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-S 6 Oregon S Corporation Tax Return 6 7 7 8 Page 1 of 8 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 8 9 9 10 X Excise tax X Income tax 10 11 11 12 Fiscal year beginning (MM/DD/YYYY) Fiscal year ending (MM/DD/YYYY) 12 13 13 14 99/99/9999/ / 99/99/9999/ / 14 15 15 16 See instructions for checkboxes. 16 17 17 18 X New name X New address X OR-FCG-20 X Extension 18 19 19 20 X Form OR-37 X REIT/RIC X Amended X Form OR-24 20 21 21 22 X Federal Form 8886 X GILTI included on X Accounting period change X Alternative apportionment 22 23 federal return request included 23 24 24 25 Corporation legal name 25 26 26 27 27 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 28 Federal employer identification number (FEIN) 28 29 29 30 30 99-9999999 31 Doing business as (DBA) or assumed business name (ABN) 31 32 32 33 33 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 34 Attn: or c/o, first name Initial Attn: or c/o, last name 34 35 35 36 36 XXXXXXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 37 Corporation current address 37 38 38 39 39 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 40 City State ZIP code 40 41 41 42 XXXXXXXXXXXXXXXXXXXXXX XX XXXXX-XXXX - 42 43 43 44 Contact first name Initial Contact last name 44 45 45 46 46 XXXXXXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 47 Contact phone 47 48 48 49 49 999-999-9999 50 Email 50 51 51 52 52 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 53 53 54 54 55 55 56 56 57 Continued on next page 57 58 58 59 59 60 60 61 61 62 62 150-102-025 63 (Rev. 07-18-23, ver. 01) 02652301010000 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-S 71 72 72 73 73 74 Page 2 of 8 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 74 75 Only complete questions A through C if this is your first return, or the answer changed during this tax year. 75 76 A. Incorporated in (state) Incorporated on (date) (MM/DD/YYYY) 76 77 77 78 XX 99/99/9999/ / 78 79 B. State of commercial domicile C. Date business activity began in Oregon (MM/DD/YYYY) D. NAICS code 79 80 80 81 XX 99/99/9999/ / 999999 81 82 82 83 83 84 E. List the tax years for which federal waivers of the statute of limitations are in effect and dates on which waivers expire 84 85 85 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 86 86 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 87 87 88 F. 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 88 89 89 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 90 90 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 91 91 92 92 93 G. If first return, indicate: X New business X Successor to previous business 93 94 94 95 Previous business name 95 96 96 97 97 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 98 FEIN 98 99 99 100 100 99-9999999 101 101 102 102 103 H. If final return, indicate: X Withdrawn X Dissolved X Merged or reorganized 103 104 104 105 Merged or reorganized corporation name 105 106 106 107 107 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 108 FEIN 108 109 109 110 110 99-9999999 111 111 112 112 113 I. X Utility or telecommunications companies (see instructions). 113 114 114 115 J. Enter ordinary business income or loss from federal Form 1120-S ..............J. , , 99,999,999,999.00, 0 0 115 116 116 117 117 118 K. Fill in the amount of your total Oregon sales ...............................................K. , , 99,999,999,999.00, 0 0 118 119 119 120 120 121 121 122 122 123 Continued on next page 123 124 124 125 125 126 126 127 127 128 128 150-102-025 129 (Rev. 07-18-23, ver. 01) 02652301020000 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-S 137 138 138 139 139 140 Page 3 of 8 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 140 141 141 142 S corporations without built-in gains or excess net passive income, fill in your apportionment percentage on 142 143 line 6 then enter -0- on lines 7, 8, and 10 and go to line 11. 