Instructions For Form 20 - Oregon Corporation Excise Tax - 2014
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22Oregon 2014 Corporation Excise Tax
Form 20 Instructions
Table of Contents
What’s new?
Political organizations .........................................................7
Publicly traded partnerships ..............................................7
General ..................................................................................2
Real Estate Mortgage Investment Conduits (REMICs) ...7
Additions and subtractions ................................................2
Filing checklist
Credits ...................................................................................2
Due date of return, Extensions ......................................8
Estimated tax payments
Business Identification Number (BIN) .........................8
Requirements, Payment due dates, Payment options .....3
Estimated payments and prepayments .......................8
Worksheet to calculate Oregon estimated tax .................3
Payments with your return ............................................8
Filing information
Assembling and submitting returns ............................8
Who must file with Oregon? ..............................................4
Form instructions
Excise or income tax? ...........................................................4
Heading and Checkboxes ...................................................8
What form do I use? .............................................................4
Questions ...............................................................................9
Filing requirements .............................................................4
Line instructions
Consolidated returns ......................................................4
Additions ............................................................................. 10
Unitary business, Separate returns ..............................5
Subtractions ........................................................................12
E-file .......................................................................................5
Tax ........................................................................................15
Federal audit changes ..........................................................5
Credits ..................................................................................15
Amended returns and protective claims .........................5
LIFO benefit recapture ......................................................17
Special filing requirements
Net excise tax ......................................................................17
Agricultural or horticultural cooperatives .......................6
Payments, penalty, interest, and UND ............................17
Exempt organizations ..........................................................6
Schedule ES—Estimated tax payments
Homeowners associations ..................................................6
or other prepayments....................................................17
Interest charge domestic international
Total due or refund ............................................................19
sales corporations (IC-DISCs) ........................................6
Schedule AF instructions ..................................................19
Interstate broadcasters .........................................................7
Appendix A, 2014 Schedule ASC-CORP code list .........20
Limited liability companies (LLCs) ...................................7
Appendix B, 2014 tax rates and minimum tax table .......22
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. 10-14)
Form 20 Instructions
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