OAR 150-316-0136
Nonresident Deductions Limited to Oregon Sources
# (1)
(1) Nonresident individuals who are allowed the following deductions for federal purposes shall also be allowed a deduction, not to exceed 100 percent of the federal deduction, for Oregon purposes:
(a) Tips under IRC 224; and
(b) Overtime compensation under IRC 225.
# (2)
(2) For tips, the deduction for Oregon is equal to the federal deduction calculated using only tips attributable to Oregon sources.
# (3)
(3) For overtime compensation, the deduction for Oregon is equal to the federal deduction calculated using only overtime compensation attributable to Oregon sources.
Amendment history
REV 12-2025, adopt filed 12/23/2025, effective 01/01/2026
Source: view the official text
Cited by 1
In this chapter (40 sections)
- 150-316-0027 · Status of Individuals in a Foreign Country
- 150-316-0035 · Oregon Net Operating Losses — Treatment After 1984
- 150-316-0040 · Administrative and Judicial Interpretations
- 150-316-0043 · Qualified Business Income Reduced Tax Rate (QBIRTR)
- 150-316-0045 · Taxable Income of Nonresidents and Part-year Residents
- 150-316-0050 · Farm Capital Gain
- 150-316-0055 · Transitional Provision to Prevent Doubling Income or…
- 150-316-0060 · Taxable Income of Resident
- 150-316-0065 · Social Security and Railroad Retirement Benefits…
- 150-316-0080 · Credit for Income Taxes Paid to Another State
- 150-316-0082 · Credit for Taxes Paid to Another State When Paid by a…
- 150-316-0084 · Credit for Income Taxes Paid to Another State —…
- 150-316-0086 · Credit for Income Taxes Paid to Other States — Proof…
- 150-316-0088 · Addition of Taxes Paid to Another State Claimed as an…
- 150-316-0090 · Credit for Duplicative State Taxation Relating to…
- 150-316-0115 · Disabled Child Exemption Credit
- 150-316-0120 · Credit for Political Contributions
- 150-316-0125 · Credit for the Gain on the Sale of a Residence Taxed by…
- 150-316-0130 · Credit for Installation of Alternative Energy Devices
- 150-316-0135 · Proration of Income and Deductions for Nonresidents and…
- 150-316-0136 · Nonresident Deductions Limited to Oregon Sources
- 150-316-0145 · Proration for Pass-through Entity Income of Part Year…
- 150-316-0150 · Separate or Joint Federal Returns for Spouses in a…
- 150-316-0155 · Nonresident Partners: Guaranteed Payments
- 150-316-0157 · Nonresident Partners: Other Methods of Allocation and…
- 150-316-0165 · Gross Income of Nonresidents; Personal Services
- 150-316-0167 · Gross Income of Nonresidents; Pensions and Retirement…
- 150-316-0169 · Gross Income of Nonresidents; Apportionable Income
- 150-316-0171 · Gross Income of Nonresidents; Other Income and Sale of…
- 150-316-0173 · Gross Income of Nonresidents; Federal Laws Affecting…
- 150-316-0175 · Gross Income of Nonresidents; Compensation Received by…
- 150-316-0179 · Student Loan Interest Deduction — for Part-Year and…
- 150-316-0181 · Moving Expense Deduction — for Part-year and Nonresidents
- 150-316-0183 · Gross Income of Nonresidents; Retirement Income Derived…
- 150-316-0185 · Gross Income of Nonresidents: Waterway Workers
- 150-316-0195 · Alimony Deduction — for Part-Year and Nonresidents
- 150-316-0197 · Nonresident Deduction for Contributions to IRA, Keogh,…
- 150-316-0205 · Credit for Taxes Paid to State of Residence
- 150-316-0225 · Retirement Income Credit
- 150-316-0230 · Subtraction for Previously Taxed Contributions