1 1 1 2 2 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 Form All layers With grid &2 data 84 85 3 4 82 83 3 3 4 4 5 Oregon Department of Revenue 5 2023 Form OR-20-INC 6 Oregon Corporation Income Tax Return 6 7 7 8 Page 1 of 6 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 8 9 Fiscal year beginning (MM/DD/YYYY) Fiscal year ending (MM/DD/YYYY) 9 10 10 11 99/99/9999/ / 99/99/9999/ / 11 12 12 13 See instructions for checkboxes. 13 14 14 15 X New name X New address X Extension X Form OR-37 15 16 16 17 X REIT/RIC X Amended X Form OR-24 X Federal Form 8886 17 18 18 19 X GILTI included on X Alternative apportionment 19 20 federal return request included 20 21 21 22 Corporation legal name 22 23 23 24 24 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 25 Federal employer identification number (FEIN) 25 26 26 27 27 99-9999999 28 Doing business as (DBA) or assumed business name (ABN) 28 29 29 30 30 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 31 Attn: or c/o, first name Initial Attn: or c/o, last name 31 32 32 33 33 XXXXXXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 34 Corporation current address 34 35 35 36 36 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 37 City State ZIP code 37 38 38 39 XXXXXXXXXXXXXXXXXXXXXX XX XXXXX-XXXX - 39 40 40 41 Contact first name Initial Contact last name 41 42 42 43 43 XXXXXXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 44 Contact phone 44 45 45 46 46 999-999-9999 47 Email 47 48 48 49 49 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 50 50 51 Use Form OR-20-INC when the corporation derives Oregon-source income, but the income-producing activity doesn’t actually constitute “doing 51 52 business.” If the corporation has an Oregon address or has Oregon sales and one other apportionment factor for Oregon, the corporation 52 53 should file Form OR-20. 53 54 54 55 55 56 56 57 Continued on next page 57 58 58 59 59 60 60 61 61 62 62 150-102-021 63 (Rev. 07-18-23, ver. 01) 02592301010000 63 64 64 1 2 65 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 65 84 85 3 4 82 83 66 66 |
67 67 1 2 68 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 68 84 85 3 4 82 83 69 69 70 70 Oregon Department of Revenue 71 2023 Form OR-20-INC 71 72 72 73 73 74 Page 2 of 6 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 74 75 75 76 Only complete questions A through C if this is your first return, or the answer changed during this tax year. 76 77 A. Incorporated in (state) Incorporated on (date) (MM/DD/YYYY) 77 78 78 79 XX 99/99/9999/ / 79 80 B. State of commercial domicile C. Date business activity began in Oregon (MM/DD/YYYY) D. NAICS code 80 81 81 82 XX 99/99/9999/ / 999999 82 83 83 84 84 85 E. X (1) Consolidated federal return X (2) Consolidated Oregon return X (3) Corporations included in consolidated federal 85 86 return, but not in Oregon return 86 87 87 88 F. Parent corporation name, if applicable 88 89 89 90 90 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 91 Parent corporation FEIN, if applicable 91 92 92 93 93 99-9999999 94 94 95 95 96 G. List the tax years for which federal waivers of the statute of limitations are in effect and dates on which waivers expire 96 97 97 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 98 98 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 99 99 100 H. List the tax years for which your federal taxable income was changed by an IRS audit or by an amended federal return filed during this tax year 100 101 101 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 102 102 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 103 103 104 104 105 I. If first return, indicate: X New business X Successor to previous business 105 106 106 107 Previous business name 107 108 108 109 109 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 110 FEIN 110 111 111 112 112 99-9999999 113 113 114 J. If final return, indicate: X Withdrawn X Dissolved X Merged or reorganized 114 115 115 116 Merged or reorganized corporation name 116 117 117 118 118 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 119 FEIN 119 120 120 121 121 99-9999999 122 122 123 Continued on next page 123 124 124 125 125 126 126 127 127 128 128 150-102-021 129 (Rev. 07-18-23, ver. 01) 02592301020000 129 130 130 1 2 131 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 131 84 85 3 4 82 83 132 132 |
133 133 1 2 134 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 134 84 85 3 4 82 83 135 135 136 136 Oregon Department of Revenue 137 2023 Form OR-20-INC 137 138 138 139 139 140 Page 3 of 6 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 140 141 141 142 K. X Utility or telecommunications companies (see instructions) L. X Limited partner income only. (include a copy of federal 142 143 Schedule K-1, if applicable) 143 144 144 145 145 146 M. Fill in the amount of your total Oregon sales ...............................................M. , , 99,999,999,999.00, 0 0 146 147 147 148 148 149 1. Taxable income from U.S. corporation income tax return 149 150 (see instructions) ......................................................................................1. , , 99,999,999,999.00, 0 0 150 151 151 152 