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             2022 Schedule OR-FIA-COMP
6           Page 1 of 4, 150-101-164                   Oregon Department of Revenue                   18472201010000                                                                          6
7           (Rev. 08-25-22, ver. 01)                                                                                                                                                          7
8            Oregon Farm Income Averaging Computation of Tax                                                                                                                                  8
9                                                                                                                                                                                             9
10                                                                                                                                                                                            10
11                                                                                                                                                                                            11
12          First name               Initial Last name                                                               Social Security number (SSN)                                             12
13           XXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXX                                                                     999-99-9999– –                                                           13
14          Spouse first name        Initial Spouse last name                                                        Spouse SSN                                                               14
15           XXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXX                                                                     999-99-9999– –                                                           15
16                                                                                                                                                                                            16
17          Computation for tax year 2019                                                                                                                                                     17
18          Computation A. Complete if you filed Form OR-40-N for tax year 2019.                                                                                                              18
19            1. If you used Schedule OR-FIA-COMP to figure your tax for 2021,                                                                                                                19
20             enter the amount from your 2021 Schedule OR-FIA-COMP,                                                                                                                          20
21             Computation for tax year 2019, Computation A, lines 3a and 3b.                                                                                                                 21
22               If you didn’t use FIA to figure your tax for 2021 but did for 2020,                                                                                                          22
23               enter the amounts from your 2020 Schedule OR-FIA-COMP,                                                                                                                       23
24             Computation for tax year 2019, Computation A, lines 3a and 3b.                                                                                                                 24
25               If you didn’t use FIA in 2021 or 2020 but did in 2019, enter the                                                                                                             25
26             amounts from your 2019 Schedule OR-FIA-40-N, lines 3a and 3b.                          Federal column                                                        Oregon column     26
27               Otherwise, enter the amounts shown on your 2019 Form                                                                                                                         27
28               OR-40-N, lines 34F and 34S (if 0 or less, see instructions) .......1a.               999,999,999.00.00 1b.                                                 999,999,999.00.00 28
29            2.  Enter amount from 2022 Schedule OR-FIA-40, line 6;                                                                                                                          29
30             OR-FIA-40-N, line 10; or OR-FIA-40-P, line 9  .......................... 2a.           999,999,999.00.00 2b.                                                 999,999,999.00.00 30
31            3.  Add lines 1 and 2 in both the federal and Oregon columns ..... 3a.                  999,999,999.00.00 3b.                                                 999,999,999.00.00 31
32            4.  Recompute the Oregon percentage. Divide line 3b by                                                                                                                          32
33             line 3a (not more than 100%) ...................................................... 4. 999.9.         %                                                                        33
34            5.  Enter deductions and modifications from line 4 of the                                                                                                                       34
35             worksheet used to calculate your 2019 Form OR-40-N, line 42 ............................................................ 5.                                  999,999,999.00.00 35
36            6.  Multiply the amount on line 5 by the recomputed Oregon                                                                                                                      36
37             percentage on line 4 and enter here ....................................................................................................... 6.               999,999,999.00.00 37
38            7.  Enter the amount from your 2019 Form OR-40-N, line 43...................................................................... 7.                            999,999,999.00.00 38
39            8.  Add lines 6 and 7 .................................................................................................................................... 8. 999,999,999.00.00 39
40            9.  Line 3b minus line 8. Enter the result here .............................................................................................. 9.             999,999,999.00.00 40
41           10.  Figure the tax on line 9 using the 2019 tax rate charts.                                                                                                                    41
42             Enter the amount here and on Schedule OR-FIA-40, line 8;                                                                                                                       42
43             OR-FIA-40-N, line 11; or OR-FIA-40-P, line 10 ..................................................................................... 10.                      999,999,999.00.00 43
44                                                                                                                                                                                            44
45          Computation B. Complete if you filed Form OR-40-P for tax year 2019.                                                                                                              45
46            1. If you used Schedule OR-FIA-COMP to figure your tax for 2021,                                                                                                                46
47             enter the amount from your 2021 Schedule OR-FIA-COMP,                                                                                                                          47
48             Computation for Tax Year 2019, Computation B, lines 3a and 3b.                                                                                                                 48
49               If you didn’t use FIA to figure your tax for 2021 but did                                                                                                                    49
