OR-ASC-FID: Schedule OR-ASC-FID, Oregon Adjustments for Form OR-41 Filers (2025)

Oregon · Oregon DOR · Used for tax years 2025

Schedule OR-ASC-FID reports Oregon additions, subtractions, and credits that aren’t specifically included on the fiduciary income tax return. It includes sections for standard, carryforward, and refundable credits and is included with Form OR-41.

Who files this form

Use 2025 Schedule OR-ASC-FID if you file Oregon Form OR-41 and need to claim additions, subtractions, or credits that aren’t specifically included on your Oregon fiduciary income tax return.

What you'll need

You’ll need your Oregon Form OR-41 and the original Schedule OR-ASC-FID. The schedule asks for:

  • The trust or estate name as shown on the return.
  • The federal employer identification number (FEIN).
  • Codes and amounts for the additions, subtractions, or credits you claim.
  • A state abbreviation if you claim credit code 802.
  • For carryforward credits, the amount from the prior year, the amount awarded this year, and the total used this year.

How to file

Include the original Schedule OR-ASC-FID with your Oregon Form OR-41. Do not submit a photocopy. The supplied form does not provide a mailing address or e-filing directions.

Transfer the section totals to Form OR-41 as follows:

  • Other additions: Schedule 2, line 17.
  • Other subtractions: Schedule 2, line 11.
  • Standard credits: Line 12.
  • Carryforward credits: Line 14.
  • Refundable credits: Line 20.

Common mistakes

  • Submitting a photocopy: The form says to submit the original.
  • Leaving the schedule out of your return: The form says to include it with your Oregon Form OR-41.

Questions people ask

What is Schedule OR-ASC-FID used for?

It is used to claim additions, subtractions, or credits that aren’t specifically included on your Oregon fiduciary income tax return.

Where do I enter other additions and subtractions on Form OR-41?

Enter the other additions total on Schedule 2, line 17, and the other subtractions total on Schedule 2, line 11.

What information does the carryforward credit section ask for?

Section 4 asks for the credit code, amount from the prior year, amount awarded this year, and total used this year. Enter the total on Form OR-41, line 14.

Do I need to identify a state when claiming credit code 802?

Yes. Section 3 asks for a state abbreviation if you claim code 802.

Official sources

All versions of OR-ASC-FID