As the surviving spouse of a deceased service member you can subtract from your Oregon income the part of a Survivor Benefit Plan, Reserve Component Survivor Benefit Plan or Retired Serviceman’s Family Protection Plan annuity that is based on service before October 1, 1991. Annuity amounts based on service after that date cannot be subtracted. If the service spans both sides of the date, divide the months of service before October 1, 1991 by the total months of service and subtract that percentage, rounded to three places (for example 0.4576 becomes 45.8 percent).
There is nothing to file separately. Claim the subtraction on your Oregon income tax return. For help, contact the Oregon Department of Revenue.
Your Form 1099-R for the annuity, and a record of the service member’s service dates so you can work out the share of service performed before October 1, 1991.
