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Oregon Oregon Corporation Excise Tax Return
Extracted from PDF file 2023-oregon-form-20.pdf, last modified July 2023Oregon Corporation Excise Tax Return
Clear form 2023 Form OR-20 Oregon Department of Revenue Oregon Corporation 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. Fiscal year beginning (MM/DD/YYYY) / Fiscal year ending (MM/DD/YYYY) / / / See instructions for checkboxes (check all that apply) New name New address OR-FCG-20 Extension Form OR-37 REIT/RIC Amended Form OR-24 IC-DISC Ag co-op Federal Form 8886 GILTI included on federal form Accounting period change Alternative apportionment request included 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 Continued on next page 150-102-020 (Rev. 07-18-23, ver. 01) 02582301010000 2023 Form OR-20 Page 2 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. 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 D. NAICS code C. Date business activity began in Oregon (MM/DD/YYYY) / (1) Consolidated federal return E. / / (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federal return filed during this tax year J. If first return, indicate: New business Successor to previous business Withdrawn Dissolved Previous business name FEIN K. If final return, indicate: Merged or reorganized Merged or reorganized corporation name FEIN L. Utility or telecommunications companies (see instructions) M. N. Fill in the amount of your total Oregon sales................................................ N. 150-102-020 (Rev. 07-18-23, ver. 01) PL86-272 protected affiliate(s), attach schedule (see instructions) , , , 0 0 Continued on next page 02582301020000 2023 Form OR-20 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. 1. Taxable income from U.S. corporation income tax return (see instructions)..............................................................................................1. , , , 0 0 2. Total additions from Schedule OR-ASC-CORP, Section A (see instructions)..............................................................................................2. , , , 0 0 3. Income after additions (line 1 plus line 2).................................................3. , , , 0 0 4. Total subtractions from Schedule OR-ASC-CORP, Section B (see instructions)..............................................................................................4. 5. Income before net loss deduction (line 3 minus line 4). If income is derived from sources both in Oregon and other states, carry amount from line 5 to Schedule OR-AP, part 2, line 1.........................5. , , , 0 0 , , , 0 0 6. Net loss deduction if not apportioned (include schedule, enter as a positive number).......................................................................................6. , , , 0 0 7. Net capital loss deduction if not apportioned (include schedule, enter as a positive number)......................................................................7. 8. 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....................................8. , , , 0 0 9. Oregon taxable income (line 5 minus lines 6 and 7, or Schedule OR-AP, part 2, line 12)...............................................................9. , , , 0 0 10. Calculated excise tax (see instructions)..................................................10. , , , 0 0 11. Schedule OR-FCG-20 adjustment (include schedule)............................11. , , , 0 0 12. Total calculated excise tax (line 10 minus line 11)..................................12. , , , 0 0 13. Minimum tax (see instructions)...............................................................13. , , , 0 0 14. Tax (greater of line 12 or line 13).............................................................14. , , , 0 0 15. Tax adjustments (see instructions, include schedule).............................15. , , , 0 0 16. Tax before credits (line 14 plus line 15)...................................................16. , , , 0 0 Tax % Continued on next page 150-102-020 (Rev. 07-18-23, ver. 01) 02582301030000 2023 Form OR-20 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. Credits 17. Total standard credits from Schedule OR-ASC-CORP, Section C.........17. , , , 0 0 18. Tax after standard credits (line 16 minus line 17, not less than minimum tax)..........................................................................................18. , , , 0 0 19. Total carryforward credits from Schedule OR-ASC-CORP, Section D.....19. , , , 0 0 20. Excise tax after standard and carryforward credits (line 18 minus line 19, not below minimum tax; see instructions)..................................20. , , , 0 0 21. LIFO benefit recapture subtraction (see instructions).............................21. , , , 0 0 , , , 0 0 , , , 0 0 24. Withholding payments made on your behalf from pass-through entity or real estate income (include schedule)................................................24. , , , 0 0 25. Tax due. Is line 22 more than line 23 plus line 24? If so, line 22 minus lines 23 and 24.................................................. Tax due 25. , , , 0 0 26. Overpayment. Is line 22 less than line 23 plus line 24? If so, line 23 plus line 24, minus line 22......................... Overpayment 26. , , , 0 0 27. Penalty due with this return....................................................................27. , , , 0 0 28. Interest due with this return....................................................................28. , , , 0 0 29. Interest on underpayment of estimated tax (include Form OR-37)........29. , , , 0 0 30. Total penalty and interest (add lines 27 through 29)...............................30. , , , 0 0 Excise tax 22. Net excise tax (line 20 minus line 21)......................................................22. 