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Oregon Oregon Insurance Excise Tax Return
Extracted from PDF file 2023-oregon-form-20-ins.pdf, last modified July 2023Oregon Insurance Excise Tax Return
Clear form 2023 Form OR-20-INS Oregon Department of Revenue Oregon Insurance Excise Tax Return Page 1 of 7 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. Short year beginning (MM/DD/YYYY) / Short year ending (MM/DD/YYYY) / / / See instructions for checkboxes. New name New address Extension Amended Alternative apportionment request included Form OR-37 Corporation legal name Federal employer identification number (FEIN) Doing business as (DBA) or assumed business name (ABN) Attn: or c/o, first name Initial Attn: or c/o, last name Corporation current address State City ZIP code Contact first name Initial Contact last name Contact phone Email Only complete questions A through C if this is your first return, or the answer changed during this tax year. A. Incorporated in (state) Incorporated on (date) (MM/DD/YYYY) / B. State of commercial domicile / C. Date business activity began in Oregon (MM/DD/YYYY) / D. NAICS code / Continued on next page 150-102-129 (Rev. 07-18-23, ver. 01) 02932301010000 2023 Form OR-20-INS Page 2 of 7 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. (1) Consolidated federal return E. Oregon Department of Revenue (2) Consolidated Oregon return (3) Corporations included in consolidated federal return, but not in Oregon return F. Parent corporation name, if applicable Parent corporation FEIN, if applicable G. Number of Oregon corporations H. List the tax years for which federal waivers of the statute of limitations are in effect and dates on which waivers expire I. List the tax years for which your federal taxable income was changed by an IRS audit or by an amended federal return filed during this tax year J. If first return, indicate: New business Successor to previous business Withdrawn Dissolved Previous business name FEIN K. If final return, indicate: Merged or reorganized Merged or reorganized corporation name FEIN L. Fill in the amount of your total Oregon sales..................................................L. , , 0 0 , Continued on next page 150-102-129 (Rev. 07-18-23, ver. 01) 02932301020000 2023 Form OR-20-INS Page 3 of 7 Oregon Department of Revenue • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. Income—Net income from the annual statement to the insurance commissioner: 1. Life, accident, and health companies (from page 4, line 35 of the annual statement).....................................................................................1. 2. Less: Income, expenses, and other items attributable to separate accounts (from ‘Summary of Operations,’ page 4, lines 5 & 8.1 of the annual statement for life companies)........................................................2. , , , 0 0 , , , 0 0 3. Subtotal (line 1 minus line 2).....................................................................3. , , , 0 0 4. Fire, property, and casualty companies (from page 4, line 20 of the annual statement).....................................................................................4. , , , 0 0 5. Less: Underwriting profit derived from wet marine and transportation insurance...........................................................................5. , , , 0 0 6. Subtotal (line 4 minus line 5).....................................................................6. , , , 0 0 , , , 0 0 , , , 0 0 9. Income after additions (line 7 plus line 8).................................................9. , , , 0 0 10. Total subtractions from Schedule OR-ASC-CORP, Section B (see instructions).....................................................................................10. 11. Income before net loss deduction (line 9 minus line 10). If income is derived from sources both in Oregon and other states, carry amount on line 11 to Schedule OR-AP, part 2, line 1. Complete both parts of Schedule OR-AP............................................................11. , , , 0 0 , , , 0 0 , , , 0 0 , 0 0 7. Total (line 3 plus line 6)..............................................................................7. 8. Total additions from Schedule OR-ASC-CORP, Section A (see instructions).......................................................................................8. 12. Net loss deduction (include schedule, enter as a positive number).......12. 13. Enter the apportionment percentage from Schedule OR-AP, part 1, line 23. Enter 100.0000 if you don’t apportion income. You must include Schedule OR-AP to apportion income.................13. 14. Oregon taxable income (line 11 minus line 12, or amount Schedule OR-AP, part 2, line 12).............................................................................14. % , , Continued on next page 150-102-129 (Rev. 07-18-23, ver. 01) 02932301030000 2023 Form OR-20-INS Page 4 of 7 Oregon Department of Revenue • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. Tax 15. Calculated excise tax (see instructions)..................................................15. , , , 0 0 16. Minimum tax (based on Oregon sales, see instructions)........................16. , , , 0 0 17. Tax (greater of line 15 or line 16).............................................................17. , , , 0 0 18. Tax adjustment for installment sales interest (include schedule)............18. , , , 0 0 19. Tax before credits (line 17 plus line 18)...................................................19. , , , 0 0 20. Total standard credits from Schedule OR-ASC-CORP, Section C.........20. , , , 0 0 21. Tax after standard credits (line 19 minus line 20, not less than minimum tax)..........................................................................................21. , , , 0 0 22. Total carryforward credits from Schedule OR-ASC-CORP, Section D................................................................................................22. , , , 0 0 23. OLHIGA (Oregon Life and Health Insurance Guaranty Association).......23. , , , 0 0 24. Total carryforward credits/offsets (add lines 22 through 23)...................24. , , , 0 0 25. Net excise tax (line 21 minus line 24, not below minimum tax; see instructions)......................................................................................25. 