How do I claim a foreign tax (code 311) subtraction for Oregon form 40?

Section 2 of OR-ASC (subtractions) says this code is for Form 40 (which is what I'm filing) but refuses to let me enter a value.

posted

I had this problem, too. But then I took a look at the Oregon income tax instructions https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2019.pdf

(page 67) and saw that my allowable subtraction for taxes paid (federal and foreign) is limited to zero because of my income. If your federal AGI is more than $145,000 you cannot claim a subtraction for foreign taxes paid. Maybe that matches your circumstances, too?