OR-A: Schedule OR-A, Oregon Itemized Deductions (2024)
Oregon · Oregon DOR · Used for tax years 2024
2024 Schedule OR-A is used to calculate Oregon itemized deductions. It reports medical and dental expenses, taxes paid, interest paid, gifts to charity, and other miscellaneous deductions.
Who files this form
If you itemize deductions on your 2024 Oregon return, you must include Schedule OR-A with that return.
What you'll need
Have these forms and details available to complete Schedule OR-A:
- Your last name and Social Security number.
- Your Oregon return. For federal adjusted gross income (AGI), use Form OR-40, line 7, or Form OR-40-N or OR-40-P, line 29F.
- Federal Form 1098, if it reports your mortgage interest and points.
- Amounts for the deductions you are claiming, such as medical and dental expenses, taxes paid, interest paid, gifts to charity, and other miscellaneous deductions.
- Any charitable contribution carryover from the prior year.
How to file
Include the completed Schedule OR-A with your Oregon return if you itemize.
Add lines 4, 11, 17, 21, and 22 to get your total Oregon itemized deductions on line 23. Enter that total on:
- Form OR-40, line 16; or
- Form OR-40-N or OR-40-P, line 37.
The supplied form does not give a mailing address or e-filing instructions.
Common mistakes
- Do not include medical or dental expenses reimbursed or paid by others.
- Do not include Oregon income tax, including Oregon withholding, on line 5.
- Do not enter more than $10,000 on line 9, or $5,000 if married filing separately.
- Do not include employee business expenses, tax preparation fees, or other deductions subject to the 2 percent of AGI limitation on line 22.
- Do not leave Schedule OR-A out of your Oregon return if you itemize.
- Use UPPERCASE letters and blue or black ink. Print at actual size (100%). Do not submit photocopies or use staples.
- Read the instructions carefully before completing the schedule, as the form directs.
Questions people ask
How do I calculate the medical and dental expense deduction?
Enter medical and dental expenses on line 1, excluding expenses reimbursed or paid by others. Multiply the federal AGI on line 2 by 7.5% (0.075) and enter the result on line 3. Subtract line 3 from line 1. If line 3 is more than line 1, enter 0 on line 4.
What is the limit for income and property taxes on line 9?
For 2024, line 9 cannot exceed $10,000, or $5,000 if married filing separately. Do not include Oregon income tax or Oregon withholding on line 5.
Where do I enter mortgage interest and points?
Enter mortgage interest and points reported on federal Form 1098 on line 12. Enter mortgage interest not reported on Form 1098 on line 13, and points not reported on Form 1098 on line 14.
Where do I enter gifts to charity?
Enter gifts by cash or check on line 18, other gifts on line 19, and any carryover from the prior year on line 20. Add these amounts on line 21.