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2013
OREGON
Amended Return
Date received
•
Form
65
Partnership Return
of Income
•
•
Beginning:
Ending:
For calendar year 2013,
Mo
Day
Year
Mo
Day
Year
or fiscal or short year
Please type or print clearly and answer all the questions below.
Name of partnership
Federal employer identification number (FEIN)
Current mailing address
Oregon business identification number (BIN)
Check if
Check if you have
City
State
ZIP code
Date activities started in Oregon
Form 24 is
federal Form 8886,
attached
a REIT, or a RIC
•
•
Check all applicable boxes:
Final return
Initial return
Name change
Address change
Extension filed
Extended due date:
•
Technical termination
Partnership has corporate partners
Accounting period change
(see question 3 instructions)
Mo
Day
Year
Type of entity:
Partnership
Limited partnership
Limited liability co.
Limited liability partnership
Electing large partnership
Yes
No
1. Doing business in Oregon. Did the partnership do business in Oregon during the year? ........................................................................
2. Requirement to file Oregon partnership return.
A. Does the partnership have income or loss derived from sources in Oregon? .............................................................................................
B. Does the partnership have Oregon resident partners? ...............................................................................................................................
3. Partnership minimum tax.
•
$150
.00
Yes, tax is
A. Tax liability. Is question 1 marked “Yes” and is question 2A and/or 2B marked “Yes?”
•
$0
.00
No, tax is
See instructions if “accounting period change” box above is checked ........................................................................
$
B. Payments. Enter prepayments already made. .......................................................................................................
C. Tax due. If tax (line 3A) is more than payments (line 3B), enter tax minus payments. Otherwise, skip to line 3D.
$
Attach payment and voucher Form 65-V. Penalty and interest will be charged on tax not paid by the due date .....
D. Refund. If payments (line 3B) are more than tax (line 3A), enter payments minus tax. If tax and payments are
$
the same, enter $0.. .................................................................................................................................................
4. Partner information.
A. Did the partners’ profit/loss sharing percentages change during the year? ..............................................................................................
B. Were the Oregon modifications not divided according to each partner’s profit sharing percentage? .....................................................
C. Enter the number of partners: ................................. Total
Oregon residents
Nonresidents
D. If there are nonresident owners, enter how many owners were included on a Form OC to report this income:
5. Prior year return.
Was a 2012 Oregon partnership return filed? ....................................................................................................................................................
If no, give the reason:
If filed using a different name, give the name it was filed under:
6. Changes to a prior year partnership return during this tax year.
A. Did an IRS audit change a prior year return during the 2013 tax year? .......................................................................................................
B. Was an amended federal return filed for a prior year? .................................................................................................................................
If you answered yes to 6A or 6B, what tax year(s) were changed?
. Send us a copy of the federal
revenue agent’s report or the amended return separately from this return if not previously sent.
7. Business inside and outside of Oregon with out-of-state partners.
A. Did the partnership have business activity both inside and outside of Oregon during the year? ..............................................................
B. Did the partnership have any partners who were not Oregon residents at any time during the year? ......................................................
If you answered yes to both 7A and 7B, use the Oregon apportionment percentage from Oregon Schedule AP, Apportionment of
Income for Corporations and Partnerships, to figure Oregon source income. Attach the schedule.
— To ensure accurate processing, attach payments to the front of this return. —
➛
Form 65, page 1 of 2
Continued on the back of this form
150-101-065 (Rev. 12-13)