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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
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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
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128                                                                                                                                                                           128
                       150-107-114
129                    (Rev. 09-13-22, ver. 01)                                                                                          22402201020000                       129
130                                                                                                                                                                           130
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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
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                        150-107-114
129                     (Rev. 09-13-22, ver. 01)                                                                                          22402201030000                   129
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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
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                        150-107-114
129                     (Rev. 09-13-22, ver. 01)                                                      22402201040000                                             129
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