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5                                                                                                                            Oregon Department of Revenue                   5
                        2023 Form OR-QUP-CAT
6                       Underpayment of Oregon Corporate Activity Estimated Tax                                                                                             6
7                                                                                                                                                                           7
8                       Page 1 of 4   • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples.           8
9           Legal name of designated Corporate Activity Tax (CAT) entity as shown on your Oregon return (sole proprietor—complete the next line)                            9
10                                                                                                                                                                          10
11                                                                                                                                                                          11
            XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
12          First name (if sole proprietorship)                  Initial Last name                                                                                          12
13                                                                                                                                                                          13
14                                                                                                                                                                          14
            XXXXXXXXXXXXXXXX                                     X       XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
15          Federal employer identification number (FEIN)    Social Security number (SSN)                                                                                   15
16                                                                                                                                                                          16
17                                                                                                                                                                          17
            99-9999999                                       999-99-9999
18                                                                                                                                                                          18
19                                                                                                                                                                          19
20                                                                                                                                                                          20
21            1.  Current year CAT due...............................................................................1.    , , 99,999,999,999.00,                 0 0       21
22                                                                                                                                                                          22
23                                                                                                                                                                          23
24            2.  Prior year CAT due ...................................................................................2. , , 99,999,999,999.00,                 0 0       24
25                                                                                                                                                                          25
26                                                                                                                                                                          26
27                                                                                                                                                                          27
28          Exception 1: Current year CAT liability.                                                                                                                        28
29                                                                                                                                                                          29
30            3a.  Quarter 1: Current year tax (22.5% of line 1) .................................................3a.      , , 99,999,999,999.00,                 0 0       30
31                                                                                                                                                                          31
32                                                                                                                                                                          32
33            3b.  Quarter 2: Current year tax (22.5% of line 1) .........................................3b.              , , 99,999,999,999.00,                 0 0       33
34                                                                                                                                                                          34
35                                                                                                                                                                          35
36            3c.  Quarter 3: Current year tax (22.5% of line 1) .........................................3c.              , , 99,999,999,999.00,                 0 0       36
37                                                                                                                                                                          37
38                                                                                                                                                                          38
39            3d.  Quarter 4: Current year tax (22.5% of line 1) .........................................3d.              , , 99,999,999,999.00,                 0 0       39
40                                                                                                                                                                          40
41                                                                                                                                                                          41
42          Exception 2: Prior year CAT liability.                                                                                                                          42
43                                                                                                                                                                          43
44            4a.  Quarter 1: Prior year tax (25% of line 2) ................................................4a.           , , 99,999,999,999.00,                 0 0       44
45                                                                                                                                                                          45
46                                                                                                                                                                          46
47            4b.  Quarter 2: Prior year tax (25% of line 2) ................................................4b.           , , 99,999,999,999.00,                 0 0       47
48                                                                                                                                                                          48
49                                                                                                                                                                          49
50            4c.  Quarter 3: Prior year tax (25% of line 2) ................................................4c.           , , 99,999,999,999.00,                 0 0       50
51                                                                                                                                                                          51
52                                                                                                                                                                          52
53            4d.  Quarter 4: Prior year tax (25% of line 2) ................................................4d.           , , 99,999,999,999.00,                 0 0       53
54                                                                                                                                                                          54
55                                                                                                                                                                          55
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62                                                                                                                                                                          62
                        150-106-009
63                      (Rev. 06-13-23, ver. 01)                                                                             20842301010000                                 63
64                                                                                                                                                                          64
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  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
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69                                                                                                                                                                               69
70                                                                                                                                                                               70
71                  2023 Form OR-QUP-CAT                                                                                                        Oregon Department of Revenue     71
72                                                                                                                                                                               72
73                                                                                                                                                                               73
74                  Page 2 of 4       • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples.                74
75                                                                                                                                                                               75
76           Exception 3: Annualized commercial activity.                                                                                                                        76
77                                                                                                                                                                               77
78             5a.  Quarter 1: Amount from line 16 of the annualization Worksheet 1 in                                                                                           78
79                  Appendix D in the OR-CAT instructions ................................................5a.                               ,   ,       99,999,999,999.00,   0 0 79
80                                                                                                                                                                               80