23. Estimated tax payments, other prepayments, and refundable credits from Schedule ES line 8. Include payments made with extension.................................................................................................23. Continued on next page 150-102-020 (Rev. 07-18-23, ver. 01) 02582301040000 2023 Form OR-20 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. 31. Total due (line 25 plus line 30)............................................... Total due 31. , , , 0 0 32. Refund available (line 26 minus line 30)...................................Refund 32. , , , 0 0 33. Amount of refund to be credited to your open estimated tax account....33. , , , 0 0 34. Net refund (line 32 minus line 33)........................................ Net refund 34. , , , 0 0 Schedule ES—Estimated tax payments, other prepayments, and refundable credits 1. Quarter 1 Payer name Payer FEIN Date paid / / 1. Amount paid.............................................................................................1. , , , 0 0 , , , 0 0 , , , 0 0 2. Quarter 2 Payer name Payer FEIN Date paid / / 2. Amount paid.............................................................................................2. 3. Quarter 3 Payer name Payer FEIN Date paid / / 3. Amount paid.............................................................................................3. Continued on next page 150-102-020 (Rev. 07-18-23, ver. 01) 02582301050000 2023 Form OR-20 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. 4. Quarter 4 Payer name Payer FEIN Date paid / / , , , 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. Total refundable credits from Schedule OR-ASC-CORP, Section E.........7. , , , 0 0 8. Total prepayments and refundable credits (carry to line 23 on page 4)....8. , , , 0 0 4. Amount paid.............................................................................................4. Schedule ES Date paid (MM/DD/YYYY) / / Continued on next page 150-102-020 (Rev. 07-18-23, ver. 01) 02582301060000 2023 Form OR-20 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 a complete copy of your federal Form 1120 and schedules. 150-102-020 (Rev. 07-18-23, ver. 01) 02582301070000
2023 Form OR-20, Oregon Corporation Excise Tax Return, 150-102-020
More about the Oregon Form 20 Corporate Income Tax Tax Return TY 2023
We last updated the Oregon Corporation Excise Tax Return in January 2024, so this is the latest version of Form 20, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 20 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.
| Form Code | Form Name |
|---|---|
| Form 20 Instructions | Form 20 Instructions |
| Form 20-INS Instructions | Form 20-INS Instructions |
| Form 20-V | Oregon Corporation Tax Payment Voucher |
| Form 20-S | Oregon S Corporation Tax Return |
| Form 20-I | Oregon Corporation Income Tax Return |
| Form 20-INC Instructions | Form 20-INC Instructions |
| Form 20-S Instructions | Form 20-S Instructions |
| Form 20-INS | Oregon Insurance Excise Tax Return |
| Schedule FCG-20 | Farm Liquidation Long-Term Capital Gain Tax Rate |
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 from the Department of Revenue in January 2024.
Form 20 is an Oregon Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
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
We have a total of twelve past-year versions of Form 20 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 20
2023 Form OR-20, Oregon Corporation Excise Tax Return, 150-102-020
2022 Form 20
2022 Form OR-20, Oregon Corporation Excise Tax Return, 150-102-020
2021 Form 20
2021 Form OR-20, Oregon Corporation Excise Tax Return, 150-102-020
2020 Form 20
2020 Form OR-20, Oregon Corporation Excise Tax Return, 150-102-020
2019 Form 20
2019 Form OR-20, Oregon Corporation Excise Tax Return, 150-102-020
2018 Form 20
2018 Form OR-20, Oregon Corporation Excise Tax Return, 150-102-020
2017 Form 20
2017, Form OR-20, Oregon Corporation Excise Tax Return, 150-102-020
2016 Form 20
2016, Form OR-20, Oregon Corporation Excise Tax Return, 150-102-020
2015 Form 20
2015, Form 20, Oregon Corporation Excise Tax Return, 150-102-020
2014 Form 20
2014 Form 20, Oregon Corporation Excise Tax Return, 150-102-020
2012 Form 20
Form 20, Oregon Corporation Excise Tax Return, 150-102-020
2011 Form 20
2011 Form 20, Oregon Corporation Excise Tax Return, 150-102-020
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