@SuzanneG The Oregon program has been adjusted for the federal exemption of the first $10,200 of unemployment benefits for taxpayers with income less than $150,000.
There is no subtraction on the Oregon return because line 7 of Form OR-40 picks up federal adjusted gross income which includes the $10,200 subtraction. The exclusion is baked into Oregon income before you start.
The only way you would not get the exclusion on Oregon would be if you were ineligible for federal. Line 8 of Schedule 1 should show a "UCE" subtraction of up to $10,200.
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