50             for 2020, enter the amounts from your 2020 Schedule OR-FIA-COMP,                                                                                                               50
51             Computation for Tax Year 2019, Computation B, lines 3a and 3b.                                                                                                                 51
52               If you didn’t use FIA in 2021 or 2020 but did in 2019, enter the                                                                                                             52
53               amounts from your 2019 Schedule OR-FIA-40-P, lines 3a and 3b.                                                                                                                53
54               Otherwise, enter the amounts shown on your 2019 Form                                                                                                                         54
55               OR-40-P, lines 34F and 34S (if 0 or less, see instructions) ..........1a.            999,999,999.00.00 1b.                                                 999,999,999.00.00 55
56            2.  Enter amount from 2022 Schedule OR-FIA-40, line 6;                                                                                                                          56
57             OR-FIA-40-N, line 10; or OR-FIA-40-P, line 9 ........................... 2a.           999,999,999.00.00 2b.                                                 999,999,999.00.00 57
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             2022 Schedule OR-FIA-COMP
72           Page 2 of 4, 150-101-164    Oregon Department of Revenue                                     18472201020000                                                                       72
73           (Rev. 08-25-22, ver. 01)                                                                                                                                                          73
74                                                                                                        Federal column                                                     Oregon column     74
75            Computation B. (Continued)                                                                                                                                                       75
76             3.  Add lines 1 and 2 in both the federal and Oregon columns ..... 3a.                     999,999,999.00.00 3b.                                              999,999,999.00.00 76
77             4.  Recompute the Oregon percentage. Divide line 3b by                                                                                                                          77
78              line 3a (not more than 100%) ...................................................... 4.    999.9.         %                                                                     78
79             5.  Enter the amount from your 2019 Form OR-40-P, line 42 ................5.               999,999,999.00.00                                                                    79
80             6.  Line 3a minus line 5. Enter the result here .............................................................................................. 6.             999,999,999.00.00 80
81             7.  Figure the tax on line 6 using the 2019 tax rate charts ........................................................................... 7.                    999,999,999.00.00 81
82             8.  Multiply line 7 by the recomputed Oregon percentage on line 4.                                                                                                              82
83              Enter the amount here and on Schedule OR-FIA-40, line 8;                                                                                                                       83
84              OR-FIA-40-N, line 11; or OR-FIA-40-P, line 10 ....................................................................................... 8.                     999,999,999.00.00 84
85                                                                                                                                                                                             85
86           Computation C. Complete if you filed Form OR-40 for tax year 2019.                                                                                                                86
87             1. If you used Form OR-FIA-40 to figure your tax for 2021,                                                                                                                      87
88                enter the amount from your 2021 Schedule OR-FIA-40, line 11.                                                                                                                 88
89                If you used Schedule OR-FIA-COMP to figure your tax for 2021,                                                                                                                89
90              enter the amount from the 2021 Schedule OR-FIA-COMP,                                                                                                                           90
91              Computation for Tax Year 2019, Computation C, line 3.                                                                                                                          91
92                If you didn’t use FIA for tax year 2021 but did for 2020,                                                                                                                    92
93                enter the amount from 2020 Schedule OR-FIA-40, line 15.                                                                                                                      93
94                If you used Schedule OR-FIA-COMP to figure your 2020 tax,                                                                                                                    94
95              enter the amount from your 2020 Schedule OR-FIA-COMP,                                                                                                                          95
96              Computation for Tax Year 2019, Computation C, line 3.                                                                                                                          96
97                If you didn’t use FIA to figure your tax in 2021 or 2020 but did in                                                                                                          97
98              2019, enter the amount from your 2019 Schedule OR-FIA-40, line 3.                                                                                                              98
99                Otherwise, enter the amount shown on your 2019 Form OR-40,                                                                                                                   99
100               line 19 (if 0 or less, see instructions) ....................................................................................................... 1.        999,999,999.00.00 100
101            2.  Enter amount from 2022 Schedule OR-FIA-40, line 6; OR-FIA-40-N,                                                                                                             101
102             line 10; or OR-FIA-40-P, line 9 ................................................................................................................ 2.          999,999,999.00.00 102
103            3.  Add lines 1 and 2 .................................................................................................................................... 3. 999,999,999.00.00 103
104            4.  Figure the tax on line 3 using the 2019 tax tables or rate                                                                                                                  104
105             charts. Enter the amount here and on Schedule OR-FIA-40, line 8;                                                                                                               105
106             OR-FIA-40-N, line 11; or OR-FIA-40-P, line 10 ....................................................................................... 4.                     999,999,999.00.00 106
107                                                                                                                                                                                            107
