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5           2023 Form OR-65                                                                                                                              Office use only                                                      5
6           Page 1 of 3, 150-101-065                                          Oregon Department of Revenue        00692301010000                  Date received                                                               6
7           (Rev. 06-30-23, ver. 01)                                                                                                                                                                                          7
8                                                                                                                                                                                                                             8
            Oregon Partnership Income Return                                                    
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10                                                                                                                                                                                                                            10
11                                                                                  Submit original form—do not submit photocopy.                                                                                             11
12                                                                                                                                                                                                                            12
13           Enter dates if fiscal or          Beginning:                           Mo   Day    Year      Ending: Mo     Day      Year           X     Amended return                                                         13
14           short year                                                                                                                                                                                                       14
                                                                                    99/99/9999/ /                 99/99/9999/ /
15                                                                                                                                               X     Short-year return                                                      15
16          Type or print clearly and answer all the questions below.                                                                                                                                                         16
17          Partnership name                                                                                                           Federal employer identification number (FEIN)                                          17
18          XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                        99-9999999–                                                                            18
19          Doing business as (DBA) or assumed business name (ABN)                                                                                                                                                            19
20                                                                                                                                                                                                                            20
21          Partnership mailing addressXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                             Partnership phone                                                                      21
22                                                                                                                                                                                                                            22
            XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                        (999)(   ) 999-9999-
23          City                                                                                        State  ZIP code                Date activities started in Oregon                                                      23
24                                                                                                                                                                                                                            24
25          FirstXXXXXXXXXXXXXXXXXXXXXname of partner who has the partnership books Initial  Last name XX      XXXXX-XXXX              99/99/9999Partner/contact/ phone                                                       25
26                                                                                                                                                                                                                            26
            XXXXXXXXXXXX                                                            X        XXXXXXXXXXXXXXXXXXXX                      (999)(   ) 999-9999-
27          Partner mailing address                                                                       City                                   State   ZIP code                                                             27
28                                                                                                                                                                                                                            28
            XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX                                                                            XX      XXXXX-XXXX
29          Type of entity:                                                                                                                                                                                                   29
30                                                                                                                                                                                                                            30
31                  Partnership                   Limited partnership                                     Limited liability company             Limited liability partnership                                                 31
             X                               X                                                    X                                    X
32                                                                                                                                                                                                                            32
33          Check all applicable boxes:                                                                                                                                                                                       33
34                                                                                                                                                                                                                            34

35           X      (a) Final return         X   (b)Initial return                                X   (c) Amended due to federal audit or adjustments                                                                         35
36                                                                                                                                                                                                                            36
37           X    (d) Name change  XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                  X    (e) Accounting period change                                                     37
38                                                                                          Mo    Day  Year                                                                                                                   38
39           X    (f) Extension filed–extension due date:                                   99/99/9999/  /                              X    (g) Form OR-24                                                                   39
40                                                                                                                                                                                                                            40
41           X    (h) You have federal Form 8886, a REIT, or a RIC                                                                                                                                                            41
42                                                                                                                                                                                                                        Yes 42
43          1.  Doing business in Oregon.                                                                                                                                                                                     43
44             A.  Did the partnership do business in Oregon during the year?                               ..........................................................................................................1A. X   44
45                                                                                                                                                                                                                            45
46          2.  Requirement to file Oregon partnership return.                                                                                                                                                                46
47             A.  Does the partnership have income or loss derived from sources in Oregon? .....................................................................2A.                                                      X   47
48                                                                                                                                                                                                                            48
49             B.  Does the partnership have Oregon resident partners? ........................................................................................................2B.                                        X   49
50                                                                                                                                                                                                                            50
51          3.  Partnership minimum tax.                                                                                                                                                                                      51
52              A.  Tax liability. Did you answer yes to question 1 and question 2A and/or 2B?                                                                                                                                52
