From the Oregon 2024 Itemized Deductions instructions - You may deduct certain state or local income taxes or foreign income taxes you paid during the tax year, such as income taxes paid to a state other than Oregon, mandatory contributions to certain employment-related programs in other states, and taxes on real or personal property located in the United States that are based on the property’s value (known as ad valorem tax). Income-based taxes paid to a local government within Oregon, such as Portland’s Arts Tax, may be deducted because they’re not paid to the State of Oregon. See pages 2 and 3 of the instructions linked above.
Line 5. State and local income taxes. Enter the total of the state and local income taxes you paid to a local government or to a state other than Oregon, reduced as explained above for any credits you’re claiming for income taxes paid to another state. Note: If you deducted sales tax paid instead of income tax paid on your federal Schedule A, you must enter 0 on line 5.
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