Schedule OR-AF Instructions 
                                                                                                                                 2023
                              Oregon Schedule of Affiliates for Corporations

                    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.

Purpose of Schedule OR-AF                                        Instructions

Schedule OR-AF is used to identify affiliates doing business     Enter each affiliate’s information as requested. Only include 
in Oregon, or with Oregon-source income, that are part of a      affiliates doing business in Oregon or with Oregon-source 
unitary group included in a consolidated tax return.             income.
Important:    Don’t  include  the  corporation  filing  the  tax Enter the date the affiliate became part of the unitary group 
return as an affiliate on the Schedule OR-AF.                    only if this occurred during the tax year being reported.
                                                                 Enter the date the affiliate left the unitary group only if this 
General information                                              occurred during the tax year being reported.

If you file a consolidated Oregon return and have more           Additional schedules 
than one affiliate doing business in Oregon or with Ore-         Include additional schedules if needed with this corpora-
gon-source income, you        must complete Schedule OR-AF       tion return. 
and submit it with your Oregon return. Don’t list affiliates 
who aren’t doing business in Oregon or don’t have Oregon-        Page number  
source income.
                                                                 If you include more than one Schedule OR-AF, fill in the 
Print additional copies of this schedule if you have more        page number of each schedule and total number of sched-
than 2 affiliates.                                               ules included with this return. 

                                                                 Do you have  questions or need help?
                                                                   www.oregon.gov/dor
                                                                 503-378-4988 or 800-356-4222
                                                                 questions.dor @ dor.oregon.gov
                                                                 Contact us for ADA accommodations or assistance in other 
                                                                 languages.

150-102-034-1 (Rev. 10-06-23)                        Page 1 of 1                                 2023 Schedule OR-AF Instructions