Where do I enter federal QBI on Oregon's OR-40-P

[corinneL]

I am preparing an Oregon part year return.  I have QBI entered on the Federal return but do not see it migrating over to Oregon's  OR-40-P return.  Does Oregon allow the QBI?  Where do I enter the portion attributable to Oregon?

[AmyC]

OR does not allow the QBI but it does have an alternative. The Qualified Business Income Reduced Tax Rate. Instead of a deduction from income, this allows certain business owners to pay a lower tax rate - if you meet the requirements.

Reference for the requirements of each type of business return:

Qualified business income reduced tax rate (QBIRTR)

[corinneL]

Thanks