OR-DEPR: Schedule OR-DEPR, Oregon Depreciation Schedule (2025)
Oregon · Oregon DOR · Used for tax years 2025
Schedule OR-DEPR is Oregon’s depreciation schedule for individuals, partnerships, corporations, and fiduciaries. It records property details and compares 2025 Oregon and federal depreciation to calculate an Oregon addition or subtraction. Keep it with your records rather than inc
Who files this form
Schedule OR-DEPR is an Oregon depreciation schedule for individuals, partnerships, corporations, and fiduciaries.
Do not complete this schedule if your federal and Oregon depreciation are the same. Do not include it with your Oregon return. Keep it with your records.
What you'll need
Have the information requested on the schedule ready:
- Your name and Social Security number, spouse’s name and Social Security number, or business name and federal employer identification number, as applicable.
- Each property's description and the date it was placed in service in Oregon.
- Federal and Oregon cost or other basis.
- Oregon depreciation allowed or allowable in earlier years.
- Oregon depreciation method and property life or rate.
- Oregon and federal depreciation amounts for 2025.
How to file
Do not include Schedule OR-DEPR with your Oregon return. Keep it with your records and complete a new schedule each year.
To complete the calculations:
- Enter the requested information for each property.
- Add the 2025 Oregon depreciation amounts in column h and the 2025 federal depreciation amounts in column i. Enter the totals in boxes 5h and 5i.
- If box 5h is less than box 5i, enter the difference on line 6 as an Oregon addition.
- If box 5h is more than box 5i, enter the difference on line 7 as an Oregon subtraction.
Common mistakes
- Completing the schedule when federal and Oregon depreciation are the same. The form says not to complete it in that case.
- Including the schedule with your Oregon return. Keep it with your records instead.
- Reusing a prior year's schedule. Complete a new schedule each year.
Questions people ask
Do I need to complete this schedule if my federal and Oregon depreciation are the same?
No. The form says not to complete the schedule if they are the same.
Should I send Schedule OR-DEPR with my Oregon return?
No. Keep it with your records rather than including it with your return.
When does the schedule show an Oregon addition?
When total Oregon depreciation in box 5h is less than total federal depreciation in box 5i. Enter the difference on line 6.
When does the schedule show an Oregon subtraction?
When total Oregon depreciation in box 5h is more than total federal depreciation in box 5i. Enter the difference on line 7.
Do I need a new schedule each year?
Yes. The form says to complete a new schedule each year.