143 144 144 145 1. Income taxed on federal Form 1120-S from: (a) Built-in gains (see 145 146 instructions)............................................................................................1a. , , 99,999,999,999.00, 0 0 146 147 147 148 148 149 (b) Excess net passive income (see instructions) ..................................1b. , , 99,999,999,999.00, 0 0 149 150 150 151 151 152 Total: Line 1a plus line 1b .............................................................Total 1c. , , 99,999,999,999.00, 0 0 152 153 153 154 2. Total additions from Schedule OR-ASC-CORP, Section A, (only if apply 154 155 to amounts included in line 1, see instructions) .......................................2. , , 99,999,999,999.00, 0 0 155 156 156 157 3. Total subtractions from Schedule OR-ASC-CORP, Section B, (only if 157 158 apply to amounts included in line 1, see instructions) .............................3. , , 99,999,999,999.00, 0 0 158 159 4. S corporation income before net loss deduction (line 1c plus line 2, 159 160 minus line 3) If income is entirely from Oregon sources, continue. 160 161 If from both Oregon and other states, see Schedule OR-AP and 161 162 continue ..................................................................................................4. , , 99,999,999,999.00, 0 0 162 163 163 164 5. Net loss from prior years as C corporation (deductible from built-in 164 165 gain income only) (include schedule, enter as a positive number) ..........5. , , 99,999,999,999.00, 0 0 165 166 166 167 6. Enter the apportionment percentage from Schedule OR-AP, part 1, 167 168 line 23. Enter 100.0000 if you don’t apportion income ............................6. 999.9999 % 168 169 You must attach Schedule OR-AP to apportion income. 169 170 7. Oregon taxable income (line 4 minus line 5, or from Schedule OR-AP, 170 171 part 2, line 12) ..........................................................................................7. , , 99,999,999,999.00, 0 0 171 172 172 173 173 174 Tax 174 175 8. Calculated tax (see instructions) ..............................................................8. , , 99,999,999,999.00, 0 0 175 176 176 177 9. Schedule OR-FCG-20 adjustment (see instructions, 177 178 include schedule) .....................................................................................9. , , 99,999,999,999.00, 0 0 178 179 179 180 180 181 10. Total calculated tax (line 8 minus line 9) ................................................10. , , 99,999,999,999.00, 0 0 181 182 182 183 183 184 11. Minimum tax (see instructions) ..............................................................11. , , 99,999,999,999.00, 0 0 184 185 185 186 186 187 12. Tax (greater of line 10 or line 11) ............................................................12. , , 99,999,999,999.00, 0 0 187 188 188 189 Continued on next page 189 190 190 191 191 192 192 193 193 194 194 150-102-025 195 (Rev. 07-18-23, ver. 01) 02652301030000 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-S 203 204 204 205 205 206 Page 4 of 8 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 206 207 207 208 208 209 13. Tax adjustment for installment sales interest (include schedule) ...........13. , , 99,999,999,999.00, 0 0 209 210 210 211 211 212 14. Tax before credits (line 12 plus line 13) ..................................................14. , , 99,999,999,999.00, 0 0 212 213 213 214 214 215 Credits 215 216 15. Total carryforward credits from Schedule OR-ASC-CORP, Section D 216 217 (see instructions) ....................................................................................15. , , 99,999,999,999.00, 0 0 217 218 218 219 219 220 16. Tax after carryforward credits (line 14 minus line 15) .............................16. , , 99,999,999,999.00, 0 0 220 221 221 222 222 223 17. LIFO benefit recapture addition (see instructions) .................................17. , , 99,999,999,999.00, 0 0 223 224 224 225 225 226 226 227 Net tax 227 228 18. Net tax (line 16 plus line 17, see instructions) ........................................18. , , 99,999,999,999.00, 0 0 228 229 229 230 19. Estimated tax payments from Schedule ES line 8. Include 230 231 payments made with extension ..............................................................19. , , 99,999,999,999.00, 0 0 231 232 232 233 20. Tax due. Is line 18 more than line 19? If so, line 18 minus 233 234 line 19 .......................................................................................Tax due20. , , 99,999,999,999.00, 0 0 234 235 235 236 21. Overpayment. Is line 18 less than line 19? If so, line 19 minus 236 237 line 18 .............................................................................Overpayment 21. , , 99,999,999,999.00, 0 0 237 238 238 239 239 240 22. Penalty due with this return (see instructions) .......................................22. , , 99,999,999,999.00, 0 0 240 241 241 242 242 