108          Computation for tax year 2020                                                                                                                                                     108
109          Computation A. Complete if you filed Form OR-40-N for tax year 2020.                                                                                                              109
110            1. If you used Schedule OR-FIA-COMP to figure your tax for 2021                                                                                                                 110
111             enter the amounts from your 2021 Schedule OR-FIA-COMP,                                                                                                                         111
112             Computation for Tax Year 2020, Computation A, lines 3a and 3b.                                                                                                                 112
113               If you didn’t use FIA for 2021 but did in 2020, enter the amounts                                                                                                            113
114               from your 2020 Schedule OR-FIA-40-N, lines 3a and 3b.                                                                                                                        114
115               Otherwise, enter the amounts shown on your 2020 Form                                                                                                                         115
116               OR-40-N, lines 34F and 34S (if 0 or less, see instructions) ...... 1a.                  999,999,999.00.00 1b.                                              999,999,999.00.00 116
117            2.  Enter amount from 2022 Schedule OR-FIA-40, line 6;                                                                                                                          117
118             OR-FIA-40-N, line 10; or OR-FIA-40-P, line 9 ........................... 2a.              999,999,999.00.00 2b.                                              999,999,999.00.00 118
119            3.  Add lines 1 and 2 in both the federal and Oregon columns ..... 3a.                     999,999,999.00.00 3b.                                              999,999,999.00.00 119
120            4.  Recompute the Oregon percentage. Divide line 3b by line 3a                                                                                                                  120
121              (not more than 100%) ................................................................ 4. 999.9.         %                                                                     121
122            5.  Enter deductions and modifications from line 4 of the                                                                                                                       122
123             worksheet used to calculate your 2020 Form OR-40-N, line 42 ............................................................ 5.                                  999,999,999.00.00 123
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             2022 Schedule OR-FIA-COMP
138          Page 3 of 4, 150-101-164    Oregon Department of Revenue                                     18472201030000                                                                            138
139          (Rev. 08-25-22, ver. 01)                                                                                                                                                               139
140                                                                                                                                                                                                 140
141           Computation A. (Continued)                                                                                                                                          Oregon column     141
142            6.  Multiply the amount on line 5 by the recomputed Oregon                                                                                                                           142
143             percentage on line 4 ............................................................................................................................... 6.           999,999,999.00.00 143
144            7.  Enter the amount from your 2020 Form OR-40-N, line 43 ..................................................................... 7.                                 999,999,999.00.00 144
145            8.  Add lines 6 and 7 .................................................................................................................................... 8.      999,999,999.00.00 145
146            9.  Line 3b minus line 8. Enter the result here .............................................................................................. 9.                  999,999,999.00.00 146
147           10.  Figure the tax on line 9 using the 2020 tax tables or                                                                                                                            147
148             rate charts. Enter the amount here and on Schedule                                                                                                                                  148
149             OR-FIA-40, line 12; OR-FIA-40-N, line 12; or OR-FIA-40-P,                                                                                                                           149
150             line 11 .................................................................................................................................................... 10.  999,999,999.00.00 150
151                                                                                                                                                                                                 151
152          Computation B. Complete if you filed Form OR-40-P for tax year 2020.                                                                                                                   152
153            1. If you used Schedule OR-FIA-COMP to figure your tax for 2021,                                                                                                                     153
154             enter the amounts from your 2021 Schedule OR-FIA-COMP,                                                                                                                              154
155               Computation for Tax Year 2020, Computation B, lines 3a and 3b.                                                                                                                    155
156               If you didn’t use FIA for 2021 but did in 2020, enter the                                                                                                                         156
157               amounts from your 2020 Schedule OR-FIA-40-P, lines 3a and 3b.                           Federal column                                                          Oregon column     157
158               Otherwise, enter the amounts shown on your 2020 Form                                                                                                                              158
159               OR-40-P, lines 34F and 34S (if 0 or less, see instructions) ....... 1a.                 999,999,999.00.00 1b.                                                   999,999,999.00.00 159
160            2.  Enter amount from 2022 Schedule OR-FIA-40, line 6;                                                                                                                               160
161             FIA-40-N, line 10; or OR-FIA-40-P, line 9 .................................. 2a.          999,999,999.00.00 2b.                                                   999,999,999.00.00 161
162            3.  Add lines 1 and 2 in both the federal and Oregon columns ..... 3a.                     999,999,999.00.00 3b.                                                   999,999,999.00.00 162
163            4.  Recompute the Oregon percentage. Divide line 3b by line                                                                                                                          163
164               3a (not more than 100%) ............................................................ 4. 999.9.         %                                                                          164
