Question: For 2 0 2 1 , on Form OR - 4 0 - P , itemized deductions: May not be claimed. May be claimed regardless

For 2021, on Form OR-40-P, itemized deductions:
May not be claimed.
May be claimed regardless of whether the taxpayer itemized on their federal return.
May only be claimed if the taxpayer itemized on their federal return.
Must be claimed for all taxpayers who itemized on their federal returns.

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