Instructions For Form 20 - Oregon Corporation Excise Tax

4. Schedule

ASC-CORP,

Oregon

Adjustments,

Filing checklist

150-102-033;

5. Form 37, Underpayment of Corporation Estimated Tax,

• Due date of your return.

150-102-037;

Returns are due by the 15th day of the month following

6. Form 24, Like-Kind Exchanges/Involuntary Conversions,

the due date of your federal corporation return. When

150-800-734;

the 15th falls on a Saturday, Sunday, or legal holiday,

7. Worksheet FCG-20;

the due date is the next business day.

8. Other Oregon statements;

• Extensions. See the instructions for the extension

9. Oregon credit forms including notice of credit trans-

checkbox below. When you file, include the extension

fers and certifications;

as the final page of your return.

10. Copy of federal tax return and schedules; and

• Business identification number (BIN). Oregon identi-

11. Form 7004, Federal extension.

fies each corporation using a BIN we assign. You have a

Tax-due returns, mail to:

BIN if you’ve made payments to the state of Oregon for

Oregon Department of Revenue

payroll taxes; workers’ compensation; unemployment;

PO Box 14790

or estimated tax for corporation excise or income tax.

Salem OR 97309-0470

If you don’t have a BIN, one will be assigned when

your return is received.

Refunds or no tax-due returns, mail to:

Oregon Department of Revenue

• Estimated payments and prepayments. Please identify

PO Box 14777

all estimated payments claimed by completing Sched-

Salem OR 97309-0960

ule ES on your return. List all payments that were sub-

mitted prior to filing your return. Include the corpora-

Form instructions

tion name and Federal employer identification number

(FEIN) if a payment was made by an affiliate of the

filing corporation.

Heading and Checkboxes

• Online payments. You may pay directly online for

• Name. Generally, a consolidated Oregon return is filed

any return at

in the name of the common parent corporation. If the

parent corporation isn’t doing business in Oregon, file

• Making electronic payments with your e-filed

the return in the name of the member of the group

return. We accept electronic payments when e-filing

having the greatest presence in Oregon. “Having the

your original return.

greatest presence” means the member that has the

• Making check or money order payments with your

largest Oregon property value as determined under

paper return. Make your check or money order pay-

ORS 314.655 (see Schedule AP).

able to Oregon Department of Revenue. Write the fol-

On the first line, enter the corporation’s true name (as

lowing on your check or money order:

set forth in the charter or legal document creating it).

– FEIN

If the corporation is doing business under a different

– Oregon BIN

name [for example, a “doing business as (DBA)” name],

– Tax year 2014

enter that name on the second line.

– Daytime telephone number

Enter the FEIN and BIN of the corporation named as

To speed processing:

the filer on the consolidated Oregon return.

– Don’t use Form 20-V payment voucher

• Extension checkbox. For an Oregon extension when

– Don’t staple payment to return

you’re also filing for a federal extension: Send the

– Don’t send cash or postdated checks

federal extension with the Oregon return when you

– Don’t use red or purple or any gel ink

file. Check the “Extension” checkbox on your Oregon

• Sending check or money order payments separate

return and include the extension after all other attach-

from filing your return. Follow the instructions above

ments. The Oregon extension due date is the 15th day

except DO use a Form 20-V payment voucher.

of the month following the federal extension’s due

• Assembling and submitting your return. Submit

date. Don’t send the extension until you file your Ore-

your Oregon return forms in the following order:

gon return.

1. Form 20, Oregon Corporation Excise Tax Return,

For an “Oregon only” extension: Answer question 1

150-102-020;

on federal extension Form 7004, write “For Oregon

2. Schedule AP, Apportionment of Income for Corporations

Only” at the top of the form, and include it with your

and Partnerships, 150-102-171;

Oregon return when you file. Check the “Extension”

3. Schedule AF, Schedule of Affiliates (with Form 20);

checkbox on the Oregon return. The Oregon extension

150-102-020-1 (Rev. 10-14)

Form 20 Instructions

Instructions For Form 20 - Oregon Corporation Excise Tax - 2014 Page 8

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