26. Estimated tax payments, other prepayments, and refundable credits from Schedule ES, line 8. Include payments made with your extension........................................................................................26. , , , 0 0 , , , 0 0 27. Withholding payments made on your behalf from pass-through entity or real estate income (include schedule).......................................27. , , , 0 0 28. Tax due. Is line 25 more than line 26 plus line 27? If so, line 25 minus lines 26 and 27..............................................................Tax due 28. , , , 0 0 29. Overpayment. Is line 25 less than line 26 plus line 27? If so, line 26 plus line 27, minus line 25......................... Overpayment 29. , , , 0 0 Credits Excise tax Continued on next page 150-102-129 (Rev. 07-18-23, ver. 01) 02932301040000 2023 Form OR-20-INS Page 5 of 7 Oregon Department of Revenue • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 30. Penalty due with this return....................................................................30. , , , 0 0 31. Interest due with this return....................................................................31. , , , 0 0 32. Interest on underpayment of estimated tax (include Form OR-37)........32. , , , 0 0 33. Total penalty and interest (add lines 30 through 32)................................33. , , , 0 0 34. Total due (line 28 plus line 33).............................................. Total due 34. , , , 0 0 35. Refund available (line 29 minus line 33)...................................Refund 35. , , , 0 0 36. Amount of refund to be credited to your open estimated tax account....36. , , , 0 0 37. Net refund (line 35 minus line 36)...................................... Net refund 37. , , , 0 0 Schedule ES—Estimated tax payments, other prepayments, and refundable credits 1. Quarter 1 Payer name Date paid Payer FEIN / / 1. Amount paid.............................................................................................1. , , , 0 0 , , , 0 0 2. Quarter 2 Payer name Payer FEIN Date paid / / 2. Amount paid.............................................................................................2. Continued on next page 150-102-129 (Rev. 07-18-23, ver. 01) 02932301050000 2023 Form OR-20-INS Page 6 of 7 Oregon Department of Revenue • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 3. Quarter 3 Payer name Payer FEIN Date paid / / , , , 0 0 4. Amount paid.............................................................................................4. , , , 0 0 5. Overpayment of another year’s tax applied as a credit against this year’s tax...................................................................................................5. , , , 0 0 6. Payments made with extension or other prepayments for this tax year....6. , , , 0 0 7. Refundable credits from Schedule OR-ASC-CORP, Section E................7. , , , 0 0 8. Total prepayments and refundable credits (carry to line 26 above)..........8. , , , 0 0 3. Amount paid.............................................................................................3. 4. Quarter 4 Payer name Payer FEIN Date paid / / Date paid (MM/DD/YYYY) / / Continued on next page 150-102-129 (Rev. 07-18-23, ver. 01) 02932301060000 2023 Form OR-20-INS Page 7 of 7 Oregon Department of Revenue • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. Under penalty of false swearing, I declare that the information in this return and any enclosures are true, correct, and complete. Officer signature X Date (MM/DD/YYYY) / / Officer first name Initial Officer last name Officer title Check the box to authorize the following individual(s) to receive and provide confidential tax information relating to this return. Preparer signature other than taxpayer X Date (MM/DD/YYYY) / Preparer license number Phone / Preparer first name Initial Preparer last name Preparer address City State ZIP code Mail refund returns and no tax due returns to: Refund, PO Box 14777, Salem OR 97309-0960 Mail tax-to-pay returns with payment to: Oregon Department of Revenue, PO Box 14790, Salem OR 97309-0470 Do not include a payment voucher with your return. Include Oregon schedules and file with the Oregon Department of Revenue. 150-102-129 (Rev. 07-18-23, ver. 01) 02932301070000
2023 Form OR-20-INS, Oregon Insurance Excise Tax Return, 150-102-129
More about the Oregon Form 20-INS Corporate Income Tax TY 2023
We last updated the Oregon Insurance Excise Tax Return in January 2024, so this is the latest version of Form 20-INS, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 20-INS directly from TaxFormFinder. You can print other Oregon tax forms here.
Related Oregon Corporate Income Tax Forms:
TaxFormFinder has an additional 50 Oregon income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Oregon Form 20-INS.
| Form Code | Form Name |
|---|---|
| Form 20 Instructions | Form 20 Instructions |
| Form 20-INS Instructions | Form 20-INS Instructions |
View all 51 Oregon Income Tax Forms
Form Sources:
Oregon usually releases forms for the current tax year between January and April. We last updated Oregon Form 20-INS from the Department of Revenue in January 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Oregon Form 20-INS
We have a total of twelve past-year versions of Form 20-INS in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 20-INS
2023 Form OR-20-INS, Oregon Insurance Excise Tax Return, 150-102-129
2022 Form 20-INS
2022 Form OR-20-INS, Oregon Insurance Excise Tax Return, 150-102-129
2021 Form 20-INS
2021 Form OR-20-INS, Oregon Insurance Excise Tax Return, 150-102-129
2020 Form 20-INS
2020 Form OR-20-INS, Oregon Insurance Excise Tax Return, 150-102-129
2019 Form 20-INS
2019 Form OR-20-INS, Oregon Insurance Excise Tax Return, 150-102-129
2018 Form 20-INS
2018 Form OR-20-INS, Oregon Insurance Excise Tax Return, 150-102-129
2017 Form 20-INS
2017, Form OR-20-INS, Oregon Insurance Excise Tax Return, 150-102-129
2016 Form 20-INS
2016, Form OR-20, Oregon Corporation Excise Tax Return, 150-102-020
2015 Form 20-INS
2015, Form 20-INS, Oregon Insurance Excise Tax Return, 150-102-129
2014 Form 20-INS
2014 Form 20-INS, Oregon Insurance Excise Tax Return, 150-102-129
2012 Form 20-INS
2011 Form 20-INS, Oregon Insurance Excise Tax Return, 150-102-129
2011 Form 20-INS
2011 Form 20-INS, Oregon Insurance Excise Tax Return, 150-102-129
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