OR-A: Schedule OR-A, Oregon Itemized Deductions (2025)
Oregon · Oregon DOR · Used for tax years 2025
The 2025 Schedule OR-A calculates Oregon itemized deductions for medical and dental expenses, taxes paid, interest paid, gifts to charity, and other miscellaneous deductions. The total is entered on Form OR-40, OR-40-N, or OR-40-P.
Who files this form
If you itemize deductions on your 2025 Oregon return, you must include Schedule OR-A with that return.
What you'll need
To complete Schedule OR-A, have the following information available:
- Your last name and Social Security number.
- Your federal adjusted gross income (AGI) from Form OR-40, line 7, or Form OR-40-N or OR-40-P, line 29F.
- Federal Form 1098 for mortgage interest and points reported on that form.
- Amounts for the deductions you are claiming, including medical and dental expenses, eligible taxes, mortgage and investment interest, charitable gifts, charitable carryovers, and other miscellaneous deductions.
How to file
Include Schedule OR-A with your 2025 Oregon return if you itemize.
- Use uppercase letters and blue or black ink.
- Print the form at actual size (100%). Do not submit photocopies or use staples.
- Add lines 4, 11, 17, 21, and 22 to calculate your Oregon itemized deductions on line 23.
- Enter the line 23 amount 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-file instructions.
Common mistakes
- Do not include medical or dental expenses that were reimbursed or paid by others.
- Do not include Oregon income tax or Oregon withholding on line 5.
- Do not enter more than $40,000 on line 9, or $20,000 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.
- Do not submit photocopies or use staples.
Questions people ask
How is the medical and dental expense deduction calculated?
Multiply your federal AGI on line 2 by 7.5% (0.075) and enter the result on line 3. Subtract line 3 from your medical and dental expenses on line 1. If line 3 is greater than line 1, enter 0 on line 4.
Can I include Oregon income tax as an itemized deduction?
Line 5 specifically says not to include Oregon income tax or Oregon withholding.
Where do I report mortgage interest that is not on Form 1098?
Report mortgage interest not shown on federal Form 1098 on line 13. Report points not shown on Form 1098 on line 14.
Does Schedule OR-A have a place for charitable contributions carried over from a prior year?
Yes. Enter the prior-year carryover on line 20. Add lines 18 through 20 to calculate total gifts to charity on line 21.