Worksheet OR-CRC
                                Claim of Right Income Repayments

 General instructions                                           Note: If you’re reporting an addition on Schedule OR-ASC-
                                                                NP, enter the total repayment amount in the federal column 
If you had to repay an amount that you included in your         and the amount taxed by Oregon in the Oregon column.
Oregon income in an earlier year, you may be able to claim      If you're not claiming the Oregon repayment credit, there is 
a credit for the Oregon tax you paid on that income when 
                                                                nothing else you need to do.
you file your return for the repayment year. 
The Oregon claim of right income repayment credit may 
be claimed on your Oregon personal income tax return if:        How do I calculate the credit?

• Your repayment is more than $3,000,                           Gather the following items for the reported year (the year 
• You paid Oregon tax on the income you repaid, and             the income was taxed by Oregon): 
• You're claiming the repayment credit or deduction on your 
 federal return.                                                • A copy of your Oregon tax return, including any amended 
                                                                returns or adjustment notices.
Repayments of $3,000 or less don’t qualify for the Oregon       • Oregon tax tables or rate charts.
credit. Note: Corporations may file for relief of tax on repaid 
                                                                • If you filed a part-year or nonresident return, a blank part-
income; refer to Form OR-20 instructions.
                                                                year or nonresident return form. Follow the instructions 
For more information about claim of right income repay-         for Worksheet B to complete the form.
ments, see Internal Revenue Service Publication 535.
                                                                Use Worksheet A if you filed a full-year return. Use Work-
This worksheet needs to be kept with your records.              sheet B if you filed a part-year or nonresident return for the 
                                                                reported year.
 What if I’m claiming the federal                               Multiple years. If you repaid income from more than one 
 deduction?                                                     tax year, complete a separate worksheet for each year that 
                                                                the income was reported and taxed by Oregon. Claim the 
The federal repayment deduction is claimed on the same          total of all credits on the return you’re filing for the repay-
schedule where you reported the income or as an itemized        ment year.
deduction on Schedule A, depending on the type of income 
you repaid. You can't claim both the federal repayment 
deduction and the Oregon repayment credit. If you claim the     Where do I claim the credit?
Oregon repayment credit, you must add back the amount of 
any repayment deduction claimed on the return.                  Claim the credit on the return you’re filing for the repay-
                                                                ment year: 
Full-year filers. If you’re filing a full-year return for the 
repayment year and you’re deducting the repayment amount        —  2014 and prior: Form 40, line 43, mark box 43b; Form 40P 
on Schedule OR-A or any federal form or schedule, report an     or 40N, line 60, mark box 60b.
addition on Schedule OR-ASC Section A, using code 103 if        —  2015 through 2020: Schedule OR-ASC, section 5; Schedule 
you're claiming the credit. If you're not claiming the repay-   OR-ASC-NP, section 7; use code 890.
ment credit, there is nothing else you need to do.              —  2021 and later: Schedule OR-ASC, section F; Schedule 
                                                                OR-ASC-NP, section H; use code 890.
Part-year or nonresident filers. If you’re filing a part-year 
or nonresident return for the repayment year, claiming the 
Oregon repayment credit, and deducting the repayment            Do you have questions or need help?
amount:
• As an itemized deduction on Schedule OR-A: Use a minus          www.oregon.gov/dor
 sign with the repayment amount to report a negative            503-378-4988 or 800-356-4222
 modification on Schedule OR-ASC-NP, Section D, using           questions.dor@ dor.oregon.gov
 code 649.
• On another federal form or schedule: Report an addition       Contact us for ADA accommodations or assistance in other 
 on Schedule OR-ASC-NP, Section A, using code 103.              languages.

