Oregon Statutes 316.130 – Determination of taxable income of full-year nonresident
(1) The taxable income for a full-year nonresident individual is adjusted gross income attributable to sources within this state determined under ORS § 316.127, with the modifications (except those provided under subsection (2) of this section) as otherwise provided under this chapter and other laws of this state applicable to personal income taxation, less the deductions allowed under subsection (2) of this section.
Terms Used In Oregon Statutes 316.130
- Individual: means a natural person, including aliens and minors. See Oregon Statutes 316.022
- nonresident: means an individual who is not a resident of this state. See Oregon Statutes 316.022
- Taxable income: means the taxable income as defined in subsection (a) or (b), section 63 of the Internal Revenue Code, with such additions, subtractions and adjustments as are prescribed by this chapter. See Oregon Statutes 316.022
- Taxpayer: means any natural person, estate, trust, or beneficiary whose income is in whole or in part subject to the taxes imposed by this chapter, or any employer required by this chapter to withhold personal income taxes from the compensation of employees for remittance to the state. See Oregon Statutes 316.022
(2)(a) A full-year nonresident individual shall be allowed the deduction for a standard deduction or itemized deductions allowable to a resident under ORS § 316.695 (1) in the proportion provided in ORS § 316.117.
(b) A full-year nonresident individual shall be allowed to deduct the amount of any accrued federal income taxes and foreign country income taxes as provided in ORS § 316.690 in the proportion provided in ORS § 316.117.
(c)(A) A full-year nonresident individual shall be allowed to deduct the amount of any alimony or separate maintenance payments paid during such individual’s taxable year in the proportion provided in ORS § 316.117 except that in determining the proportion the taxpayer‘s adjusted gross income shall not include a deduction for alimony. For purposes of this paragraph, ‘alimony or separate maintenance payment’ has the meaning given the phrase in section 215 of the Internal Revenue Code.
(B) No deduction shall be allowed under this paragraph if the alimony or separate maintenance payment is not includable in the gross income of the nonresident individual for federal income tax purposes under section 682 of the Internal Revenue Code.
(3)(a) A full-year nonresident who is a self-employed individual shall be allowed to deduct that individual’s contributions to a qualified plan, deductible on that individual’s federal income tax return pursuant to section 401 of the Internal Revenue Code, in the proportion that the individual’s earned income from Oregon sources bears to the individual’s earned income from all sources. ‘Earned income’ has the meaning given in section 401(c)(2) of the Internal Revenue Code. If the numerator of the fraction described in this paragraph is greater than the denominator, the proration of 100 percent shall be used.
(b) A full-year nonresident shall be allowed to deduct that individual’s qualified retirement contributions, deductible on that individual’s federal income tax return pursuant to section 219 of the Internal Revenue Code, in the proportion that the individual’s compensation from Oregon sources bears to the individual’s compensation from all sources. ‘Compensation’ has the meaning given in section 219(f)(1) of the Internal Revenue Code.
(c) A full-year nonresident individual shall be allowed to deduct the aggregate amounts paid in cash to a medical savings account, deductible on the individual’s federal income tax return pursuant to section 220 of the Internal Revenue Code, in the proportion that the individual’s compensation from Oregon sources bears to the individual’s compensation from all sources. Distributions from a medical savings account, if excluded from income for federal income tax purposes, shall be excluded for Oregon income tax purposes. Distributions from a medical savings account, if included in income for federal tax purposes, shall be included in income for Oregon tax purposes to the extent that an exclusion has been allowed for contributions to the medical savings account for Oregon tax purposes in a previous year. [1985 c.141 § 4; 1987 c.293 § 18; 1987 c.647 § 12; 1989 c.626 § 7; 1997 c.839 § 11a; 1999 c.580 § 8]