the Oregon Depart-
ment of Revenue in May and are filling out an amended
return in July. The notice stated that your federal tax sub-
traction was reduced from $3,500 to $3,000. You will use
the corrected federal tax subtraction of $3,000, on your
amended return.
Example 2: You paid additional federal tax in 2014 for an
audit adjustment on your 2012 federal tax return. Amend
your 2012 Oregon tax return for the audit adjustments, but
do not change the 2012 federal tax subtraction. You can
subtract the additional 2012 federal tax liability you paid in
2014 on your 2014 return up to the limit. See instructions in
the 2014 income tax booklet for limits.
Example 3: You received a federal tax refund in 2014 for
amending your 2011 income tax return. You may need to
report the refund as an addition on your 2014 return. If you
already filed your 2014 return, you may need to amend it.
Federal refund worksheet
Use this worksheet to determine the tax benefit received
and the amount to include in Oregon income in the year
you received the refund.
1. Enter the federal tax liability on your origi-
nal federal return.
1.
2. Enter the federal tax subtraction limit for the
year you are amending.
2.
3. Line 1 minus line 2. (Enter -0- if line 2 is
greater than line 1.)
3.
4. Enter the refund of the prior year’s federal
tax.
4.
5. If line 3 is greater than line 4, no adjustment
is needed on your Oregon amended return.
If line 4 is greater than line 3, enter line 4
minus line 3 here and on your Form 40 as
an addition and identify with code 109; or
on your Form 40N or Form 40P as an other
deduction or modification and identify with
code 601.
5.
Line instructions for the amended schedule
Instructions are for lines not fully explained on the form.
Write the tax year that you are amending on the Oregon
Amended Schedule.
Do not fill in cents. You must round off cents to the near-
est dollar. For example, $24.49 becomes $24.00 and $24.50
becomes $25.00.
Tax
101. Net income tax as amended. This is your amended
tax after nonrefundable credits from your amended return
(Form 40, line 41 or Form 40N or 40P, line 58). Do not include
refundable tax credits; see line 103. If your credits are more
than your tax, enter -0-.
Payments and refundable credits
102. Oregon income tax withheld as amended. If you are
correcting the amount of state tax withheld, you must attach
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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.
Dont 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 Scotts debts – 1,000
Scotts 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
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150-101-061 (Rev. 12-14)
refund to an open estimated tax account is irrevocable.
An open estimated tax account is an account that is set up
prior to the due date of your personal income tax return, for
which no return has been filed. The account closes when
your return is filed, or if no return is filed, by the due date
of the return. Note: It may take six months or longer to pro-
cess your return and apply your overpayment.
If there are two open estimated tax accounts, the depart-
ment will apply the refund to the latest open estimated tax
account. After the amended return is processed, you can
request in writing that the overpayment be applied to the
earliest open estimated tax account.
Example 6: Sally filed her 2011 Oregon amended return and
schedule on March 12, 2014. Sally received a $1,500 refund
on her 2011 Oregon amended return and elected to apply
$500 of her refund as an estimated tax payment. Sally has
two estimated tax accounts open, tax year 2013 (January
1, 2013 through April 15, 2014) and tax year 2014 (January
1, 2014 through April 15, 2015). The department will apply
the $500 overpayment to Sally’s 2014 estimated tax account
and Sally will claim the $500 payment when she files her
2014 Oregon return. Sally needs to write to the department
if she would like the overpayment applied to tax year 2013
instead.
111. Refund. You must reduce your overpayment by any
amounts applied to your estimated tax on line 110. If you
would like your remaining refund direct deposited, enter
your account information on Form 40S, 40, 40N, or 40P.
Note: Interest on underpayment of estimated tax for a prior
year is not refundable. Do not include it as part of your
refund.
113. Interest on additional tax to pay. Do you need to pay
additional tax with your amended return? If so, you must
include interest with your payment. To avoid paying an
additional 5 percent penalty, you must pay the tax and
interest in full with your amended return, or within 30 days
after you receive a billing notice from the department.