150-101-168 (Rev. 08-18-23)                         Page 1 of 1

67                                                                                                                                                                         67
  1  2   68   5  6  7  8  9  10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81   Form With grid With grid & data68   84 85
3 4                                                                                                                                                                        82 83
69                                                                                                                                                                         69
70                                                                                                                                                                         70
71           Worksheet OR-CRC                                                                                                                                              71
72           Page 1 of 2, 150-101-168   Oregon Department of Revenue        01520001010000                                                                                 72
73           (Rev. 08-18-23, ver. 01)                                                                                                                                      73
74                                                                                                                                                                         74
75           Repayment year 9999                  Reported year  9999                                                                                                      75
76                                                                                                                                                                         76
77                                                                                                                                                                         77
             Worksheet A: Full-year return filed for the reported year (year the income was taxed)
78                                                                                                                                                                         78
79           1.  Enter your Oregon taxable income from your return for the reported year, as amended or adjusted ... 1.                                  999,999,999.00.00 79
80            — 2018 and later: Form OR-40, line 19.                                                                                                                       80
81            — 2017 and 2016: Form OR-40, line 21.                                                                                                                        81
82            — 2015: Form 40, line 21.                                                                                                                                    82
83            — 2014 and prior: Form 40, line 28.                                                                                                                          83
84           2.  Enter the amount of income you repaid in the tax year for which you’re claiming the credit .................... 2.                      999,999,999.00.00 84
85           3.  Line 1 minus line 2. This is your Oregon taxable income without the repaid income ................................ 3.                   999,999,999.00.00 85
86           4.  Using the tax tables or rate charts from the reported year, enter the tax on the amount                                                                   86
87            on line 3. This equals your Oregon tax before credits without the repaid income ..................................... 4.                   999,999,999.00.00 87
88           5.  Enter your Oregon tax before credits from your return for the reported year, as amended or adjusted ... 5.                              999,999,999.00.00 88
89            — 2023 and later: Form OR-40, line 24                                                                                                                        89
90            — 2018 through 2022: Form OR-40, line 22.                                                                                                                    90
91            — 2017 and 2016: Form OR-40, line 24.                                                                                                                        91
92            — 2015: Form 40, line 24.                                                                                                                                    92
93            — 2014 and prior: Form 40, line 31.                                                                                                                          93
94           6.  Line 5 minus line 4. This is your Oregon claim of right credit ..................................................................... 6. 999,999,999.00.00 94
95                                                                                                                                                                         95
96           Example 1                                                                                                                                                     96
97           Sophie is a lifelong resident whose filing status for tax year 2020 was single. In 2023, Sophie repaid $10,000 of pension income originally                   97
98           received and reported in 2020. She is claiming the repayment credit on her 2023 federal return. Her 2020 Oregon tax return shows Oregon                       98
99           taxable income of $40,000 and Oregon tax before credits of $3,252. She calculates her credit using Worksheet A:                                               99
100                                                                                                                                                                        100
101          1.  Enter your Oregon taxable income from your return for the reported year, as amended or adjusted ... 1.                                  40,000.00         101
102          2.  Enter the amount of income you repaid in the tax year for which you’re claiming the credit .................... 2.                      10,000.00         102
103          3.  Line 1 minus line 2. This is your Oregon taxable income without the repaid income ................................ 3.                   30,000.00         103
104          4.  Using the tax tables or rate charts from the reported year, enter the tax on the amount                                                                   104
105           on line 3. This equals your Oregon tax before credits without the repaid income ..................................... 4.                   2,377.00          105
106          5.  Enter your Oregon tax before credits from your return for the reported year, as amended or adjusted ... 5.                              3,252.00          106
107          6.  Line 5 minus line 4. This is your Oregon claim of right credit ..................................................................... 6. 875.00            107
108                                                                                                                                                                        108
109          To claim the Oregon credit, Sophie enters $875 on Schedule OR-ASC, section F, using credit code 890.                                                          109
110                                                                                                                                                                        110
111                                                                                                                                                                        111
112                                                                                                                                                                        112
113                                                                                                                                                                        113
114                                                                                                                                                                        114
115                                                                                                                                                                        115
116                                                                                                                                                                        116
117                                                                                                                                                                        117
118                                                                                                                                                                        118
119                                                                                                                                                                        119
120                                                                                                                                                                        120
121                                                                                                                                                                        121
122                                                                                                                                                                        122
123                                                                                                                                                                        123
124                                                                                                                                                                        124
125                                                                                                                                                                        125
126                                                                                                                                                                        126
127                                                                                                                                                                        127
128                                                                                                                                                                        128
129                         Don’t include this worksheet with your Oregon return. Keep it with your tax records.                                                           129
130                                                                                                                                                                        130
  1  2   131   5  6  7  8  9  10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81   131   84 85
3 4                                                                                                                                                                        82 83
132                                                                                                                                                                        132

133                                                                                                                                                                        133
  1  2   134   5  6  7  8  9  10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81   134   84 85
3 4                                                                                                                                                                        82 83
135                                                                                                                                                                        135
136                                                                                                                                                                        136
137          Worksheet OR-CRC                                                                                                                                              137
138          Page 2 of 2, 150-101-168               Oregon Department of Revenue            01520001020000                                                                 138
139          (Rev. 08-18-23, ver. 01)                                                                                                                                      139
140                                                                                                                                                                        140
141          Worksheet B: Part-year or nonresident return filed for the reported year (year the income was taxed)                                                          141
142                                                                                                                                                                        142
143          Before you start, use the blank return form to create a duplicate part-year or nonresident return for the reported year:                                      143
144                                                                                                                                                                        144
145          •  Enter all income items except for the income you repaid as they were reported on the return you filed for that year, including                             145
146           amendments or adjustments. Don’t include the repaid income on the duplicate return.                                                                          146
147          •  If your Oregon percentage changes as a result, use the revised percentage to calculate your deductions, tax, or other amounts.                             147
148           Don't adjust any other items on the return.                                                                                                                  148
149          •  Complete the return through the "Total tax before credits" line.                                                                                           149
150          Don't file the duplicate return. Use it only to help you calculate your credit amount.                                                                        150
151                                                                                                                                                                        151
152          1.  Enter your Oregon tax before credits from your return for the reported year, as amended or adjusted ... 1.                              999,999,999.00.00 152
153           — 2023 and later: Form OR-40-N, line 50; Form OR-40-P, line 49.                                                                                              153
154           — 2018 through 2022: Form OR-40-N, line 48; Form OR-40-P, line 47.                                                                                           154
              
