Form OR-21-V Instructions
                                                     Pass-through Entity Elective Tax Payment Voucher Instructions

Overview                                                          Form OR-21-V instructions

Use Form OR-21-V to           mail an estimated payment to the    Tax year. Enter the month, day, and year for the beginning 
department for the Pass-through Entity Elective Tax.              and end date for this payment. For most filers this will be 
                                                                  January 1 through December 31 of the tax year. Example: 
Prior to making your first estimated payment, you must 
                                                                  For tax year 2025, enter: 
register your business for this program to ensure your pay-
ments will apply to the correct tax type and account. Visit         Begins: 01/01/2025. Ends: 12/31/2025.
  www.oregon.gov/dor, click on “Revenue Online.”
                                                                  Taxpayer information. Completely fill out the information 
                                                                  on the form. If the entity’s address has changed, send a sep-
Payment options                                                   arate letter requesting a change of address or update online 
                                                                  at  www.oregon.gov/dor. The address will not be updated 
Online payments:                                                  using information on Form OR-21-V. Enter the phone num-
                                                                  ber where the contact person may be reached during the 
You can make payments anytime at  www.oregon.gov/dor.             daytime.
Don’t use Form OR-21-V when paying online. 
                                                                  FEIN. Enter the entity’s FEIN.
Mailed payments:                                                  Payment type. Check the appropriate box.
Make your check, money order, or cashier’s check payable          If you’re making estimated tax payments, the due dates are:
to the Oregon Department of Revenue. Write “Form OR-
21-V,” your daytime phone, the entity’s federal employer          Quarter   Due date
identification number (FEIN), and the tax year on the pay-              1   4/15/2025
ment. Don’t mail cash. 
                                                                        2   6/16/2025
Payments mailed with a return:     If you’re mailing a pay-             3   9/15/2025
ment with Form OR-21, send the payment and return in the 
                                                                        4   1/15/2026
same envelope and             don’t use a voucher. See Form OR-21 
Instructions for the mailing address to send your return and 
                                                                  Having trouble viewing this form? If you are viewing the 
payment.
                                                                  voucher form electronically and you see a solid box instead 
Payments mailed without a return: If you’re mailing a pay-        of letters or numbers, adjust the view size to 100 percent 
ment without Form OR-21, mail the payment and voucher             and press the tab key to move through the fields. 
to: 
                                                                  Visit  www.oregon.gov/dor/forms to print more vouchers. 
  Oregon Department of Revenue
  PO Box 14950
  Salem OR 97309-0950                                             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.

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