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5           2024 Form OR-18-WC                                                                      19402401010000                                         Office use only           5
6           Page 1 of 2, 150-101-284                          Oregon Department of Revenue                                                                                           6
7           (Rev. 07-07-23, ver. 01)                                                                                                                                                 7
8           Report of Tax Payment or Written Affirmation for                                                                                                                         8
9           Oregon Real Property Conveyance                                                                                                                                          9
10                                                                                                                                                                                   10
11                                                                     Submit original form—do not submit photocopy                                                                  11
12          If the transferor is a grantor trust or LLC solely owned by a C corporation not doing business in Oregon, or a nonresident individual,                                   12
13          check the appropriate box. Complete this form using the owner’s information, not the information of the grantor trust or single member                                   13
14          LLC, because those entities are disregarded for tax purposes.                                                                                                            14
15          Use this form only if the transferor is an individual who would report gain on Form OR-40-N or OR-40-P, or a nonresident C corporation                                   15
16          that would report income on Form OR-20 or OR-20-INC. Other types of transferors are not subject to these requirements.                                                   16
17                                                                                                                                                                                   17
18          Transferor is                                                                                                                                                            18
            (check one):       X     Nonresident individual (filing Form OR-40-N or OR-40-P)          X     C corporation not doing business in Oregon (filing Form 
19                                                                                                          OR-20 or OR-20-INC)                                                      19
20          Part A—Transferor information                                                                                                                                            20
21          First name (if individual filing)   Initial          Last name                                   Social Security number (SSN)                                            21
22          XXXXXXXXXXXX                        X                XXXXXXXXXXXXXXXXXXXX                        999-99-9999–                –                                           22
23          Spouse first name (if individual filing)     Initial        Spouse last name                     Spouse SSN                                                              23
24          XXXXXXXXXXXX                                X               XXXXXXXXXXXXXXXXXXXX                 999-99-9999–                –                                           24
25          C corporation legal name (if a corporation)                                             C corporation federal employer identification number (FEIN)                      25
26          XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                     99-9999999–                                                                      26
27          Transferor address                                                                      Transferor daytime phone                                                         27
28          XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                     999-999-9999–  –                                                                 28
29          City                                                                             State    ZIP code                             Transferor tax year end date (mm/dd/yyyy) 29
30                                                                                                                                                                                   30
31          XXXXXXXXXXXXXXXXXXXXXAddress of property conveyed                                XXPercentageXXXXX-XXXXof ownership interest in99/99/9999/                               31
                                                                                                                                              /
32                                                                                           property                                                                                32
                                                                                                                                                                        %
                                                                                                                                                           999.99.
33                                                                                                                                                                                   33
34          CityXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXState                ZIP code             Date acquired (mm/dd/yyyy)                    Date sold (mm/dd/yyyy)                    34
35                                                                                                                                                                                   35
            XXXXXXXXXXXXXXXXXXXXX                                XX     XXXXX-XXXX 99/99/9999/        /                                    99/99/9999/    /
36          Type of property conveyed (check all that apply)                                                                                                                         36
37                                                                                                                                                                                   37
38          X     Specially assessed          X       Undeveloped land        X  Acquired as gift   X     Farm use      X                 Rental property                            38
39                                                                                                                                                                                   39
40          X    Personal residence with taxable gain            X   Other: XXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                            40
41                                                                                                                                                                                   41
42          Part B—Authorized agent information                                                                                                                                      42
43          Authorized agent first name          Initial         Last name                                   Agent FEIN                                                              43
44          XXXXXXXXXXXX                        X                XXXXXXXXXXXXXXXXXXXX                       99-9999999–                                                              44
45          Agent address                                                                Agent daytime phone                                                                         45
46                                                                                                –   –                                                                              46
47          CityXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 999-999-9999State                                                 ZIP code                                                       47
48                                                                                                                                                                                   48
49          Type of authorized agent:XXXXXXXXXXXXXXXXXXXXX                               XX                           XXXXX-XXXX                                                     49

50                                   X        Escrow agent         X    Attorney       X     Other: XXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                    50
51                                                                                                                                                                                   51
52          Part C—Exemption (transferor)                                                                                                                                            52
53          To be completed by transferors who have an exempt transfer (all others, skip this section and go on to Part D). By signing this form, I                                  53
54          (we) hereby affirm that I am (we are) the transferor(s) of the property described in Part A, and that as of the date of closing, I (we) have                             54
55          knowledge, or have received advice from a tax professional, that there is no tax likely to be due under Oregon Revised Statutes (ORS)                                    55
56          Chapters 118, 316, 317, or 318. Check the appropriate box and sign the form. Don’t complete parts D through F.                                                           56
57                                                                                                                                                                                   57
58          X    Transferor’s entire gain is exempt under IRC Section 121 for personal       X    Transferor is acting under judicial review.                                        58
