Drake Tax - OR - TAX_WK Federal Tax Subtraction Worksheet

Article #: 12228

Last Updated: December 05, 2024

 


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If the program calculates a zero result on the tax subtraction worksheet, the worksheet will not print. Verify the worksheet calculation based on the instructions. The following federal amounts will reduce the subtraction and possibly bring it to zero:

  • Making work pay and government retiree credits

  • Refundable education credit

  • First-time home buyer credit

The tax subtraction will phase-out for high income taxpayers. See Table 5 in the OR 40 Instructions for phase-out amounts. In View/Print mode of the return, review the OR TAX_WK to see the calculation of this subtraction, if applicable.

Note  If filing a return for Registered Domestic Partners, the tax subtraction worksheet will not calculate automatically. The amount must be directly entered on Oregon screen 1. The subtraction must be based on the actually filed federal return(s) for each partner and not the “as if” federal return that is calculated with the Oregon RDP return.