2. Total additions from Schedule OR-ASC-CORP, Section A 152 153 (see instructions) ......................................................................................2. , , 99,999,999,999.00, 0 0 153 154 154 155 155 156 3. Income after additions (line 1 plus line 2) ................................................3. , , 99,999,999,999.00, 0 0 156 157 157 158 4. Total subtractions from Schedule OR-ASC-CORP, Section B 158 159 (see instructions) ......................................................................................4. , , 99,999,999,999.00, 0 0 159 160 160 161 5. Net income before apportionment (line 3 minus line 4). Carry amount 161 162 on line 5 to Schedule OR-AP, part 2, line 1 ..............................................5. , , 99,999,999,999.00, 0 0 162 163 163 164 6. Enter the apportionment percentage from Schedule OR-AP, part 1, 164 165 line 23 .......................................................................................................6. 999.9999 % 165 166 166 167 167 168 7. Oregon taxable income from Schedule OR-AP, part 2, line 12 ................7. , , 99,999,999,999.00, 0 0 168 169 169 170 170 171 Tax 171 172 8. Calculated income tax (see instructions) .................................................8. , , 99,999,999,999.00, 0 0 172 173 173 174 174 175 9. Tax adjustments (include schedule) .........................................................9. , , 99,999,999,999.00, 0 0 175 176 176 177 177 178 10. Tax before credits (line 8 plus line 9) ......................................................10. , , 99,999,999,999.00, 0 0 178 179 179 180 180 181 Credits 181 182 11. Total standard credits from Schedule OR-ASC-CORP, Section C 182 183 (see instructions) ....................................................................................11. , , 99,999,999,999.00, 0 0 183 184 184 185 185 186 12. Tax after standard credits (line 10 minus line 11) ...................................12. , , 99,999,999,999.00, 0 0 186 187 187 188 13. Total carryforward credits from Schedule OR-ASC-CORP, 188 189 Section D ...............................................................................................13. , , 99,999,999,999.00, 0 0 189 190 190 191 Continued on next page 191 192 192 193 193 194 194 150-102-021 195 (Rev. 07-18-23, ver. 01) 02592301030000 195 196 196 1 2 197 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 197 84 85 3 4 82 83 198 198 |
199 199 1 2 200 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 200 84 85 3 4 82 83 201 201 202 202 Oregon Department of Revenue 203 2023 Form OR-20-INC 203 204 204 205 205 206 Page 4 of 6 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 206 207 207 208 Income tax 208 209 14. Income tax after standard and carryforward credits 209 210 (line 12 minus line 13).............................................................................14. , , 99,999,999,999.00, 0 0 210 211 211 212 212 213 15. LIFO benefit recapture subtraction (see instructions) .............................15. , , 99,999,999,999.00, 0 0 213 214 214 215 16. Net income tax (line 14 minus line 15, see instructions) (no minimum 215 216 income tax) ............................................................................................16. , , 99,999,999,999.00, 0 0 216 217 217 218 17. Estimated tax payments, other prepayments, and refundable 218 219 credits from Schedule ES line 8. Include payments made 219 220 with extension ........................................................................................17. , , 99,999,999,999.00, 0 0 220 221 221 222 18. Withholding payments made on your behalf from pass-through 222 223 entity or real estate income ....................................................................18. , , 99,999,999,999.00, 0 0 223 224 224 225 19. Tax due. Is line 16 more than line 17 plus line 18? If so, line 16 minus 225 226 lines 17 and 18 .........................................................................Tax due19. , , 99,999,999,999.00, 0 0 226 227 227 228 20. Overpayment. Is line 16 less than line 17 plus line 18? If so, line 17 228 229 plus line 18, minus line 16 ..............................................Overpayment 20. , , 99,999,999,999.00, 0 0 229 230 230 231 231 232 21. Penalty due with this return ...................................................................21. , , 99,999,999,999.00, 0 0 232 233 233 234 234 235 22. Interest due with this return ...................................................................22. , , 99,999,999,999.00, 0 0 235 236 236 237 237 238 23. Interest on underpayment of estimated tax (include Form OR-37) .......23. , , 99,999,999,999.00, 0 0 238 239 239 240 240 241 24. Total penalty and interest (add lines 21 through 23) ..............................24. , , 99,999,999,999.00, 0 0 241 242 242 243 243 244 25. Total due (line 19 plus line 24) ..............................................Total due25. , , 99,999,999,999.00, 0 0 244 245 245 246 246 247 26. Refund available (line 20 minus line 24) ..................................Refund 26. , , 99,999,999,999.00, 0 0 247 248 248 249 27. Amount of refund to be credited to your open estimated 249 250 tax account ........................................................................................... 27. , , 99,999,999,999.00, 0 0 250 251 251 252 252 253 28. Net refund (line 26 minus line 27) ......................................Net refund28. , , 99,999,999,999.00, 0 0 253 254 254 255 Continued on next page 255 256 256 257 257 258 258 259 259 260 260 150-102-021 261 (Rev. 07-18-23, ver. 01) 02592301040000 261 262 262 1 2 263 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 263 84 85 3 4 82 83 264 264 |
