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 IMPORTANT! THIS FORM MUST BE FILED ELECTRONICALLY. Form All layers With grid &2 data 84 85 3 4 82 83 3 A PRINTABLE COPY MAY BE PROVIDED FOR THE 3 4 CUSTOMER'S RECORDS ONLY. 4 5 Oregon Department of Revenue 5 2022 Form OR-21 6 Oregon Pass-through Entity Elective Tax Return 6 7 7 8 8 9 Page 1 of 4 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 9 10 Tax year beginning (MM/DD/YYYY) Tax year ending (MM/DD/YYYY) 10 11 11 12 99/99/9999/ / 99/99/9999/ / 12 13 13 14 Part A: Pass-through entity (PTE) information 14 15 PTE legal name 15 16 16 17 17 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 18 Doing business as (DBA) or assumed business name (ABN), if any 18 19 19 20 20 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 21 Current address 21 22 22 23 23 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 24 City State ZIP code 24 25 25 26 XXXXXXXXXXXXXXXXXXXXXX XX XXXXX-XXXX - 26 27 Federal employer identification number (FEIN) Entity type: 27 28 28 29 99-9999999 X Partnership X S corporation 29 30 30 31 Contact first name Initial 31 32 32 33 33 XXXXXXXXXXXXXXXX X 34 Contact last name 34 35 35 36 36 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 37 Contact phone 37 38 38 39 39 999-999-9999 40 Email 40 41 41 42 42 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 43 43 44 Part B: Checkboxes 44 45 45 46 1. Election. The pass-through entity (PTE) elects to be liable for and pay the Oregon PTE elective tax 46 47 (PTE-E tax). By checking this box, I declare: (a) under penalty of false swearing that, as of the date 47 48 this return is submitted, all members of the PTE elect to be liable for and pay the PTE-E tax or (b) 48 49 under penalty of perjury that I am an officer, manager, or member of the PTE with the authority to 49 50 make this election on behalf of all members of the PTE. 1. X Election 50 51 51 52 2. Revocation. The PTE revokes a prior election. By checking this box, I declare under penalty of false 52 53 swearing that the PTE revokes a prior election to be liable for and pay the PTE-E tax, and that the 53 54 PTE requests a refund of all PTE-E tax payments made by the PTE or by any of its members on the 54 55 PTE’s behalf. 2. X Revocation 55 56 56 57 3. Amended. The PTE is filing this return to make corrections to a prior PTE-E tax return. 3. X Amended 57 58 58 59 4. Extension. The PTE has requested an extension of time to file this return. 4. X Extension 59 60 Continued on next page 60 61 61 62 62 150-107-114 63 (Rev. 09-13-22, ver. 01) 22402201010000 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 71 2022 Form OR-21 Oregon Department of Revenue 71 72 72 73 73 74 74 75 Page 2 of 4 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 75 76 Part B, continued 76 77 Checkboxes 77 78 78 79 5. Pass through. The PTE is an upper-tier member of one or more electing PTEs and is filing this return to 79 80 report the amount of distributive proceeds, addition, and credit that the PTE is passing through to its 80 81 own members from the lower-tier electing PTE(s). 5. X Pass through 81 82 82 83 83 84 Part C: Distributive proceeds 84 85 Income from all sources 85 86 86 87 6. Ordinary business income or (loss) ....................................................................6. , 999,999,999.00, 0 0 87 88 88 89 89 90 7. Net rental real estate income or (loss) ................................................................ 7. , 999,999,999.00, 0 0 90 91 91 92 92 93 8. Other net rental income or (loss) ........................................................................8. , 999,999,999.00, 0 0 93 94 94 95 95 96 9. Guaranteed payments to partners .....................................................................9. , 999,999,999.00, 0 0 96 97 97 98 98 99 10. Interest income................................................................................................10. , 999,999,999.00, 0 0 99 100 100 101 101 102 11. Ordinary dividends .......................................................................................... 11. , 999,999,999.00, 0 0 102 103 103 104 104 105 12. Royalties ..........................................................................................................12. , 999,999,999.00, 0 0 105 106 106 107 107 108 13. Net capital gain or (loss) .................................................................................13. , 999,999,999.00, 0 0 108 109 109 110 110 111 14. Net IRC section 1231 gain or (loss) .................................................................14. , 999,999,999.00, 0 0 111 112 112 113 113 114 15. Other income or (loss) .....................................................................................15. , 999,999,999.00, 0 0 114 115 115 116 116 117 16. Total income from all sources. Add lines 6 through 15 ..................................16. , 999,999,999.00, 0 0 117 118 118 119 Apportionable income from all sources 119 120 120 121 17. Non-apportionable income (see instructions). ................................................ 17. , 999,999,999.00, 0 0 121 122 122 123 123 124 18. Total apportionable income . Line 16 minus line 17 ........................................18. , 999,999,999.00, 0 0 124 125 125 126 Continued on next page 126 127 127 128 128 150-107-114 129 (Rev. 09-13-22, ver. 01) 22402201020000 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 |
