Oregon Like-Kind Exchanges/Involuntary Conversions

Like-Kind Exchanges/Involuntary Conversions
Form OR-24, Oregon Like-Kind Exchanges/Involuntary Conversions, 150-101-734Clear form

Form OR-24

Office use only

18480001010000

Oregon Department of Revenue

Page 1 of 1, 150-101-734
(Rev. 08-18-23, ver. 01)

Date received

Oregon Like-Kind Exchanges/Involuntary Conversions
Submit original form—do not submit photocopy
Taxpayer first name

Initial Taxpayer last name

Social Security number (SSN)

Entity name (if not an individual)

For tax year

Taxpayer street address
City

Federal employer identification number (FEIN)

State ZIP code

Provide the following information on the like-kind exchange:
1. Address (if applicable) and description of the Oregon property given up.
Address

City

State ZIP code

Description

2. Address (if applicable) and description of the property received.
Address

City

State ZIP code

Description

3. Month, day, and year you actually transferred your Oregon property to the other party................................... 3.
4. Month, day, and year you actually received the property from the other party.................................................. 4.

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/

5. Realized gain (or loss) on Oregon property from federal Form 8824, line 19 or line 32...................5.
6. Recognized gain on Oregon property from federal Form 8824, line 23 or line 36..........................6.
7. Deferred gain (or loss) on Oregon property from federal Form 8824, line 24 or line 37.................. 7.

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Remember: The deferred gain (or loss) must be reported to Oregon upon the disposition of the replacement property.
—Include this form with your Oregon return each year until the disposition of the like-kind property, and the gain or loss is reported.—

Extracted from PDF file 2023-oregon-form-24.pdf, last modified November 2017

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More about the Oregon Form 24 Corporate Income Tax TY 2023

We last updated the Like-Kind Exchanges/Involuntary Conversions in February 2024, so this is the latest version of Form 24, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 24 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 24.

Form Code	Form Name
Form 243	Claim to Refund Due a Deceased Person

Download all OR tax forms 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 24 from the Department of Revenue in February 2024.

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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 24

We have a total of twelve past-year versions of Form 24 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form 24