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    <title>topic What is the Oregon 
Code 351 in State tax filing</title>
    <link>https://ttlc.intuit.com/community/state-taxes/discussion/what-is-the-oregon-code-351/01/2905431#M139871</link>
    <description />
    <pubDate>Mon, 23 Feb 2026 11:48:40 GMT</pubDate>
    <dc:creator>jacmaw1</dc:creator>
    <dc:date>2026-02-23T11:48:40Z</dc:date>
    <item>
      <title>What is the Oregon 
Code 351</title>
      <link>https://ttlc.intuit.com/community/state-taxes/discussion/what-is-the-oregon-code-351/01/2905431#M139871</link>
      <description />
      <pubDate>Mon, 23 Feb 2026 11:48:40 GMT</pubDate>
      <guid>https://ttlc.intuit.com/community/state-taxes/discussion/what-is-the-oregon-code-351/01/2905431#M139871</guid>
      <dc:creator>jacmaw1</dc:creator>
      <dc:date>2026-02-23T11:48:40Z</dc:date>
    </item>
    <item>
      <title>Re: What is the Oregon Code 351</title>
      <link>https://ttlc.intuit.com/community/state-taxes/discussion/re-what-is-the-oregon-code-351/01/2905474#M139875</link>
      <description>&lt;P&gt;&lt;A href="https://www.esmarttax.com/tax-forms/oregon-form-40-instructions/#:~:text=Special%20Oregon%20medical%20deduction.,qualifying%20medical%20and%20dental%20expenses." target="_blank"&gt;&lt;SPAN style="background-color:rgb(255,255,255);color:rgb(81,81,81);font-size:14px;"&gt;According to the state of Oregon:&lt;/SPAN&gt;&lt;/A&gt;&lt;/P&gt;
&lt;P&gt;&amp;nbsp;&lt;/P&gt;
&lt;P&gt;&lt;SPAN style="background-color:rgb(255,255,255);color:rgb(81,81,81);font-size:14px;"&gt;If you or your spouse/RDP were age 62 or older on December 31, 2013 and have qualifying medical and/ or dental expenses, you may qualify for the special Oregon medical subtraction.&amp;nbsp;&lt;/SPAN&gt;&lt;/P&gt;</description>
      <pubDate>Thu, 23 Feb 2023 04:27:05 GMT</pubDate>
      <guid>https://ttlc.intuit.com/community/state-taxes/discussion/re-what-is-the-oregon-code-351/01/2905474#M139875</guid>
      <dc:creator>KrisD15</dc:creator>
      <dc:date>2023-02-23T04:27:05Z</dc:date>
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