Or. Admin. Code § 150-316-0150 - Separate or Joint Federal Returns for Spouses in a Marriage
(1) For tax years
beginning on or after January 1, 1987, ORS
316.122 contains exceptions to
the general rule that the filing status of the federal return, whether joint or
separate, determines the filing status on the Oregon return. If a joint federal
income tax return is filed and one or both of the spouses is not a full-year
resident, each spouse must file a separate state return unless they elect to
file a joint state return.
(2) The
income to be included by the spouses in computing their joint Oregon taxable
income is determined as follows:
(a) A
full-year resident spouse shall include all income received during the year as
determined in OAR 150-316-0060.
(b)
A part-year resident spouse shall include:
(A) For the portion of the year the spouse is
a resident all income as determined under OAR 150-316-0060.
(B) For the portion of the year the spouse is
a nonresident the Oregon source income as determined under ORS
316.127 and the rules
thereunder.
(c) A
nonresident spouse shall include all Oregon source income as determined under
ORS 316.127 and the rules
thereunder.
(d) The Oregon source
net operating loss of a part-year resident included in the filing of a joint
return is determined as follows:
(A) For the
portion of the year the spouse is a resident any loss determined under OAR
150-316-0035.
(B) For the portion
of the year the spouse is a nonresident any loss determined under OAR
150-316-0035 as it relates to nonresidents.
(3) This election to file a joint state
return may not be revoked after the due date of the return for the tax year. An
amended return filed prior to the due date is considered an original return and
may contain a change from a joint return to separate returns.
(4) Spouses may change from separate state
returns to a joint state return within the time prescribed by law for filing
amended returns. The change to a joint return shall not be made if the change
would not be allowable under Internal Revenue Code Section 6013(b).
(5) In the event the election to file a joint
return for Oregon tax purposes is not made, then each spouse with income
subject to Oregon tax must compute an "as if" federal return on the basis of
the separate federal adjusted gross income of the taxpayer.
(6) If the taxpayers can clearly segregate
their itemized deductions, each taxpayer may claim his or her own deductions
instead of apportioning them by income. The burden of proof for substantiating
the segregation rests with the taxpayer. See OAR 150-316-0555 for treatment of
itemized deductions on separate returns when one spouse is not required to file
in Oregon.
(7) If a joint federal
return has been filed, the federal tax deducted in arriving at Oregon taxable
income on the separate state return shall be computed by apportioning the total
accrued federal tax liability of both spouses. Apportionment shall be made on
the basis of the separate federal adjusted gross incomes of both spouses. The
result is subject to the $1,500 limitation of the federal tax deduction for
each spouse for tax years beginning on or after January 1, 1987. See OAR
150-316-0535.
Notes
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 316.122
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