The State of Oregon due date for Form 20 (Corporate Excise Tax Return) and Form 20-INC (Corporate Income Tax Return) is due the fifteenth day of the month following the IRS due date, which … Line 14a is the Corporate Activities Tax (CAT). Out of Business Notification: PDF 4. 0000005125 00000 n Arts Tax: 503-865-4278. Business Taxes: 503-823-5157. Business Taxes Online Services We offer a variety of online services including business registration, uploading tax pages, filing a return/extension, exemptions and payments. Nonprofits and tax-exempt organizations including cooperative and homeowners associations. Find a Business Consult the Oregon Business Registry database. ; Uniform Commercial Code (UCC) Submit a UCC filing, find the names of business entities who are debtors, and more. ��j��DO,c��Y���v,�1���<6v��=�q�AF����02�|���]����|CВ�����x�b`���V-���3�\��$ �� endstream endobj 2383 0 obj <>/Filter/FlateDecode/Index[88 2259]/Length 67/Size 2347/Type/XRef/W[1 1 1]>>stream That's the most common deadline for … 9 Select a topic to get more tax information: On August 20, 2019, we posted revised tax year 2018 instructions for Forms OR-20 and OR-20-INC. 0000002028 00000 n … ; Business Information Center Learn about opening or closing a business in Oregon, find forms, locate resources, review laws and rules. 0000005035 00000 n 0000007223 00000 n Oregon corporation returns are due the 15th of the month following the due date of the corresponding federal return. Submit your Federal/Oregon tax pages for your return separately. Once you've filled out your Oregon income tax return, … %PDF-1.4 %���� The 2017 Oregon Legislature decided that, starting with the 2018 tax year, corporate excise taxpayers must use market-based sourcing principles rather than cost of performance for receipts other than those from the sale of tangible personal property. Extension Request: Online PDF 5. Note: … h�b```b``������� �� �@Q�T ��AIj�D���L��DeIE9���&�OW\'o �*]$%�u���!�%�+���ϴ���y��i�'5�N�( 0000025696 00000 n 0000014982 00000 n We amended OAR 150-314-0435 to reflect the new market-based sourcing standard. If you file a consolidated Oregon return and have more than one affiliate doing business in Oregon or with Oregon-source income, you must complete Schedule OR-AF and submit it with your return. Oregon Corporation Excise Tax Return 2019 Form OR-20, Oregon Corporation Excise Tax Return, 150-102-020 Clear Form 2019 Form OR‑20 Office use only Page 1 of 3, 150-102-020 (Rev. h���1 0ð4��u\c=t��՞4mi���C��C. PA-8879 C -- 2019 PA e-file Signature Authorization for RCT-101, PA Corporate Tax Report. 0000050398 00000 n The … Blank report forms are not available for download; instead, if you go to the online site you can generate a form already containing key information for your LLC. Tax-exempt persons are subject to tax on their “unrelated business income”—such persons must also make estimated payments if their expected Oregon CAT tax liability will be more … For detailed information, see Publication OR-17. If you live in OREGON … 0000042254 00000 n Don’t send the extension before you file your Oregon return. *)����P�Q�P'@� ��K2�3��j��3���R��0W[t4�������?Yf��!���C+�N�',bL��- 0000002669 00000 n Corporations with headquarters outside of Oregon. For corporations with a federal due date of April 15, 2020, the Oregon return filing and return payment due date for tax year 2019 is automatically extended from May 15, 2020 to July 15, 2020. On May 16, 2019, Oregon Gov. The revisions explain recent legislation on international tax issues and how to claim Oregon modifications for GILTI, FDII, and IRC 245A. Quarterly estimated tax payments will be required beginning in April … trailer <]/Prev 318167/XRefStm 1808>> startxref 0 %%EOF 2384 0 obj <>stream Kate Brown signed House Bill 3427, which establishes the new Oregon corporate activity tax (CAT). 0000005238 00000 n Oregon corporation tax returns are due by the 15 th day of the month following the deadline for your Federal corporation tax return. If a due date falls on a weekend or state holiday, the return is due the next business day. Oregon State Income Taxes for Tax Year 2020 (January 1 - Dec. 31, 2020) can be prepared and e-Filed now along with an IRS or Federal Income Tax Return (or you can learn how to only prepare and file a OR state return).The Oregon tax filing and tax payment deadline is April 15, 2021.Find IRS or Federal Tax Return … 0000001808 00000 n The Oregon corporate income tax is the business equivalent of the Oregon personal income tax, and is based on a bracketed tax system. 0000019246 00000 n Read the latest corporation tax topics, including federal tax reform and recent Oregon legislation. If you cannot complete your tax forms by the due date, you may request a six month extension of time to file (to Oct 15 for calendar years). Returns filed late will incur a $25.00 late filing fee, as well as monthly … 0000001056 00000 n For example, only certain tax-exempt status determinations also allow donors to deduct the value of charitable donations on their tax returns. 0000010923 00000 n File your Combined Tax Return or Annual Exemption Request You will need a Pro.Portland.gov account to file your combined business … 1. 0000002188 00000 n RCT-101 -- 2019 PA Corporate Net Income Tax … Oregon corporation returns are due the 15th of the month following the due date of the corresponding federal return. This tax is administered by, filed with, and paid to, the Oregon Dept. See each publication​ for complete information. For example, if calendar year federal corporation returns are due April 15, the Oregon calendar year return is due May 15. 