243 23. Interest due with this return (see instructions) .......................................23. , , 99,999,999,999.00, 0 0 243 244 244 245 245 246 24. Interest on underpayment of estimated tax (include Form OR-37) .......24. , , 99,999,999,999.00, 0 0 246 247 247 248 248 249 25. Total penalty and interest (add lines 22 through 24) ..............................25. , , 99,999,999,999.00, 0 0 249 250 250 251 251 252 26. Total due (line 20 plus line 25) ...............................................Total due 26. , , 99,999,999,999.00, 0 0 252 253 253 254 254 255 Continued on next page 255 256 256 257 257 258 258 259 259 260 260 150-102-025 261 (Rev. 07-18-23, ver. 01) 02652301040000 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-S 269 270 270 271 271 272 Page 5 of 8 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 272 273 273 274 274 275 27. Refund available (line 21 minus line 25) ...................................Refund 27. , , 99,999,999,999.00, 0 0 275 276 276 277 28. Amount of refund to be credited to your open estimated 277 278 tax account ............................................................................................28. , , 99,999,999,999.00, 0 0 278 279 279 280 280 281 29. Net refund (line 27 minus line 28) .......................................Net refund 29. , , 99,999,999,999.00, 0 0 281 282 282 283 283 284 284 Schedule SM—Oregon modifications passed through to shareholders 285 Federal taxable income passed through to the shareholders is adjusted to the extent that items of income, loss, or deduction of the shareholder are 285 286 required to be adjusted under the provisions of Oregon Revised Statutes, Chapters 314 and 316. Indicate which federal Schedule K-1 line item each 286 287 modification is for. Don’t use Schedule OR-ASC-CORP codes for this section. 287 288 288 289 Additions 289 290 1. Interest on government bonds of other states ........................................1. , , 99,999,999,999.00, 0 0 290 291 K-1 line 291 292 292 293 293 99 294 294 295 2. Gain or loss on the sale of depreciable property .....................................2. , , 99,999,999,999.00, 0 0 295 296 K-1 line 296 297 297 298 298 99 299 299 300 3. Other addition (include schedule) ..........................................................3. , , 99,999,999,999.00, 0 0 300 301 301 302 302 303 4. Total Oregon additions .............................................................................4. , , 99,999,999,999.00, 0 0 303 304 304 305 305 306 Subtractions 306 307 5. Interest from U.S. government, such as Series EE and 307 308 HH bonds ................................................................................................5. , , 99,999,999,999.00, 0 0 308 309 K-1 line 309 310 310 311 311 99 312 312 313 6. Gain or loss on the sale of depreciable property .....................................6. , , 99,999,999,999.00, 0 0 313 314 K-1 line 314 315 315 316 316 99 317 317 318 7. Work opportunity credit wage reductions ...............................................7. , , 99,999,999,999.00, 0 0 318 319 K-1 line 319 320 320 321 99 Continued on next page 321 322 322 323 323 324 324 325 325 326 326 150-102-025 327 (Rev. 07-18-23, ver. 01) 02652301050000 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-S 335 336 336 337 337 338 Page 6 of 8 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 338 339 339 340 340 341 8. Other subtraction (include schedule) .....................................................8. , , 99,999,999,999.00, 0 0 341 342 342 343 343 344 9. Total Oregon subtractions ........................................................................9. , , 99,999,999,999.00, 0 0 344 345 345 346 346 347 Schedule ES—Estimated tax payments, other prepayments, and refundable credits 347 348 1. Quarter 1 348 349 Payer name 349 350 350 351 351 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 352 Payer FEIN Date paid 352 353 353 354 99-9999999 99/99/9999/ / 354 355 355 356 356 357 1. Amount paid.............................................................................................1. , , 99,999,999,999.00, 0 0 357 358 358 359 359 360 2. Quarter 2 360 361 Payer name 361 362 362 363 363 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 364 Payer FEIN Date paid 364 365 365 366 99-9999999 99/99/9999/ / 366 367 367 368 368 369 2. Amount paid.............................................................................................2. , , 99,999,999,999.00, 0 0 369 370 370 371 371 372 3. Quarter 3 372 373 Payer name 373 374 374 375 375 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 376 Payer FEIN Date paid 376 377 377 378 99-9999999 99/99/9999/ / 378 379 379 380 380 381 3. Amount paid.............................................................................................3. , , 99,999,999,999.00, 0 0 381 382 382 383 383 384 384 385 385 386 386 387 Continued on next page 387 388 388 389 389 390 390 391 391 392 392 150-102-025 393 (Rev. 07-18-23, ver. 01) 02652301060000 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 |