53                  If yes, enter $150; if no, enter 0 (see instructions) ...............................................................3A. $  99,999,999,999.00.00                                                          53
54              B.  Payments. Enter prepayments already made .....................................................................3B.        $  99,999,999,999.00.00                                                          54
55              C.  Tax due. If line 3A is more than line 3B, you have tax to pay. Line 3A minus line 3B .........3C.                        $  99,999,999,999.00.00                                                          55
56              D.  Refund. If line 3B is more than line 3A, you have a refund. Line 3B minus line 3A .............3D.                       $  99,999,999,999.00.00                                                          56
57                                                                                                                                                                                                                            57
58          4.  Partner information.                                                                                                                                                                                          58
59             A.   Did the partners’ profit/loss sharing percentages change during the year?  .......................................................................4A.                                                 X   59
60                                                                                                                                                                                                                            60
61             B.   Were the Oregon modifications divided according to each partner’s profit sharing percentage? ......................................4B.                                                                X   61
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70                                                                                                                                                                                                 70
71           2023 Form OR-65                                                                         00692301020000                                                                                71
72           Page 2 of 3, 150-101-065             Oregon Department of Revenue                                                                                                                     72
73           (Rev. 06-30-23, ver. 01)                                                                                                                                                              73
74                                                                                                                                                                                             Yes 74
                  
75           4.  Partner information. (Continued)                                                                                                                                                  75
76             C.   Does the partnership have corporate partners? .................................................................................................................. 4C.   X       76
77                                                                                                                                                                                                 77
78             D.  Enter the number of federal Schedules K-1 issued to all partners: .................................Total 4D.                                   9,999,999,999,999                78
79                   .....................................................................................................................Oregon residents 4D.    9,999,999,999,999                79
80                   ........................................................................................................................... Nonresidents 4D. 9,999,999,999,999                80
81             E.    If there are nonresident partners, enter how many partners were included on                                                                                                   81
82                  a Form OR-OC to report this income: ............................................................................................. 4E.9,999,999,999,999                         82
83                                                                                                                                                                                                 83
84           5.    Prior year returns and federal audits.                                                                                                                                          84
85              A.  Was a 2022 Oregon partnership return filed? ...................................................................................................................... 5A.     X   85
86                                                                                                                                                                                                 86
87                  If not, why?: _________________________________________________________________________________________________XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX     87
88                                                                                                                                                                                                 88
89              B.  Was an amended federal return filed for a prior year? ........................................................................................................ 5B.         X   89
90                                                                                                                                                                                                 90
91                  If yes, what tax year(s) were changed? __________________________________________________________________________XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                 91
92                                                                                                                                                                                                 92
93              C.  Did a federal audit or adjustment change a prior year or the current year tax return? ........................................................5C.                          X   93
94                                                                                                                                                                                                 94
95                  If yes, what tax year(s) were changed? __________________________________________________________________________XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                 95
96                                                                                                                                                                                                 96
97              D.  Did the partnership make an opt-out election under Internal Revenue Code (IRC) Section 6221(b) for tax year 2023? ...  5D.                                                 X   97
98                  If “No,” complete the following information (see instructions).                                                                                                                98
99                                                                                                                                                                                                 99
100              Federal partnership representative contact information                                                                                                                            100
101                                                                                                                                                                                                101
102             First name            Initial Last name                                                  Contact phone                                                                             102
103             XXXXXXXXXXXX X                 XXXXXXXXXXXXXXXXXXXX                                      (999)(                                                   ) 999-9999–                      103
104             Entity name                                                                              Contact phone                                                                             104
105             XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                      (999)(                                                   ) 999-9999–                      105
106                                                                                                                                                                                                106
107          6.   Business inside and outside of Oregon.                                                                                                                                           107
108             A.   Did the partnership have business activity both inside and outside of Oregon during the year?  ....................................... 6A.                                X   108
109                  If you answered yes, use the Oregon apportionment percentage from Schedule OR-AP to                                                                                           109
110                figure Oregon source income. Include the schedule with your return.                                                                                                             110
111                                                                                                                                                                                                111
112          7.   Other taxing authorities.                                                                                                                                                        112
113            A.  Do partnership employees perform services in the TriMet Transit District? .........................................................................7A.                      X   113
114                                                                                                                                                                                                114
115            B.   Do any partners have self-employment income from the partnership in the TriMet Transit District? ...................................7B.                                    X   115
