Oregon Corporation Excise Tax Form 20 Instructions - 2015
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23Oregon 2015 Corporation Excise Tax
Form 20 Instructions
Table of contents
What’s new?
Publicly traded partnerships ..............................................8
Real Estate Mortgage Investment Conduits (REMICs) ...8
General ..................................................................................2
Filing checklist and reminders
Additions and subtractions ................................................2
Credits ...................................................................................2
Due date of return, Extensions ..........................................8
Looking ahead
Estimated payments and prepayments ............................8
Interstate broadcasters, Listed foreign jurisdictions,
Payments with your return ................................................8
Child Care Office credit, 2015 sunset credits ..............3
Assembling and submitting returns .................................8
Estimated tax payments
Form instructions
Requirements, Payment due dates, Payment options .....3
Heading and checkboxes ....................................................9
Worksheet to calculate Oregon estimated tax .................4
Questions ............................................................................. 10
Filing information
Line instructions
Who must file with Oregon? ..............................................4
Additions ............................................................................. 11
Excise or income tax? What form do I use? ......................4
Subtractions ........................................................................13
Filing requirements .............................................................5
Tax ........................................................................................15
Consolidated returns ......................................................5
Unitary business, Separate returns ..............................5
Credits .................................................................................. 16
E-file .......................................................................................5
LIFO benefit recapture ......................................................17
Federal audit changes, Amended returns ........................5
Net excise tax ......................................................................17
Protective claims ..................................................................6
Payments, penalty, interest, and UND ............................17
Special filing requirements
Schedule ES—Estimated tax payment
Agricultural or horticultural cooperatives .......................6
or other prepayments....................................................17
Exempt organizations ..........................................................6
Total due or refund ............................................................19
Homeowners associations ..................................................6
Schedule AF instructions ..................................................19
Interest charge domestic international
Appendix A, 2015 Schedule ASC-CORP code list .........20
sales corporations (IC-DISCs) ........................................7
Appendix B, 2015 Tax rates and minimum tax table ......22
Interstate broadcasters .........................................................7
Appendix C, 2015 Listed foreign
Limited liability companies (LLCs) ...................................7
Political organizations .........................................................7
jurisdiction country codes ...........................................23
Information contained herein is a guide. For complete details of law, refer to
Oregon Revised Statutes (ORS) and Oregon Administrative Rules (OAR).
Important
If your registered corporation or insurance company isn’t doing business in Oregon and has no Oregon-source income,
then you don’t need to file a corporation tax return.
Go electronic!
Fast • Accurate • Secure
File corporate tax returns through the Federal/State e-filing program. If you’re mandated to e-file your federal return,
you’re required to e-file for Oregon.
With approved third-party software, you can e-file your return complete with all schedules, attachments, and required
federal return. You can also conveniently include an electronic payment with your e-filed original return. See “E-file”.
Visit us online:
• Registration and account status.
• Online payments.
• Forms, instructions, and law.
• Announcements and common questions.
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150-102-020-1 (Rev. 1-16)
Form 20 Instructions
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