155           — 2017 and 2016: Form OR-40-N, line 50; Form OR-40-P, line 49.                                                                                               155
156           — 2015: Form 40N, line 51; Form 40P, line 50.                                                                                                                156
157           — 2014 and prior: Form 40N, line 53; Form 40P, line 52.                                                                                                      157
158          2.  Enter the Oregon tax before credits amount from the duplicate return ................................................... 2.             999,999,999.00.00 158
159          3.  Line 1 minus line 2. This is your Oregon claim of right credit ..................................................................... 3. 999,999,999.00.00 159
160                                                                                                                                                                        160
161          Example 2                                                                                                                                                     161
162          During 2023, Chris, a full-year resident, repaid some compensation originally received and reported in 2021. He’s claiming the income                         162
163          repayment credit on his 2023 federal return. In 2021, when Chris was a Washington state resident, he worked part of the time in                               163
164          Oregon. Out of the $25,000 in repaid compensation, $17,000 was taxed by Oregon.                                                                               164
165                                                                                                                                                                        165
166          The 2021 Form OR-40-N that he filed shows the following:                                                                                                      166
167          Federal income                                 $225,000             Total deductions and modifications ($20,000 x 0.356)                    $ 7,120           167
168          Oregon income                                  $ 80,000             Oregon taxable income ($80,000 - $7,120)                                $72,880           168
169          Oregon percentage ($80,000 ÷ $225,000) 35.6%                        Total tax before credits                                                $ 6,120           169
170          Net itemized deductions                        $ 20,000                                                                                                       170
171                                                                                                                                                                        171
172          Chris uses a blank 2021 Form OR-40-N to create a duplicate return without the repaid income. It shows:                                                        172
173          Federal income ($225,000 - $25,000)            $200,000             Total deductions and modifications ($20,000 x 0.315)                    $ 6,300           173
174          Oregon income ($80,000 - $17,000)              $ 63,000             Oregon taxable income ($63,000 - $6,300)                                $56,700           174
175          Oregon percentage ($63,000 ÷ $200,000) 31.5%                        Total tax before credits                                                $ 4,704           175
176          Net itemized deductions                        $ 20,000                                                                                                       176
177                                                                                                                                                                        177
178          Next, Chris completes Worksheet B to calculate his credit:                                                                                                    178
179          1.  Enter your Oregon tax before credits from your return for the reported year, as amended or adjusted ... 1.                              6,120.00          179
180          2.  Enter the Oregon tax before credits amount from the duplicate return ................................................... 2.             4,704.00          180
181          3.  Line 1 minus line 2. This is your Oregon claim of right credit ..................................................................... 3. 1,416.00          181
182                                                                                                                                                                        182
183          To claim the Oregon credit, Chris enters $1,416 on Schedule OR-ASC, section F, using credit code 890.                                                         183
184                                                                                                                                                                        184
185          Example 3                                                                                                                                                     185
186          During 2023, Theresa, a full-year resident, repaid $5,000 of unemployment income she received and reported as taxable income in                               186
187          2022. During 2022, Theresa was an Idaho resident whose Oregon income was from rental properties. She filed a 2022 Oregon Form                                 187
188          OR-40-N to report the rental income, but her unemployment income wasn’t taxable to Oregon. Theresa can’t claim a credit on her                                188
189          2023 Oregon return for the unemployment income she repaid during 2023 because Oregon didn’t tax that income in 2022.                                          189
190                                                                                                                                                                        190
191                                                                                                                                                                        191
192                                                                                                                                                                        192
193                                                                                                                                                                        193
194                                                                                                                                                                        194
195                         Don’t include this worksheet with your Oregon return. Keep it with your tax records.                                                           195
196                                                                                                                                                                        196
  1  2   197   5  6  7  8  9  10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81   197   84 85
3 4                                                                                                                                                                        82 83
198                                                                                                                                                                        198