Final answer:
Ivan must claim his $600 lottery winnings on his federal tax return. However, he cannot subtract these winnings from his Oregon state tax return, as these winnings are considered taxable income in Oregon as well.
Step-by-step explanation:
The statement that Ivan will claim his lottery winnings on his federal return and subtract the winnings from his Oregon return is partly false. In the United States, lottery winnings are considered taxable income under federal tax laws, meaning they should be reported as income on Ivan's federal tax return. However, it is not accurate that Ivan can subtract the winnings from his Oregon state tax return. Rather, Oregon requires individuals to report lottery winnings as income on their state tax return as well. It's important for Ivan to consult the specific tax rules in Oregon or work with a tax professional to ensure he follows the correct procedure for state tax filing.