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Oregon Revised Statutes

Or. Rev. Stat. § 316.013 (2026)

Determination of federal adjusted gross income

✓ current as of May 2026
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      316.013 Determination of federal adjusted gross income. Unless the context requires otherwise and notwithstanding ORS 316.012, whenever, in the calculation of Oregon taxable income, reference to the taxpayer’s federal adjusted gross income is required to be made, the taxpayer’s federal adjusted gross income shall be as determined under the provisions of the Internal Revenue Code as they may be in effect for the tax year of the taxpayer without any of the additions, subtractions or other modifications or adjustments required under this chapter and other laws of this state applicable to personal income taxation. [1985 c.802 §3a; 1999 c.580 §3; 2009 c.5 §29; 2009 c.909 §§31,32; 2010 c.82 §26]

 

      316.014 [1985 c.802 §18; 1997 c.839 §2; 2003 c.77 §15; renumbered 316.028 in 2011]

 

      316.015 [1953 c.304 §3; 1953 c.552 §2; 1959 c.211 §3; 1959 c.593 §1 (referred and rejected); 1963 c.627 §2 (referred and rejected); repealed by 1969 c.493 §99; amended by 1969 c.520 §41]

 

      316.016 [1973 c.119 §2; repealed by 1975 c.672 §8]

 

      316.017 [1969 c.493 §3a; repealed by 1969 c.493 §3b]

Notes of Decisions
Cited in 8 cases (2 in the last 5 years), 2002–2026 · leading case: Deras v. Dept. of Rev. (Or. T.C. 2026).
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Deras v. Dept. of Rev. (Or. T.C. 2026). · cites it 5× “2023 Original Oregon Return on Form OR-40 (2023 Stip Ex 1) • AGI; ORS 316.013. 4 Line 7 of the original Form OR-40 directed Plaintiff to fill in the “amount of federal adjusted gross income from federal Form 1040, * * * line 11.”
Boquist v. Dept. of Rev., 23 Or. Tax 263 (Or. T.C. 2019). “, ORS 316.013. 23 The due date for a tax return filed by an individual or a trust or estate is the 15th day of the 4th month after the end of the tax year.”
Perlman v. Dep't of Revenue, 17 Or. Tax 60 (Or. T.C. 2002). · cites it 4× “” ORS 316.013. For ORS 316.117, federal adjusted gross income means the “federal adjusted gross income of the taxpayer with the additions, subtractions and other modifications to federal taxable income * * * that relate to adjusted gross income.”
Early v. Jackson Cnty. Assessor (Or. T.C. 2026). “” ORS 316.013. The Internal Revenue Code (IRC), in turn, defines “adjusted gross income” as gross income minus certain deductions, including trade or business deductions.”
Wilson v. Dep't of Revenue, Tc-Md 091209c (or.tax 2-7-2011) (Or. T.C. 2011). “ORS 316.013. 2 Therefore, the amounts Plaintiff deducted on his federal return as alimony payments carried over to his Oregon tax return.”
Dep't of Revenue v. Kelly, 19 Or. Tax 559 (Or. T.C. 2009). “011(2)(a) dictates this and ORS 316.013 confirms the same point. 8 For example, ORS 316.”
Ryan v. Dep't of Revenue (Or. T.C. 2012). “012, ORS 316.013 and ORS 316.048. (Ptfs‟ Mot at 1, 2.”
Merck v. Dep't of Revenue (Or. T.C. 2014). “022(6); ORS 316.013. FINAL DECISION TC-MD 130358C 1 I.”
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