116                                                                                                                                                                                                116
117            C.   Do partnership employees perform services in the Lane Transit District? .......................................................................... 7C.                     X   117
118                                                                                                                                                                                                118
119            D.   Do any partners have self-employment income from the partnership in the Lane Transit District? .................................... 7D.                                    X   119
120                 If you answered yes to 7B and/or 7D, Form OR-TM and/or Form OR-LTD must be filed by the                                                                                        120
121                individual partners or the partnership may elect to file on the partners’ behalf.                                                                                               121
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136                                                                                                                                                               136
137          2023 Form OR-65                                                                                    00692301030000                                    137
138          Page 3 of 3, 150-101-065                     Oregon Department of Revenue                                                                            138
139          (Rev. 06-30-23, ver. 01)                                                                                                                             139
140          Schedule I—Oregon modifications to federal partnership income and credits passed through to partners. List the name,                                 140
141          numeric code, and amount for each addition, subtraction, and credit (see instructions). Include schedules to explain and compute the                 141
142          modifications and credits.                                                                                                                           142
143          Note: A partner’s share of each modification or credit must be reported to the partner on their federal Schedule K-1, Schedule OR-K-1                143
144          or equivalent. Generally, a partner’s share of each modification or credit is figured using the partner’s profit/loss sharing percentage.            144
145                                                                                                                                                               145
146          Additions—Items not included in federal partnership income which are taxable to Oregon.             Code                Amount                       146
147            8.                                                                                    8a.              8b.   $                                     147
                  XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                    999           99,999,999,999.00.00
148            9.                                                                                    9a.              9b.   $                                     148
                  XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                    999           99,999,999,999.00.00
149          10.                                                                                     10a.             10b.  $                                     149
                  XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                    999           99,999,999,999.00.00
150          11.    XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 11a.                                             999 11b.    $ 99,999,999,999.00.00                150
151                                                                                                                                                               151
152          Subtractions—Items included in federal partnership income that are not taxable to Oregon.           Code                Amount                       152
153          12.                                                                                     12a.             12b. $                                      153
                  XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                    999           99,999,999,999.00.00
154          13.                                                                                     13a.             13b. $                                      154
                  XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                    999           99,999,999,999.00.00
155          14.                                                                                     14a.             14b. $                                      155
                  XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                    999           99,999,999,999.00.00
156          15.  XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 15a.                                               999 15b.   $  99,999,999,999.00.00                156
157                                                                                                                                                               157
158          Credits—Oregon tax credits earned by the partnership that can be passed through to the partners.    Code                Amount                       158
159          16.    XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 16a.                                             999 16b.   $  99,999,999,999.00.00                159
160          17.    XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 17a.                                             999 17b.   $  99,999,999,999.00.00                160
161          18.    XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 18a.                                             999 18b.   $  99,999,999,999.00.00                161
162          19.    XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 19a.                                             999 19b.   $  99,999,999,999.00.00                162
163                                                                                                                                                               163
164                  Under penalty of false swearing, I declare the information in this return and any attachments is true, correct, and complete.                164
165                                                                                                                                                               165
166          Sign General partner or LLC member signature                              Paid preparer signature                       Paid preparer license number 166
             here
167           ➨ X                                                                      X                                                                          167
168          Date                                                                      Date                           Phone          XXXXXXXXXX                   168

170          General partner or LLC member printed name                                Paid/preparer/printed name                                                 170
169          99/99/9999/ /                                                             99/99/9999                     (999)( )999-9999–                           169
171                                                                                                                                                               171
172          GeneralXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXpartner or LLC member title     XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXPaid preparer address                   172
173                                                                                                                                                               173
174          XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                       XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXCity State ZIP code                     174
175                                                                                                                                                               175
                                                                                       XXXXXXXXXXXXXXXXXXXXX XX                      XXXXX-XXXX
176          Make your payment                                                                                                                                    176
177          •  Online payments: You may make payments online at  www.oregon.gov/dor.                                                                             177
178          •  Mailing your payment: We accept checks, money orders, and cashier’s checks made payable to the Oregon Department of Rev-                          178
179           enue. On the payment, write your daytime phone number, FEIN, and “2023 Oregon Form OR-65.” Send your payment in the same                            179
180           envelope as your return. Don’t mail cash. Don’t use Form OR-65-V if sending a payment with your return.                                             180
181                                                                                                                                                               181
               You can mail the Form OR-65 and any required enclosures to:
182                                                                                                                                                               182
              
183           Oregon Department of Revenue                                                                                                                        183
184            PO Box 14555                                                                                                                                       184
185            Salem OR 97309-0940                                                                                                                                185
186                                                                                                                                                               186
187                                                                                                                                                               187
188                          Include a complete copy of the 2023 federal partnership return and required schedules as indicated in the instructions.              188
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