59               residence sale.                                                                                                                                                     59
60          X    Consideration (total sales price) is $100,000 or less.                      X    Transfer is in lieu of foreclosure for no additional monetary consideration.       60
61                                                                                                                                                                                   61
62          X    Sale is under foreclosure, forfeiture, or writ of execution.                X    Transferor is a resident of Arizona, California, Indiana, or Virginia; and expects 62
63                                                                                                zero Oregon tax because of credit for taxes paid to their home state.              63
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70           2024 Form OR-18-WC                                                                                                                                                         70
71           Page 2 of 2, 150-101-284                Oregon Department of Revenue    19402401020000                                                                                     71
72           (Rev. 07-07-23, ver. 01)                                                                                                                                                   72
73           Part D—Calculation of gain (transferor)                                                                                                                                    73
74           To be completed by transferor if no exemption is checked in Part C. Enter the amounts you are using to determine your adjusted basis                                       74
75           of this property. Federal and Oregon are generally the same. If you have additional increases or decreases to basis, attach a separate                                     75
76           sheet with your calculations.                                                                                                                                              76
77             1. Purchase price of property ........................................................................................................... 1.        99,999,999,999.00.00 77
78             2. Capital improvements .................................................................................................................. 2.       99,999,999,999.00.00 78
79             3. Costs directly related to the purchase of the property ................................................................ 3.                       99,999,999,999.00.00 79
80             4. Add lines 1 through 3 ................................................................................................................... 4.     99,999,999,999.00.00 80
81             5. Allowable depreciation ................................................................................................................. 5.      99,999,999,999.00.00 81
82             6. Adjusted basis. Line 4 minus line 5 .............................................................................................. 6.            99,999,999,999.00.00 82
83             7. Selling costs directly related to conveyance not included above ................................................ 7.                              99,999,999,999.00.00 83
84             8. Line 6 plus line 7 .......................................................................................................................... 8. 99,999,999,999.00.00 84
85             9. Consideration. Amount of seller’s share of sales price .............................................................. 9.                         99,999,999,999.00.00 85
86            10. Gain on sale. Line 9 minus line 8 ............................................................................................... 10.            99,999,999,999.00.00 86
87            11. Excludable gain from nonrecognition section under federal law.                                                                                                        87
88               Enter IRC section ____________________XXXXXXXXXXXX.................................................................................. 11.          99,999,999,999.00.00 88
89            12. Taxable gain. Line 10 minus line 11. If zero or less, enter 0 ..................................................... 12.                          99,999,999,999.00.00 89
90                                                                                                                                                                                      90
91           Part E—Calculation of tax payment (authorized agent)                                                                                                                       91
92           Complete if there is no exemption selected in Part C.                                                                                                                      92
93            13. Multiply the consideration by 4% (see instructions) ...............................................................  •13.                        99,999,999,999.00.00 93
94            14. Enter the net proceeds “cash to seller” ..................................................................................  •14.                 99,999,999,999.00.00 94
95            15. Multiply the taxable gain by 8% (see instructions) .................................................................  •15.                       99,999,999,999.00.00 95
96            16. Tax payment. Enter the smallest from lines 13, 14, or 15 ......................................................  •16.                            99,999,999,999.00.00 96
97                                                                                                                                                                                      97
98           Part F—Payment information (authorized agent)                                                                                                                              98
99           Complete if there is a tax payment on line 16.                                                                                                                             99
100          •  Individuals: Claim as tax payments from real estate transactions on your Oregon Form OR-40-N or Form OR-40-P.                                                           100
101          •  C corporations: Claim as payments from real estate income on your Oregon Form OR-20 or Form OR-20-INC.                                                                  101
102                                                                                                                                                                                     102
103                                           Mo Day Year                                                                                                                               103
104           Date paid for 2024 tax year     99/99/9999/ /                          Payment amount from line 16   $                                               99,999,999,999.00.00 104
105                                                                                                                                                                                     105
106          Transferor(s) sign here. Under penalty of false swearing, I (we) declare that the information on this form is true, correct, and                                           106
107          complete. If the amount on line 16 is $0, no tax payment is being made. Corporate officers, fiduciaries, or other qualified persons                                        107
108          signing on behalf of the taxpayer(s): By signing, I also certify that I have the authority to execute this form.                                                           108
109          Transferor signature                                                                   Date                                                                                109
110          X                                                                                      99/99/9999/                               /                                         110
111          Spouse signature (if applicable)                                                       Date                                                                                111
112          X                                                                                      99/99/9999/                               /                                         112
113                                                                                                                                                                                     113
114          Authorized agent provides a copy of this form to the transferor and also keeps a copy for six years from the date signed.                                                  114
115                                                                                                                                                                                     115
116          Authorized agent: Mail original form within 30 days of closing, or within 20 days from disbursal if making a payment.                                                      116
117          Write “Form OR-18-WC” and the last four digits of the transferor’s SSN or FEIN on the check. Include the payment with                                                      117
118          Form OR-18-WC and send to:                                                                                                                                                 118
119                                                  Oregon Department of Revenue                                                                                                       119
120                                                  PO Box 14555                                                                                                                       120
121                                                  Salem OR 97309-0940                                                                                                                121
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