265 265 1 2 266 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 266 84 85 3 4 82 83 267 267 268 268 Oregon Department of Revenue 269 2023 Form OR-20-INC 269 270 270 271 271 272 Page 5 of 6 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 272 273 273 274 Schedule ES—Estimated tax payments, other prepayments, and refundable credits 274 275 1. Quarter 1 275 276 Payer name 276 277 277 278 278 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 279 Payer FEIN Date paid 279 280 280 281 99-9999999 99/99/9999/ / 281 282 282 283 283 284 1. Amount paid.............................................................................................1. , , 99,999,999,999.00, 0 0 284 285 285 286 286 287 2. Quarter 2 287 288 Payer name 288 289 289 290 290 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 291 Payer FEIN Date paid 291 292 292 293 99-9999999 99/99/9999/ / 293 294 294 295 295 296 2. Amount paid.............................................................................................2. , , 99,999,999,999.00, 0 0 296 297 297 298 298 299 3. Quarter 3 299 300 Payer name 300 301 301 302 302 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 303 Payer FEIN Date paid 303 304 304 305 99-9999999 99/99/9999/ / 305 306 306 307 307 308 3. Amount paid.............................................................................................3. , , 99,999,999,999.00, 0 0 308 309 309 310 310 311 4. Quarter 4 311 312 Payer name 312 313 313 314 314 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 315 Payer FEIN Date paid 315 316 316 317 99-9999999 99/99/9999/ / 317 318 318 319 319 320 4. Amount paid.............................................................................................4. , , 99,999,999,999.00, 0 0 320 321 321 322 Continued on next page 322 323 323 324 324 325 325 326 326 150-102-021 327 (Rev. 07-18-23, ver. 01) 02592301050000 327 328 328 1 2 329 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 329 84 85 3 4 82 83 330 330 |
331 331 1 2 332 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 332 84 85 3 4 82 83 333 333 334 334 Oregon Department of Revenue 335 2023 Form OR-20-INC 335 336 336 337 337 338 Page 6 of 6 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 338 339 339 340 5. Overpayment of another year’s tax applied as a credit against this 340 341 year’s tax ..................................................................................................5. , , 99,999,999,999.00, 0 0 341 342 342 343 6. Payments made with extension or other prepayments for this tax year 343 344 and date paid ..........................................................................................6. , , 99,999,999,999.00, 0 0 344 345 Date paid (MM/DD/YYYY) 345 346 346 347 99/99/9999/ / 347 348 348 349 7. Total refundable credits from Schedule OR-ASC-CORP, Section E ........7. , , 99,999,999,999.00, 0 0 349 350 350 351 351 352 8. Total prepayments and refundable credits (carry to line 17 above) .........8. , , 99,999,999,999.00, 0 0 352 353 353 354 Under penalty of false swearing, I declare that the information in this return and any enclosures are true, correct, and complete. 354 355 Officer signature 355 356 356 357 X 357 358 Date (MM/DD/YYYY) 358 359 359 360 99/99/9999/ / 360 361 Officer first name Initial Officer last name 361 362 362 363 363 XXXXXXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 364 Officer title 364 365 365 366 366 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 367 367 368 X Check the box to authorize the following individual(s) to receive and provide confidential tax information relating to this return. 368 369 369 370 Preparer signature other than taxpayer 370 371 371 372 X 372 373 Date (MM/DD/YYYY) Phone Preparer license number 373 374 374 375 99/99/9999/ / 999-999-9999 XXXXXXXXXX 375 376 Preparer first name Initial Preparer last name 376 377 377 378 378 XXXXXXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 379 Preparer address 379 380 380 381 381 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 382 City State ZIP code 382 383 383 384 XXXXXXXXXXXXXXXXXXXXXX XX XXXXX-XXXX - 384 385 385 386 Mail refund returns and no tax due returns to: Mail tax-to-pay returns with payment to: 386 387 Refund, PO Box 14777, Salem OR 97309-0960 Oregon Department of Revenue, PO Box 14790, Salem OR 97309-0470 387 388 Do not include a payment voucher with your return. Include a complete copy of your federal Form 1120 and schedules. 388 389 389 390 390 391 391 392 392 150-102-021 393 (Rev. 07-18-23, ver. 01) 02592301060000 393 394 394 1 2 395 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 395 84 85 3 4 82 83 396 396 |