Schedule OR-PI Instructions                                                              2023
                                   Schedule of Partnership Information
                    This publication is a guide, not a complete statement, of Oregon Revised Statutes (ORS) and 
      Oregon Administrative Rules (OAR). For more information, refer to the laws and rules at  www.oregon.gov/dor.

                                                              Percentage owned. Include the total amount owned in the 
Purpose of Schedule OR-PI                                     partnership.  Ownership  in  the  partnership  is  defined  in 
                                                              OAR 150-314-0385(8). The percentage owned in the partner-
Schedule OR-PI is used to report details of partnership sales 
                                                              ship is the percentage that is being used by the parent com-
that are included in a corporation’s sales factor on Schedule 
                                                              pany to include the corporation’s share of the sales of the 
OR-AP.
                                                              related partnership. 
                                                              Oregon sales. If there are any sales from the partnership 
General information                                           that were made to Oregon, then include the total amount 
Schedule OR-PI must be filed every year with each corpo-      of Oregon sales. These sales should flow through and be 
ration tax return that has partnership income. List every     reflected on the schedule OR-AP. 
partnership doing business in the United States that has      Everywhere sales. Include the total amount of claimed 
sales sourced to either Oregon sales or everywhere sales on   everywhere sales from the partnership. These sales should 
Schedule OR-AP.                                               flow through and be reflected on the schedule OR-AP. 

Sales are net of intercompany eliminations/transactions       Total sales from partnerships
between the taxpayer and the partnership. See OAR 
150-314-0385(8).                                              Total Oregon sales of all partnerships. Add 1d and 2d of all 
                                                              completed schedules.
Print and attach additional copies of this schedule if you 
have more than two partnerships.                              Total everywhere sales of all partnerships. Add 1e and 2e of 
                                                              all completed schedules.
Don’t include the corporation filing this tax return or any 
of its subsidiaries on this schedule.                         Additional schedules
Copies of partnership returns may be requested (ORS           Include additional schedules if needed with this corpora-
314.425).                                                     tion return.

Rounding. Percentages should be rounded to four decimal       Page number  
places. For example, 12.34558 percent should be 12.3456 
percent. Dollar amounts should be rounded to the nearest      If you include more than one Schedule OR-PI, fill in the 
dollar. For example, $99.49 should be $99 and $99.50 should   page number of each schedule and total number of sched-
be $100.                                                      ules included with this return.

                                                              Do you have  questions or need help?
Instructions
                                                                www.oregon.gov/dor
List partnerships                                             503-378-4988 or 800-356-4222
                                                              questions.dor @ dor.oregon.gov
Enter each partnership’s information as requested. Include 
additional schedules if necessary.                            Contact us for ADA accommodations or assistance in other 
                                                              languages.

150-102-035-1 (Rev. 10-06-23)                       Page 1 of 1                                2023 Schedule OR-PI Instructions