165            5.  Enter the amount from your 2020 Form OR-40-P, line 42 ............... 5.               999,999,999.00.00                                                                         165
166            6.  Line 3a minus line 5. Enter the result here .............................................................................................. 6.                  999,999,999.00.00 166
167            7.  Figure the tax on line 6 using the 2020 tax tables or                                                                                                                            167
168             rate charts ............................................................................................................................................... 7.    999,999,999.00.00 168
169            8.  Multiply line 7 by the recomputed Oregon percentage on line 4.                                                                                                                   169
170             Enter the amount here and on Schedule OR-FIA-40, line 12;                                                                                                                           170
171             OR-FIA-40-N, line 12; or OR-FIA-40-P, line 11 ....................................................................................... 8.                          999,999,999.00.00 171
172                                                                                                                                                                                                 172
173          Computation C. Complete if you filed Form OR-40 for tax year 2020.                                                                                                                     173
174            1. If you used Schedule OR-FIA-40 to figure your tax for 2021, enter                                                                                                                 174
175             the amount from 2021 Schedule OR-FIA-40, line 15.                                                                                                                                   175
176               If you used Schedule OR-FIA-COMP to figure your tax for 2021                                                                                                                      176
177               enter the amount from your 2021 Schedule OR-FIA-COMP,                                                                                                                             177
178               Computation for Tax Year 2020, Computation C, line 3.                                                                                                                             178
179               If you used FIA for tax year 2020 but not for 2021, enter                                                                                                                         179
180               the amount from 2020 Schedule OR-FIA-40, line 3.                                                                                                                                  180
181               Otherwise, enter the amount shown on your 2020 Form                                                                                                                               181
182               OR-40, line 19 (if 0 or less, see instructions) .......................................................................................... 1.                   999,999,999.00.00 182
183            2.  Enter amount from 2022 Schedule OR-FIA-40, line 6;                                                                                                                               183
184             OR-FIA-40-N, line 10; or OR-FIA-40-P, line 9 ......................................................................................... 2.                         999,999,999.00.00 184
185            3.  Add lines 1 and 2 .................................................................................................................................... 3.      999,999,999.00.00 185
186            4.  Figure the tax on line 3 using the 2020 tax tables or rate                                                                                                                       186
187             charts. Enter the amount here and on Schedule OR-FIA-40,                                                                                                                            187
188             line 12; OR-FIA-40-N, line 12; or OR-FIA-40-P,                                                                                                                                      188
189             line 11 ...................................................................................................................................................... 4. 999,999,999.00.00 189
190                                                                                                                                                                                                 190
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             2022 Schedule OR-FIA-COMP
204          Page 4 of 4, 150-101-164         Oregon Department of Revenue                             18472201040000                                                                               204
205          (Rev. 08-25-22, ver. 01)                                                                                                                                                               205
206                                                                                                                                                                                                 206
207            Computation for tax year 2021                                                                                                                                                        207
208          Computation A. Complete if you filed Form OR-40-N for tax year 2021.                                                                                                                   208
209            1. If you used Schedule OR-FIA-40-N to figure your tax for 2021,                                                                                                                     209
210             enter the amounts from your 2021 Schedule OR-FIA-40-N,                                                                                                                              210
211             lines 3a and 3b.                                                                       Federal column                                                             Oregon column     211
212               Otherwise, enter the amounts shown on your 2021 Form                                                                                                                              212
213               OR-40-N, lines 34F and 34S (if 0 or less, see instructions) ...... 1a.               999,999,999.00.00 1b.                                                      999,999,999.00.00 213
214            2.  Enter amount from 2022 Schedule OR-FIA-40, line 6;                                                                                                                               214
215             OR-FIA-40-N, line 10; or OR-FIA-40-P, line 9  .......................... 2a.           999,999,999.00.00 2b.                                                      999,999,999.00.00 215
216            3.  Add lines 1 and 2 in both the federal and Oregon columns ..... 3a.                  999,999,999.00.00 3b.                                                      999,999,999.00.00 216
217            4.  Recompute the Oregon percentage. Divide line 3b by                                                                                                                               217
218             line 3a (not more than 100%) ...................................................... 4. 999.9.         %                                                                             218
219            5.  Enter deductions and modifications from line 4 of the                                                                                                                            219