Interest on income tax is figured from the day after the due
date of your original return up to the date your payment is
received.
An interest period is each full month starting with the day
after the due date of the original return. Generally, the due
date for income tax returns is April 15.
Interest rates on tax you owe
Percentage Rates
Interest Period Annual Monthly Daily
February 16, 2002 to
February 15, 2003
8% .6667% (.006667) .0219% (.000219)
February 16, 2003 to
January 15, 2004
7% .5833% (.005833) .0192% (.000192)
January 16, 2004 to
January 15, 2005
6% .5000% (.005000) .0164% (.000164)
January 16, 2005 to
January 15, 2006
5% .4167% (.004167) .0137% (.000137)
January 16, 2006 to
January 16, 2007
7% .5833% (.005833) .0192% (.000192)
January 17, 2007 to
January 15, 2009
9% .7500% (.007500) .0247% (.000247)
January 16, 2009 to
January 15, 2010
6% .5000% (.005000) .0164% (.000164)
January 16, 2010 to
January 15, 2013
5% .4167% (.004167) .0137% (.000137)
January 16, 2013 to
January 15, 2016
4% .3333% (.003333) .0110% (.000110)
Example 7: Dianna files an amended return for tax year
2011 on March 24, 2015. She pays additional tax of $500 with
her amended return. The following shows how she figures
her interest:
Apr 18, 2012–Jan 17, 2013 = 9 mos. x .004167 x $500 = 18.75
Jan 18, 2013–Mar 17, 2015 = 26 mos. x .003333 x $500 = 43.33
Mar 18, 2015–Mar 24, 2015 = 7 days x .000110 x $500 = 0.39
Total interest due and entered on line 113 $62.47
Explanation of changes
Identify and provide a complete explanation of all amended
items. Indicate the line number from the Form 40S, 40, 40N,
or 40P for each change. If your filing status changed (for
example, from single to head of household), explain why.
Include additional pages if you need more room to explain
your changes. If you are amending because of an NOL,
include an explanation and code cite if the NOL carryback is
greater than two years (see page 2 for further instructions).
Finishing the amended return and schedule
If you owe tax and choose to pay by check or money order,
make it payable to the Oregon Department of Revenue.
Write your daytime telephone number and the tax year that
you are amending on the check or money order.
Should I put my amended return together in a special order?
Yes. DO NOT staple or tape anything together. To speed
processing, place these items in the following order if
applicable:
Your check or money order and Form 40-V (payment
voucher) if you owe tax. If you’re paying by credit card or
electronic payment, do not use Form 40-V.
Form W-2 or 1099 if you are correcting income or Oregon
withholding.
Oregon amended return (corrected Form 40S, 40, 40N, or 40P).
Oregon Amended Schedule.
Schedule OR-A or Schedule OR-A-N/P for tax year 2007,
and Schedule OR-ASC or Schedule OR-ASC-N/P for tax
year 2008 or later.
A copy of your corrected federal return (1040EZ, 1040A,
1040, 1040NR-EZ, or 1040NR) and/or other state’s
amended return. If you originally filed as an RDP, attach
a corrected federal “as if” return in addition to any cor-
rected federal or state return(s). Write “RDP for Oregon
Only” in blue or black ink on the top left corner of your
corrected “as if” return.
Schedule WFC or WFC-N/P.
A copy of your federal and/or state’s audit report if you
amended your return due to an audit.
Other forms or schedules as required.
Note: Do not attach a copy of your original Oregon return.
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150-101-061 (Rev. 12-14)
Where do I send my amended tax return?
Either electronically file your amended return, or mail it to
the appropriate address.
Refund or no-tax-due returns:
REFUND
PO Box 14700
Salem OR 97309-0930
Mail tax-to-pay returns:
Oregon Department of Revenue
PO Box 14555
Salem OR 97309-0940