OR-CRC: Worksheet OR-CRC, Claim of Right Income Repayments (Revision 2025-09)
Oregon · Oregon DOR · Used for tax years 2024, 2025, 2026
Worksheet OR-CRC helps calculate Oregon’s claim of right income repayment credit for income you repaid after paying Oregon tax on it in an earlier year. It compares your Oregon tax before credits with the tax calculated without the repaid income. Keep the worksheet with your tax
Who files this form
You may claim the Oregon claim of right income repayment credit on your Oregon personal income tax return if all three conditions apply:
- You repaid more than $3,000.
- You paid Oregon tax on the income you repaid.
- You are claiming the repayment credit or deduction on your federal return.
Repayments of $3,000 or less do not qualify. Keep Worksheet OR-CRC with your records rather than filing it with your return.
Corporations seeking relief for tax on repaid income should refer to the Form OR-20 instructions.
What you'll need
Gather these items for the reported year, meaning the year Oregon taxed the income:
- A copy of your Oregon tax return, including any amended returns or adjustment notices.
- Oregon tax tables or rate charts for that year.
- If you filed a part-year or nonresident return, a blank part-year or nonresident return form for that year to complete using Worksheet B's directions.
How to file
Claim the credit on your Oregon return for the repayment year, using code 890 on Schedule OR-ASC or OR-ASC-NP.
Do not include Worksheet OR-CRC with your Oregon return. Keep it with your tax records. If you prepare a duplicate return for Worksheet B, do not file that return either.
The publication does not give mailing or e-filing directions.
Common mistakes
- Keeping both the repayment deduction and the Oregon credit without an adjustment. If you claim the Oregon credit, you must add back any repayment deduction claimed on your federal return. Full-year filers deducting the repayment on Schedule OR-A or a federal form or schedule report an addition on Schedule OR-ASC, Section A, code 103.
- Using the wrong adjustment for a part-year or nonresident return. If claiming the credit, report a Schedule OR-A repayment deduction as a negative modification on Schedule OR-ASC-NP, Section D, code 649. For a deduction on another federal form or schedule, report an addition in Section A, code 103. For that addition, enter the total repayment in the federal column and the amount taxed by Oregon in the Oregon column.
- Including repaid income on the Worksheet B duplicate return. Leave that income out. If the Oregon percentage changes, use the revised percentage to calculate deductions, tax, or other amounts. Do not adjust other items.
- Sending calculation records with your return. Do not file the worksheet or the Worksheet B duplicate return.
Questions people ask
Which worksheet should I use?
Use Worksheet A if you filed a full-year return for the reported year. Use Worksheet B if you filed a part-year or nonresident return for that year.
How is the credit calculated?
The worksheets subtract your Oregon tax before credits without the repaid income from your Oregon tax before credits on the reported-year return, as amended or adjusted. Worksheet A uses that year's tax tables or rate charts. Worksheet B uses a duplicate return prepared without the repaid income.
What if I repaid income from more than one year?
Complete a separate worksheet for each year the income was reported and taxed by Oregon. Claim the total of the credits on your repayment-year return.
Can I claim a credit if Oregon did not tax the income?
No. You must have paid Oregon tax on the income you repaid.
Where can I get help?
Visit www.oregon.gov/dor, call 503-378-4988 or 800-356-4222, or email questions.dor@dor.oregon.gov. You can also contact the department for ADA accommodations or assistance in other languages.