81             5b.  Quarter 2: Amount from line 16 of the annualization Worksheet 1 in                                                                                           81
82                  Appendix D in the OR-CAT instructions ................................................5b.                               ,   ,       99,999,999,999.00,   0 0 82
83                                                                                                                                                                               83
84             5c.  Quarter 3: Amount from line 16 of the annualization Worksheet 1 in                                                                                           84
85                  Appendix D in the OR-CAT instructions ................................................5c.                               ,   ,       99,999,999,999.00,   0 0 85
86                                                                                                                                                                               86
87             5d.  Quarter 4: Amount from line 16 of the annualization Worksheet 1 in                                                                                           87
88                  Appendix D in the OR-CAT instructions ................................................5d.                               ,   ,       99,999,999,999.00,   0 0 88
89                                                                                                                                                                               89
90                                                                                                                                                                               90
91           Exception 4: Seasonal commercial activity.                                                                                                                          91
92                                                                                                                                                                               92
93             6a.  Quarter 1: ...............................................................................................6a.           ,   ,       99,999,999,999.00,   0 0 93
94                                                                                                                                                                               94
95                                                                                                                                                                               95
96             6b.  Quarter 2: ...............................................................................................6b.           ,   ,       99,999,999,999.00,   0 0 96
97                                                                                                                                                                               97
98                                                                                                                                                                               98
99             6c.  Quarter 3: ...............................................................................................6c.           ,   ,       99,999,999,999.00,   0 0 99
100                                                                                                                                                                              100
101                                                                                                                                                                              101
102            6d.  Quarter 4: ...............................................................................................6d.           ,   ,       99,999,999,999.00,   0 0 102
103                                                                                                                                                                              103
104                                                                                                                               Quarter 1   Quarter 2 Quarter 3 Quarter 4      104
105                                                                                                                                                                              105
106            7.  Exception number claimed for each quarter: (1, 2, 3, 4, or 5)                                                  9           9         9         9              106
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                    150-106-009
129                 (Rev. 06-13-23, ver. 01)                                                                                                    20842301020000                   129
130                                                                                                                                                                              130
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  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
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69                                                                                                                                                                      69
70                                                                                                                                                                      70
71                        2023 Form OR-QUP-CAT                                                                           Oregon Department of Revenue                   71
72                                                                                                                                                                      72
73                                                                                                                                                                      73
74                        Page 3 of 4   • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples.     74
75                                                                                                                                                                      75
76           Quarter 1: Underpayment calculation                                                                                                                        76
77                                                                                                                                                                      77
78             8a.  Required amount: Enter the lesser of lines 3a, 4a, 5a, or 6a .................8a.                  , , 99,999,999,999.00,                       0 0 78
79                                                                                                                                                                      79
80                                                                                                                                                                      80
81             8b.  Estimated tax paid or credited for Quarter 1 .........................................8b.          , , 99,999,999,999.00,                       0 0 81
82                                                                                                                                                                      82
83                                                                                                                                                                      83
84             8c.  Overpayment: line 8b minus line 8a (if less than 0, enter 0) ..................8c.                 , , 99,999,999,999.00,                       0 0 84
85                                                                                                                                                                      85
86                                                                                                                                                                      86
87             8d.  Underpayment: line 8a minus line 8b (if less than 0, enter 0) ................8d.                  , , 99,999,999,999.00,                       0 0 87
88                                                                                                                                                                      88
89                                                                                                                                                                      89
90             8e.  Quartely underpayment penalty (QUP); line 8d x 0.05...........................8e.                  , , 99,999,999,999.00,                       0 0 90
91                                                                                                                                                                      91
92                                                                                                                                                                      92
93                                                                                                                                                                      93
94           Quarter 2: Underpayment calculation                                                                                                                        94
95                                                                                                                                                                      95
96             9a.  Required amount: Enter the lesser of lines 3b, 4b, 5b, or 6b ................9a.                   , , 99,999,999,999.00,                       0 0 96
97                                                                                                                                                                      97
98                                                                                                                                                                      98
99             9b.  Estimated tax paid or credited for Quarter 2 .........................................9b.          , , 99,999,999,999.00,                       0 0 99
100                                                                                                                                                                     100
101                                                                                                                                                                     101
102            9c.  Overpayment from line 8c ......................................................................9c. , , 99,999,999,999.00,                       0 0 102
103                                                                                                                                                                     103
104                                                                                                                                                                     104
105            9d.  Total tax paid (add lines 9b and 9c) .......................................................9d.    , , 99,999,999,999.00,                       0 0 105
106                                                                                                                                                                     106
107                                                                                                                                                                     107
