Instructions For Form 20 - Oregon Corporation Excise Tax - 2014 Page 19

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Total due or refund
of your return (not including extensions) or the date the
overpayment of tax was made, whichever is later.
Line 42. Total due. See “Filing checklist”.
Schedule AF instructions
Special instructions
If you file a consolidated Oregon return and have more
• If you owe penalty or interest and have an overpay-
than one affiliate doing business in Oregon or with Ore-
ment on line 37, and your overpayment is less than
gon-source income, you must complete Schedule AF and
total penalty and interest, then fill in the result of line
41 minus line 37, on line 42.
submit it with your Oregon return.
• If you mail a check or money order to pay tax, penal-
List on Schedule AF only those affiliates doing busi-
ties, or interest separate from filing your tax return,
ness in Oregon, or with Oregon-source income, that are
include Form 20-V. (Form 20-V must include a payment,
included in the Oregon consolidated return.
don’t send Form 20-V unless a check or money order is
included.)
Please report the following on Schedule AF:
Line 44. Amount of refund to be credited to estimated
• Name and address of each affiliate doing business in
tax.
Oregon or with Oregon-source income.
You may elect to apply part or all of your refund to
• FEIN.
your next estimated tax payment installment. Fill in the
• BIN.
amount you want to apply. Your election is irrevocable.
• Date the affiliate became part of the unitary group if
this occurred during the tax year being reported.
We will apply the elected amount to the estimated tax
• Date the affiliate left the unitary group if this occurred
installment that next becomes due on or after the due
during the tax year being reported.
date of your return (not including extensions) or the
Include as many schedules as necessary to list all the
date the overpayment of tax was made, whichever is
later. The application will be credited as of the due date
appropriate corporations.
19
150-102-020-1 (Rev. 10-14)
Form 20 Instructions

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