Final answer:
To handle a $561 increase in federal tax due to amending a 2012 federal return on the 2013 Oregon return, you must follow Oregon's specific tax laws and may need to adjust your state tax filing. Consult a tax professional or the Oregon Department of Revenue for accurate guidance.
Step-by-step explanation:
If you amended your 2012 federal return in 2013 to report an additional income of $2000, which increased the federal tax by $561, the way you handle this on your 2013 Oregon return is specific to Oregon's tax laws. Assuming that this additional federal tax is not deductible on your Oregon state tax, you would adjust your state tax filings accordingly. However, given that tax laws are complex and can change, it is recommended to consult with a tax professional or refer to the Oregon Department of Revenue for instructions related to amending state tax returns based on changes to federal tax filings.
To provide an example, Oregon may allow for a subtraction on your state return for federal taxes paid, but there are often limits to such subtractions. An additional income reported may require a recalculation of your state taxes, which could mean that the $561 increase in federal tax may affect the taxes you owe or the refund you receive from the state.
It should be noted that each state has its own rules regarding the deductibility of federal taxes, and these rules can be subject to change with each tax year. The handling of the $561 would depend on the Oregon tax laws in effect for the tax year 2013.