Partnertax.ai Start free trial

OAR 150-316-0065

Social Security and Railroad Retirement Benefits Eligible for Subtraction

Official textus-or/regssecure.sos.state.or.uslast amended
Summarize

A subtraction from federal taxable income is allowed for social security and tier I railroad retirement benefits as defined under Internal Revenue Code Section 86. Other benefits paid by the Railroad Retirement Board (tier II, windfall, vested dual, supplemental annuities, unemployment, and sickness) are also allowed as a subtraction from federal taxable income. In all cases, the subtraction is allowed only to the extent that such benefits are included in federal taxable income.

Amendment history

Renumbered from 150-316.054, REV 60-2016, f. 8-15-16, cert. ef. 9-1-16

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 150-316-0006 · Application of Capital Losses and Capital Loss…
  2. 150-316-0007 · Policy — Application of Various Provisions of the…
  3. 150-316-0009 · Policy — Application of Various Provisions of Tax Law to…
  4. 150-316-0015 · Adoption of Federal Law
  5. 150-316-0020 · Tax Reform Act of 1984 Adjustments
  6. 150-316-0025 · Definition: “Resident”
  7. 150-316-0027 · Status of Individuals in a Foreign Country
  8. 150-316-0035 · Oregon Net Operating Losses — Treatment After 1984
  9. 150-316-0040 · Administrative and Judicial Interpretations
  10. 150-316-0043 · Qualified Business Income Reduced Tax Rate (QBIRTR)
  11. 150-316-0045 · Taxable Income of Nonresidents and Part-year Residents
  12. 150-316-0050 · Farm Capital Gain
  13. 150-316-0055 · Transitional Provision to Prevent Doubling Income or…
  14. 150-316-0060 · Taxable Income of Resident
  15. 150-316-0065 · Social Security and Railroad Retirement Benefits…
  16. 150-316-0080 · Credit for Income Taxes Paid to Another State
  17. 150-316-0082 · Credit for Taxes Paid to Another State When Paid by a…
  18. 150-316-0084 · Credit for Income Taxes Paid to Another State —…
  19. 150-316-0086 · Credit for Income Taxes Paid to Other States — Proof…
  20. 150-316-0088 · Addition of Taxes Paid to Another State Claimed as an…
  21. 150-316-0090 · Credit for Duplicative State Taxation Relating to…
  22. 150-316-0115 · Disabled Child Exemption Credit
  23. 150-316-0120 · Credit for Political Contributions
  24. 150-316-0125 · Credit for the Gain on the Sale of a Residence Taxed by…
  25. 150-316-0130 · Credit for Installation of Alternative Energy Devices
  26. 150-316-0135 · Proration of Income and Deductions for Nonresidents and…
  27. 150-316-0136 · Nonresident Deductions Limited to Oregon Sources
  28. 150-316-0145 · Proration for Pass-through Entity Income of Part Year…
  29. 150-316-0150 · Separate or Joint Federal Returns for Spouses in a…
  30. 150-316-0155 · Nonresident Partners: Guaranteed Payments
  31. 150-316-0157 · Nonresident Partners: Other Methods of Allocation and…
  32. 150-316-0165 · Gross Income of Nonresidents; Personal Services
  33. 150-316-0167 · Gross Income of Nonresidents; Pensions and Retirement…
  34. 150-316-0169 · Gross Income of Nonresidents; Apportionable Income
  35. 150-316-0171 · Gross Income of Nonresidents; Other Income and Sale of…
  36. 150-316-0173 · Gross Income of Nonresidents; Federal Laws Affecting…
  37. 150-316-0175 · Gross Income of Nonresidents; Compensation Received by…
  38. 150-316-0179 · Student Loan Interest Deduction — for Part-Year and…
  39. 150-316-0181 · Moving Expense Deduction — for Part-year and Nonresidents
  40. 150-316-0183 · Gross Income of Nonresidents; Retirement Income Derived…
Full table of contents →