Line 14a is the Corporate Activities Tax (CAT). For example, if calendar year federal corporation returns are due April 15, the Oregon calendar year return is due May 15. 0000050398 00000 n The most common form of corporate taxation in Oregon is the excise tax, which begins at a rate of 6.6%. 0000005238 00000 n Business Taxes Online Services We offer a variety of online services including business registration, uploading tax pages, filing a return/extension, exemptions and payments. 0000001808 00000 n You can complete it onlineat the Secretary of State website. Include it with your return. File your Combined Tax Return or Annual Exemption Request You will need a Pro.Portland.gov account to file your combined business … 0000002188 00000 n 0000010923 00000 n 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. How To File Your Oregon Income Tax Return. 0000013744 00000 n 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. The … 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. 0000019246 00000 n ��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 For detailed information, see Publication OR-17. 0000006759 00000 n 1. 0000047553 00000 n Returns filed late will incur a $25.00 late filing fee, as well as monthly … For example, if calendar year federal corporation returns are due April 15, the Oregon calendar year return is due May 15. 0000048699 00000 n 0000005125 00000 n S Corporation returns (Form OR-20S - Oregon S Corporation Tax Return… Select a topic to get more tax information: On August 20, 2019, we posted revised tax year 2018 instructions for Forms OR-20 and OR-20-INC. That's the most common deadline for … DCT-64 -- Corporation Tax Bulletin Number 123 - Subjectivity to Gross Receipts Taxes Article IX Mobile Telecommunications. If a due date falls on a weekend or state holiday, the return is due the next business day. 0000006348 00000 n 0000015546 00000 n Annual Exemption Request: required every tax year: Online PDF 6. See each publication​ for complete information. 0000002669 00000 n Out of Business Notification: PDF 4. Business Registration Everyone doing business … The State of Oregon requires you to file an annual report for your LLC. Phone: 503-378-4988. If a due date falls on a weekend or state holiday, the return is due the next business day. Find a Business Consult the Oregon Business Registry database. Oregon corporation returns are due the 15th of the month following the due date of the corresponding federal return. 2347 0 obj <> endobj xref 2347 38 0000000016 00000 n Nonprofits and tax-exempt organizations including cooperative and homeowners associations. Blank report forms are not available for download; instead, if you go to the online site you can generate a form already containing key information for your LLC. It is new in 2020, requires your input, and may have to be estimated like the Oregon Corporate Excise tax. Submit your Federal/Oregon tax pages for your return separately. 0000048387 00000 n 0000014373 00000 n h�b```b``������� �� �@Q�T ��AIj�D���L��DeIE9���&�OW\'o �*]$%�u���!�%�+���ϴ���y��i�'5�N�( 0000007885 00000 n 9 h���1 0ð4��u\c=t��՞4mi���C��C. On May 16, 2019, Oregon Gov. Oregon corporation tax returns are due by the 15 th day of the month following the deadline for your Federal corporation tax return. Additions are items the federal government doesn’t tax but Oregon does. 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. 0000005035 00000 n f͎���E�juI�{�6�iy�gR�N�!�9) ��r�XPPEPLS�(�\ʕeV��eq ��3G$��`B��"PAA (���%"/((U��7DP�ţ��,�0 0000004377 00000 n trailer <]/Prev 318167/XRefStm 1808>> startxref 0 %%EOF 2384 0 obj <>stream ; Uniform Commercial Code (UCC) Submit a UCC filing, find the names of business entities who are debtors, and more. Please complete a new registration form and reference your existing account #) 3. 0000042254 00000 n 0000034470 00000 n For purposes of comparison, note that Oregon … 0000009433 00000 n You can download or print current or past-year PDFs of … 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. 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. Update Account Information: Online PDF (Note: entity changes generally require the Revenue Division to set up a new account. 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. The personal income tax is the main way our state funds the things that matter to Oregonians. Tax return and extension due dates. Corporations with headquarters outside of Oregon. The revisions explain recent legislation on international tax issues and how to claim Oregon modifications for GILTI, FDII, and IRC 245A. *)����P�Q�P'@� ��K2�3��j��3���R��0W[t4�������?Yf��!���C+�N�',bL��- 0000005842 00000 n Once you've filled out your Oregon income tax return, … 0000017565 00000 n 0000017202 00000 n If you cannot locate the prior version of a different administrative rule, contact the department's rules coordinator. 0000025696 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… 0000007223 00000 n 0000003655 00000 n See your tax advisor to determine whether to apply for tax-exempt status and type to pursue. 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 … 01) 02581901010000 Oregon Department of Revenue Oregon Corporation Excise Tax Return … New Business Registration: Online PDF 2. 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). 0000002028 00000 n Corporation due dates aren't affected by Emancipation Day. 0000022663 00000 n If you cannot file on time, you can get an Oregon tax … Arts Tax: 503-865-4278. Business Taxes: 503-823-5157. Depending on which organizational form a business takes, the tax treatment will vary. 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. 111 SW Columbia St, Suite 600, Portland, OR 97201. 08-14-19 ver. Extension Request: Online PDF 5. 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, … 0000017317 00000 n PA-8879 C -- 2019 PA e-file Signature Authorization for RCT-101, PA Corporate Tax Report. Email: corp.help.dor@oregon.gov. 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. 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… The Oregon extension due date is the 15th day of the month following the federal extension’s due date. Step 1: Complete the table in Section 1 with the code and amount reported for each … We amended OAR 150-314-0435 to reflect the new market-based sourcing standard. 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 … Similar to the personal income tax, businesses must file a yearly tax return … PA-8453 C -- 2019 PA Corporate Net Income Tax Declaration for a State e-file Report. RCT-101 -- 2019 PA Corporate Net Income Tax … View the previous version of OAR 150-314-0435​ for tax years prior to 2018. This tax is administered by, filed with, and paid to, the Oregon Dept. 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 … 0000003098 00000 n 0000001056 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� 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. If you live in OREGON … %PDF-1.4 %���� A fee - as much as $900 - must accompany applications for tax … 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. 0000020814 00000 n … For calendar year filers, this date is April 15 (because the Federal deadline is March 15). 0000012444 00000 n If a taxpayer would have met the 90% threshold under the prior year’s rate (1.45%) for tax … of Revenue just as the Oregon Corporate Excise tax is. ; Business Information Center Learn about opening or closing a business in Oregon, find forms, locate resources, review laws and rules. See each publication for complete information. Oregon corporation returns are due the 15th of the month following the due date of the corresponding federal return. The Oregon corporate income tax is the business equivalent of the Oregon personal income tax, and is based on a bracketed tax system. Federal or state tax … 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). Quarterly estimated tax payments will be required beginning in April … Don’t send the extension before you file your Oregon return. … 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 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. Kate Brown signed House Bill 3427, which establishes the new Oregon corporate activity tax (CAT). Read the latest corporation tax topics, including federal tax reform and recent Oregon legislation. 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