How to apply for Oregon income tax breaks for older adults (retirement income credit, age 65+ deduction, medical subtraction)

Who it's for

Oregon does not tax Social Security or Railroad Retirement benefits. If you are 65 or older (or blind), you can add $1,200 to your Oregon standard deduction ($1,000 per spouse if married filing jointly). If you or your spouse turned 66 by the end of the year, the special Oregon medical subtraction lets you subtract up to $1,800 of medical and dental expenses per qualifying person, depending on income. If you are 62 or older with taxable retirement income, you may get the retirement income credit if your household income is less than $22,500 ($45,000 if married filing jointly) and your Social Security is less than $7,500 ($15,000 jointly). Claim these on your Oregon income tax return.

What you'll need

• Oregon income tax return (Form OR-40)
• Forms 1099-R and SSA-1099 (retirement and Social Security income)
• Records of medical and dental expenses (for the medical subtraction)

Where to apply

What to say when you call

"Hello, I'm calling to ask about Oregon income tax breaks for older adults (retirement income credit, age 65+ deduction, medical subtraction). I'd like to know whether I may qualify, what documents I need, and whether I can apply online, by mail, by phone, or in person. I understand I may need oregon income tax return (Form OR-40), forms 1099-R and SSA-1099 (retirement and Social Security income), records of medical and dental expenses (for the medical subtraction) — is anything else required? What is the best next step?"

Tip: have a pen ready, ask for the person's name, and write down any case or reference number they give you.

Renewals

annual