Oregon Paid Leave Form 1099-MISC

ARog74
ARog74 Member Posts: 1 Newcomer
in Filing my taxes

I received my 1099-MISC today, and I have an amount in the OR-01 Benefits Repaid box. Where do I report that since the total income from Box 3 includes that amount??

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  • Austyn
    Austyn FreeTaxUSA Agent Posts: 18 image
    Hello ARog74,

    The amount in the OR-01 Benefits Repaid box is typically for benefits you received in a prior year and had to repay this year. This generally relates to Oregon Paid Leave benefits or other state benefits that were repaid. The key issue is that Box 3 includes the total income paid to you, but since you had to repay some of that amount, you shouldn't be taxed on the full amount.

    Here's how to handle this in FreeTaxUSA:

    1. First, enter the full 1099-MISC as received (including the full Box 3 amount) by navigating to:
    - Income > 1099 NEC/1099-MISC > 1099-MISC

    2. Continue working through your return until you reach the State tab.

    3. In the Oregon state section, look for the screen that asks "Do you have any other additions you need to claim for Oregon?" and answer "Yes."

    4. On the next screen, you'll see the option to select and report "Claim of right income repayments." This is where you'll enter the amount from the OR-01 Benefits Repaid box.

    This adjustment will be made on your Oregon state return, not your federal return, so the repaid amount will reduce your Oregon taxable income appropriately.

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