01) 02581901010000 Oregon Department of Revenue Oregon Corporation Excise Tax Return … You can download or print current or past-year PDFs of … A fee - as much as $900 - must accompany applications for tax … Taxpayers may also avoid quarterly interest by paying 90% of the total current tax year’s BIT liability by the original due date for that BIT return. DCT-64 -- Corporation Tax Bulletin Number 123 - Subjectivity to Gross Receipts Taxes Article IX Mobile Telecommunications. How To File Your Oregon Income Tax Return. Form OR-CAT, Oregon Corporate Activity Tax Return: 150-106-003: 2020: Form: Form OR-CAT, Oregon Corporate Activity Tax Return Instructions: 150-106-003-1: 2020: Publication: Form OR-CAT-EXT, … PA-8453 C -- 2019 PA Corporate Net Income Tax Declaration for a State e-file Report. Annual Exemption Request: required every tax year: Online PDF 6. Phone: 503-378-4988. 2347 0 obj <> endobj xref 2347 38 0000000016 00000 n Email: corp.help.dor@oregon.gov. 0000022663 00000 n Include it with your return. Federal or state tax … Depending on which organizational form a business takes, the tax treatment will vary. 0000012444 00000 n Business Registration Everyone doing business … For most people, this means keeping your tax records for at least three years from the date you file your tax return or the due date of the tax return, whichever is later. 0000013744 00000 n 0000047553 00000 n Corporation excise tax returns are due on the 15th day of the month following the due date of your federal corporation return (i.e., May 15th for C corporations with tax years that follow that follow the calendar year). f͎���E�juI�{�6�iy�gR�N�!�9) ��r�XPPEPLS�(�\ʕeV��eq ��3G$��`B��"PAA (���%"/((U��7DP�ţ��,�0 In its (consolidated) state corporate tax return, the taxpayer takes the ratio of its Oregon sales to total U.S. sales and multiplies that ratio by (consolidated) federal income to arrive at taxable Oregon income. It is new in 2020, requires your input, and may have to be estimated like the Oregon Corporate Excise tax. You can complete it onlineat the Secretary of State website. 0000007885 00000 n Corporation filing information and requirements, Corporate Activity Tax training materials, Corporation, Business, and Fiduciary e-filing, Corporation excise and income tax penalties and interest, Cigarette and tobacco products inspection process, Oregon Tax e-File Cigarette and Tobacco Uniformity Program. 0000003655 00000 n … 0000034470 00000 n Tax return and extension due dates. The personal income tax is the main way our state funds the things that matter to Oregonians. 0000006348 00000 n 0000049018 00000 n 0000015546 00000 n Update Account Information: Online PDF (Note: entity changes generally require the Revenue Division to set up a new account. 0000017202 00000 n 0000048387 00000 n 0000009433 00000 n The Oregon extension due date is the 15th day of the month following the federal extension’s due date. For calendar year filers, this date is April 15 (because the Federal deadline is March 15). Additions are items the federal government doesn’t tax but Oregon does. See your tax advisor to determine whether to apply for tax-exempt status and type to pursue. 0000004377 00000 n For purposes of comparison, note that Oregon … of Revenue just as the Oregon Corporate Excise tax is. Corporation due dates aren't affected by Emancipation Day. If a due date falls on a weekend or state holiday, the return is due the next business day. The Oregon Secretary of State works to maximize voter participation, is a watchdog for public spending, makes it easier to do business in Oregon, and preserves and promotes Oregon history. 111 SW Columbia St, Suite 600, Portland, OR 97201. Oregon's corporate income tax is a business tax levied on the gross taxable income of most businesses and corporations registered or doing business in Oregon. Please complete a new registration form and reference your existing account #) 3. Step 1: Complete the table in Section 1 with the code and amount reported for each … 0000014373 00000 n S Corporation returns (Form OR-20S - Oregon S Corporation Tax Return… New Business Registration: Online PDF 2. Oregon currently supports electronic filing for all business returns but does not support e-file for all years: Corporate returns (Form OR-20 - Oregon Corporation Excise Tax Return) - current year and two prior years. 0000020814 00000 n Only a few pieces of information, such as the name and address of your LLC's registered agent, the street address of your LLC's principal place of business, and information about members or managers, are required to complet… Similar to the personal income tax, businesses must file a yearly tax return … View the previous version of OAR 150-314-0435​ for tax years prior to 2018. If you cannot file on time, you can get an Oregon tax … For example, if calendar year federal corporation returns are due April 15, the Oregon calendar year return is due May 15. 0000003098 00000 n The most common form of corporate taxation in Oregon is the excise tax, which begins at a rate of 6.6%. 0000017565 00000 n 0000017317 00000 n The State of Oregon requires you to file an annual report for your LLC. 0000048699 00000 n If a taxpayer would have met the 90% threshold under the prior year’s rate (1.45%) for tax … 08-14-19 ver. Please remember Oregon city income tax returns are due April 15th or, if it falls on a weekend, the first business day after April 15th. These Where to File addresses are to be used ONLY by TAXPAYERS AND TAX PROFESSIONALS filing individual federal tax returns in Oregon during Calendar Year 2021. 0000006759 00000 n F�s�������*�6�pc�ΤF��C�*JbWROF�xjl��Q$�����ȋ��E�D�O1%pe$P��WwE��mQF^,��9���fNq����x�Ð{���>M�ԕoVu��I �0z��"��`r���ʕO��fӘ�phoOĒe�!��������Y�(��;�E�ju��[&�2ɴ��=��ۓ�Up�MI!��+�8y��+���*�N;8�0���'r�͑�b a�1i�i��yp��ƣ FG� We last updated the Oregon Corporation Income Tax Return in March 2020, so this is the latest version of Form 20-I, fully updated for tax year 2019. If you cannot locate the prior version of a different administrative rule, contact the department's rules coordinator. A paper tax return filed by a corporation required to electronically file its Oregon corporation tax return may be rejected, unless a waiver request has been approved by the department prior to the filing of the paper return… 0000005842 00000 n See each publication for complete information. 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