220             worksheet used to calculate your 2021 Form OR-40-N, line 42 ............................................................ 5.                                       999,999,999.00.00 220
221            6.  Multiply the amount on line 5 by the recomputed Oregon                                                                                                                           221
222             percentage on line 4 ............................................................................................................................... 6.           999,999,999.00.00 222
223            7.  Enter the amount from your 2021 Form OR-40-N,                                                                                                                                    223
224             line 43 ...................................................................................................................................................... 7. 999,999,999.00.00 224
225            8.  Add lines 6 and 7 .................................................................................................................................... 8.      999,999,999.00.00 225
226            9.  Line 3b minus line 8. Enter the result here .............................................................................................. 9.                  999,999,999.00.00 226
227           10.  Figure the tax on line 9 using the 2021 tax rate charts.                                                                                                                         227
228             Enter the amount here and on Schedule OR-FIA-40, line 16;                                                                                                                           228
229             OR-FIA-40-N, line 13; or OR-FIA-40-P, line 12 ..................................................................................... 10.                           999,999,999.00.00 229
230                                                                                                                                                                                                 230
231          Computation B. Complete if you filed Form OR-40-P for tax year 2021.                                                                                                                   231
232            1. If you used Schedule OR-FIA-40-P to figure your tax for 2021,                                                                                                                     232
233             enter the amounts from the 2021 Schedule OR-FIA-40-P,                                                                                                                               233
234               lines 3a and 3b.                                                                                                                                                                  234
235               Otherwise, enter the amounts shown on your 2021 Form                                                                                                                              235
236               OR-40-P, lines 34F and 34S (if 0 or less, see instructions)  ...... 1a.              999,999,999.00.00 1b.                                                      999,999,999.00.00 236
237            2.  Enter amount from 2022 Schedule OR-FIA-40, line 6;                                                                                                                               237
238             OR-FIA-40-N, line 10; or OR-FIA-40-P, line 9  .......................... 2a.  999,999,999.00.00          2b.                                                      999,999,999.00.00 238
239            3.  Add lines 1 and 2 in both the federal and Oregon columns  .... 3a.                  999,999,999.00.00 3b.                                                      999,999,999.00.00 239
240            4.  Recompute the Oregon percentage. Divide line 3b by                                                                                                                               240
241             line 3a (not more than 100%)  ..................................................... 4. 999.9.         %                                                                             241
242            5.  Enter the amount from your 2021 Form OR-40-P, line 42 .......... 5.                 999,999,999.00.00                                                                            242
243            6.  Line 3a minus line 5. Enter the result here  ............................................................................................. 6.                  999,999,999.00.00 243
244            7.  Figure the tax on line 6 using the 2021 tax rate charts  .......................................................................... 7.                         999,999,999.00.00 244
245            8.  Multiply line 7 by the recomputed Oregon percentage on line 4.                                                                                                                   245
246             Enter the amount here and on Schedule OR-FIA-40, line 16;                                                                                                                           246
247             OR-FIA-40-N, line 13; or OR-FIA-40-P, line 12  ...................................................................................... 8.                          999,999,999.00.00 247
248                                                                                                                                                                                                 248
249          Computation C. Complete if you filed Form OR-40 for tax year 2021.                                                                                                                     249
250            1. If you used Schedule OR-FIA-40 to figure your tax for 2021,                                                                                                                       250
251               enter the amount from your 2021 Schedule OR-FIA-40, line 3.                                                                                                                       251
252               Otherwise, enter the amount shown on your 2021                                                                                                                                    252
253               Form OR-40, line 19 (if 0 or less, see instructions) ................................................................................. 1.                       999,999,999.00.00 253
254            2.  Enter amount from 2022 Schedule OR-FIA-40, line 6;                                                                                                                               254
255             OR-FIA-40-N, line 10; or OR-FIA-40-P, line 9 ......................................................................................... 2.                         999,999,999.00.00 255
256            3.  Add lines 1 and 2  ................................................................................................................................... 3.      999,999,999.00.00 256
257            4.  Figure the tax on line 3 using the 2021 tax tables or rate                                                                                                                       257
258             charts. Enter the amount here and on Schedule OR-FIA-40,                                                                                                                            258
259             line 16; OR-FIA-40-N, line 13; or OR-FIA-40-P, line 12 ........................................................................... 4.                             999,999,999.00.00 259
260                                                                                                                                                                                                 260
261                             —Don’t include this schedule with your Oregon return. Keep it with your records.—                                                                                   261
262                                                                                                                                                                                                 262
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