108            9e.  Overpayment: line 9d minus line 9a (if less than 0, enter 0) ..................9e.                 , , 99,999,999,999.00,                       0 0 108
109                                                                                                                                                                     109
110                                                                                                                                                                     110
111            9f.  Underpayment: line 9a minus line 9d (if less than 0, enter 0) .................9f.                 , , 99,999,999,999.00,                       0 0 111
112                                                                                                                                                                     112
113                                                                                                                                                                     113
114            9g.  Quartely underpayment penalty (QUP); line 9f x 0.05 ............................9g.                , , 99,999,999,999.00,                       0 0 114
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                          150-106-009
129                       (Rev. 06-13-23, ver. 01)                                                                       20842301030000                                 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
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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
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70                                                                                                                                                                     70
71                        2023 Form OR-QUP-CAT                                                                           Oregon Department of Revenue                  71
72                                                                                                                                                                     72
73                                                                                                                                                                     73
74                        Page 4 of 4  • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples.     74
75                                                                                                                                                                     75
76           Quarter 3: Underpayment calculation                                                                                                                       76
77                                                                                                                                                                     77
78             10a.  Required amount: Enter the lesser of lines 3c, 4c, 5c, or 6c ...............10a.                  , , 99,999,999,999.00,                      0 0 78
79                                                                                                                                                                     79
80                                                                                                                                                                     80
81             10b.  Estimated tax paid or credited for Quarter 3 .......................................10b.          , , 99,999,999,999.00,                      0 0 81
82                                                                                                                                                                     82
83                                                                                                                                                                     83
84             10c.  Overpayment from line 9e ....................................................................10c. , , 99,999,999,999.00,                      0 0 84
85                                                                                                                                                                     85
86                                                                                                                                                                     86
87             10d.  Total tax paid (add lines 10b and 10c) .................................................10d.      , , 99,999,999,999.00,                      0 0 87
88                                                                                                                                                                     88
89                                                                                                                                                                     89
90             10e.  Overpayment: line 10d minus line 10a (if less than 0, enter 0) ............10e.                   , , 99,999,999,999.00,                      0 0 90
91                                                                                                                                                                     91
92                                                                                                                                                                     92
93            10f.  Underpayment: line 10a minus line 10d (if less than 0, enter 0) ...........10f.                    , , 99,999,999,999.00,                      0 0 93
94                                                                                                                                                                     94
95                                                                                                                                                                     95
96             10g.  Quartely underpayment penalty (QUP); line 10f x 0.05 ........................10g.                 , , 99,999,999,999.00,                      0 0 96
97                                                                                                                                                                     97
98                                                                                                                                                                     98
99           Quarter 4: Underpayment calculation                                                                                                                       99
100                                                                                                                                                                    100
101            11a.  Required amount: Enter the lesser of lines 3d, 4d, 5d, or 6d ..............11a.                   , , 99,999,999,999.00,                      0 0 101
102                                                                                                                                                                    102
103                                                                                                                                                                    103
104            11b.  Estimated tax paid or credited for Quarter 4 .......................................11b.          , , 99,999,999,999.00,                      0 0 104
105                                                                                                                                                                    105
106                                                                                                                                                                    106
107            11c.  Overpayment from line 10e ..................................................................11c.  , , 99,999,999,999.00,                      0 0 107
108                                                                                                                                                                    108
109                                                                                                                                                                    109
110            11d.  Total tax paid (add lines 11b and 11c) .................................................11d.      , , 99,999,999,999.00,                      0 0 110
111                                                                                                                                                                    111
112                                                                                                                                                                    112
113            11e.  Overpayment: line 11d minus line 11a (if less than 0, enter 0) ............11e.                   , , 99,999,999,999.00,                      0 0 113
114                                                                                                                                                                    114
115                                                                                                                                                                    115
116           11f.  Underpayment: line 11a minus line 11d (if less than 0, enter 0) ...........11f.                    , , 99,999,999,999.00,                      0 0 116
117                                                                                                                                                                    117
118                                                                                                                                                                    118
119            11g.  Quartely underpayment penalty (QUP); line 11f x 0.05 ........................11g.                 , , 99,999,999,999.00,                      0 0 119
120                                                                                                                                                                    120
121                                                                                                                                                                    121
122            12.  Total penalty owed (add lines 8e, 9g, 10g, and 11g) .........................12.                   , , 99,999,999,999.00,                      0 0 122
123                                                                                                                                                                    123
124          Enter the amount from line 12 above on “penalty due with this return” line of Form OR-CAT.                                                                124
125                                                                                                                                                                    125
126                                                                                                                                                                    126
127                                                                                                                                                                    127
128                                                                                                                                                                    128
                          150-106-009
129                       (Rev. 06-13-23, ver. 01)                                                                       20842301040000                                129
130                                                                                                                                                                    130
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