Special Oregon medical subtraction. For tax year 2018, you or your spouse must be age 65 or older on December 31, 2018 to qualify for the subtraction.
Special Oregon medical subtraction [code 351]. If you or your spouse were age 65 or older on December 31, 2018 and have qualifying medical and/or dental expenses, you may qualify for the special Oregon medical subtraction. See the 2018 IRS Publication 502 for types of qualifying medical and dental expenses. You cannot subtract medical and dental expenses:
For anyone under age 65;
For dependents, regardless of their age; or
That have already been deducted on your return.
You may not claim a subtraction if your federal adjusted gross income (AGI) exceeds $200,000 ($100,000 for those who file single or married filing separately). Use the special Oregon medical subtraction worksheet to determine the amount of your subtraction.