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 71 2022 Form OR-21 Oregon Department of Revenue 71 72 72 73 73 74 74 75 Page 3 of 4 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 75 76 Part C, continued 76 77 Oregon apportionable income 77 78 19. Enter the apportionment percentage from Schedule OR-21-AP, line 12 78 79 You must attach Schedule OR-21-AP to apportion income. If you don’t 79 80 apportion income, enter 100.0000 ..................................................................19. 999.9999 % 80 81 81 82 82 83 20. Oregon apportionable income. Line 18 multiplied by line 19 .....................20. , 999,999,999.00, 0 0 83 84 84 85 Oregon distributive proceeds 85 86 86 87 21. Oregon allocated income (see instructions) ................................................... 21. , 999,999,999.00, 0 0 87 88 88 89 89 90 22. Total Oregon distributive proceeds. Line 20 plus line 21 ..........................22. , 999,999,999.00, 0 0 90 91 91 92 Part D: Tax, payments, penalty, and interest 92 93 93 94 23. PTE elective tax. (see instructions) ...............................................................23. , 999,999,999.00, 0 0 94 95 95 96 96 97 24. Total PTE-E tax payments. Include all payments made prior to filing 97 98 this return ........................................................................................................24. , 999,999,999.00, 0 0 98 99 99 100 100 101 25. Net tax. If line 23 is more than line 24, you have tax to pay. Line 23 101 102 minus line 24 ...................................................................................................25. , 999,999,999.00, 0 0 102 103 103 104 104 105 26. Overpayment of tax. If line 23 is less than line 24, you overpaid. Line 24 105 106 minus line 23 ...................................................................................................26. , 999,999,999.00, 0 0 106 107 107 108 Penalty and interest 108 109 109 110 27. Penalty and interest for paying late (see instructions) ............................... 27. , 999,999,999.00, 0 0 110 111 111 112 112 113 28. Interest on underpayment of estimated tax (see instructions) .................28. , 999,999,999.00, 0 0 113 114 114 115 115 116 29. Total penalty and interest due. Line 27 plus line 28 ...................................29. , 999,999,999.00, 0 0 116 117 117 118 Part E: Tax to pay or refund 118 119 119 120 30. Net tax including penalty and interest. 120 121 Line 25 plus line 29 ...................................... This is the amount you owe. 30. , 999,999,999.00, 0 0 121 122 122 123 31. Overpayment less penalty and interest. 123 124 Line 26 minus line 29 ....................................................This is your refund. 31. , 999,999,999.00, 0 0 124 125 125 126 Continued on next page 126 127 127 128 128 150-107-114 129 (Rev. 09-13-22, ver. 01) 22402201030000 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 |
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 71 2022 Form OR-21 Oregon Department of Revenue 71 72 72 73 73 74 74 75 Page 4 of 4 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 75 76 76 77 Part F: Signature and date 77 78 By signing this form, I declare that the information in this return and any attachment is true, correct, and complete. 78 79 Signature of general partner, officer, manager, or other authorized member 79 80 80 81 X 81 82 First name Initial 82 83 83 84 84 XXXXXXXXXXXXXXXX X 85 Last name 85 86 86 87 87 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 88 Title 88 89 89 90 90 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 91 Date (MM/DD/YYYY) 91 92 92 93 99/99/9999/ / 93 94 94 95 Preparer signature (if other than taxpayer) 95 96 Preparer signature 96 97 97 98 X 98 99 Preparer license number Phone Date (MM/DD/YYYY) 99 100 100 101 99999999999 999-999-9999 99/99/9999/ / 101 102 Preparer first name Initial 102 103 103 104 104 XXXXXXXXXXXXXXXX X 105 Last name 105 106 106 107 107 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 108 Current address 108 109 109 110 110 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 111 City State ZIP code 111 112 112 113 XXXXXXXXXXXXXXXXXXXXXX XX XXXXX-XXXX - 113 114 114 115 115 116 If you are including a payment by check or money order, see instructions. Mail to: 116 117 Oregon Department of Revenue 117 118 PO Box 14380 118 119 Salem OR 97309-5075 119 120 120 121 121 122 122 123 123 124 124 125 125 126 126 127 127 128 128 150-107-114 129 (Rev. 09-13-22, ver. 01) 22402201040000 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 |