397 397 1 2 398 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 81 398 84 85 3 4 82 83 399 399 400 400 Oregon Department of Revenue 401 2023 Form OR-20-S 401 402 402 403 403 404 Page 7 of 8 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 404 405 405 406 4. Quarter 4 406 407 Payer name 407 408 408 409 409 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 410 Payer FEIN Date paid 410 411 411 412 99-9999999 99/99/9999/ / 412 413 413 414 414 415 4. Amount paid.............................................................................................4. , , 99,999,999,999.00, 0 0 415 416 416 417 417 418 5. Overpayment of another year’s tax applied as a credit against this 418 419 year’s tax ..................................................................................................5. , , 99,999,999,999.00, 0 0 419 420 420 421 421 422 6. Payments made with extension or other prepayments for this tax year ...6. , , 99,999,999,999.00, 0 0 422 423 Date paid (MM/DD/YYYY) 423 424 424 425 99/99/9999/ / 425 426 426 427 7. Reserved ..................................................................................................7. 427 428 428 429 429 430 8. Total prepayments (carry to line 19 above) ..............................................8. , , 99,999,999,999.00, 0 0 430 431 431 432 432 433 433 434 434 435 435 436 436 437 437 438 438 439 439 440 440 441 441 442 442 443 443 444 444 445 445 446 446 447 447 448 448 449 449 450 450 451 451 452 452 453 Continued on next page 453 454 454 455 455 456 456 457 457 458 458 150-102-025 459 (Rev. 07-18-23, ver. 01) 02652301070000 459 460 460 1 2 461 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 81 461 84 85 3 4 82 83 462 462 |
463 463 1 2 464 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 81 464 84 85 3 4 82 83 465 465 466 466 Oregon Department of Revenue 467 2023 Form OR-20-S 467 468 468 469 469 470 Page 8 of 8 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 470 471 471 472 Under penalty of false swearing, I declare that the information in this return and any enclosures are true, correct, and complete. 472 473 Officer signature 473 474 474 475 X 475 476 Date (MM/DD/YYYY) 476 477 477 478 99/99/9999/ / 478 479 Officer first name Initial Officer last name 479 480 480 481 481 XXXXXXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 482 Officer title 482 483 483 484 484 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 485 485 486 X Check the box to authorize the following individual(s) to receive and provide confidential tax information relating to this return. 486 487 487 488 Preparer signature other than taxpayer 488 489 489 490 X 490 491 Date (MM/DD/YYYY) Phone Preparer license number 491 492 492 493 99/99/9999/ / 999-999-9999 XXXXXXXXXX 493 494 Preparer first name Initial Preparer last name 494 495 495 496 496 XXXXXXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 497 Preparer address 497 498 498 499 499 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 500 City State ZIP code 500 501 501 502 XXXXXXXXXXXXXXXXXXXXXX XX XXXXX-XXXX - 502 503 503 504 Mail refund returns and no tax due returns to: Mail tax-to-pay returns with payment to: 504 505 Refund, PO Box 14777, Salem OR 97309-0960 Oregon Department of Revenue, PO Box 14790, Salem OR 97309-0470 505 506 Do not include a payment voucher with your return. Include a complete copy of your federal Form 1120-S and schedules, including all federal 506 507 K-1s or K-1 summary (see instructions). 507 508 508 509 509 510 510 511 511 512 512 513 513 514 514 515 515 516 516 517 517 518 518 519 519 520 520 521 521 522 522 523 523 524 524 150-102-025 525 (Rev. 07-18-23, ver. 01) 02652301080000 525 526 526 1 2 527 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 81 527 84 85 3 4 82 83 528 528 |