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Oregon Oregon Partnership Return of Income
Extracted from PDF file 2023-oregon-form-65.pdf, last modified October 2017Oregon Partnership Return of Income
Clear This Page 2023 Form OR-65 Page 1 of 3, 150-101-065 (Rev. 06-30-23, ver. 01) Office use only Date received 00692301010000 Oregon Department of Revenue Oregon Partnership Income Return Submit original form—do not submit photocopy. Enter dates if fiscal or short year Beginning: Mo / Day / Year Ending: Mo / Day / Amended return Year Short-year return Type or print clearly and answer all the questions below. Partnership name Federal employer identification number (FEIN) – Doing business as (DBA) or assumed business name (ABN) Partnership mailing address Partnership phone City State First name of partner who has the partnership books Initial ZIP code ( - / Last name Partner mailing address ) Date activities started in Oregon / Partner contact phone City ( ) State - ZIP code Type of entity: Partnership Limited partnership Limited liability partnership Limited liability company Check all applicable boxes: (a) Final return (b) Initial return (c) Amended due to federal audit or adjustments (d) Name change (e) Accounting period change Mo Day Year / / (f) Extension filed–extension due date: (g) Form OR-24 (h) You have federal Form 8886, a REIT, or a RIC Yes 1. Doing business in Oregon. A. Did the partnership do business in Oregon during the year? ...........................................................................................................1A. 2. Requirement to file Oregon partnership return. A. Does the partnership have income or loss derived from sources in Oregon?......................................................................2A. B. Does the partnership have Oregon resident partners?.........................................................................................................2B. 3. Partnership minimum tax. A. Tax liability. Did you answer yes to question 1 and question 2A and/or 2B? If yes, enter $150; if no, enter 0 (see instructions)................................................................3A. B. Payments. Enter prepayments already made......................................................................3B. C. Tax due. If line 3A is more than line 3B, you have tax to pay. Line 3A minus line 3B..........3C. D. Refund. If line 3B is more than line 3A, you have a refund. Line 3B minus line 3A..............3D. $ $ $ $ .00 .00 .00 .00 4. Partner information. A. Did the partners’ profit/loss sharing percentages change during the year? ........................................................................4A. B. Were the Oregon modifications divided according to each partner’s profit sharing percentage?.......................................4B. Clear This Page 2023 Form OR-65 Page 2 of 3, 150-101-065 (Rev. 06-30-23, ver. 01) 00692301020000 Oregon Department of Revenue Yes 4. Partner information. (Continued) C. Does the partnership have corporate partners?................................................................................................................... 4C. D. Enter the number of federal Schedules K-1 issued to all partners:..................................Total 4D. ......................................................................................................................Oregon residents 4D. ............................................................................................................................ Nonresidents 4D. E. If there are nonresident partners, enter how many partners were included on a Form OR-OC to report this income:.............................................................................................. 4E. 5. Prior year returns and federal audits. A. Was a 2022 Oregon partnership return filed?....................................................................................................................... 5A. If not, why?:__________________________________________________________________________________________________ B. Was an amended federal return filed for a prior year?......................................................................................................... 5B. If yes, what tax year(s) were changed?___________________________________________________________________________ C. Did a federal audit or adjustment change a prior year or the current year tax return?.........................................................5C. If yes, what tax year(s) were changed?___________________________________________________________________________ D. Did the partnership make an opt-out election under Internal Revenue Code (IRC) Section 6221(b) for tax year 2023?.... 5D. If “No,” complete the following information (see instructions). Federal partnership representative contact information First name Initial Last name Contact phone ( Entity name ) – Contact phone ( ) – 6. Business inside and outside of Oregon. A. Did the partnership have business activity both inside and outside of Oregon during the year?........................................ 6A. If you answered yes, use the Oregon apportionment percentage from Schedule OR-AP to figure Oregon source income. Include the schedule with your return. 7. Other taxing authorities. A. Do partnership employees perform services in the TriMet Transit District?..........................................................................7A. B. Do any partners have self-employment income from the partnership in the TriMet Transit District?....................................7B. C. Do partnership employees perform services in the Lane Transit District?........................................................................... 7C. D. Do any partners have self-employment income from the partnership in the Lane Transit District?..................................... 7D. If you answered yes to 7B and/or 7D, Form OR-TM and/or Form OR-LTD must be filed by the individual partners or the partnership may elect to file on the partners’ behalf. Clear This Page 2023 Form OR-65 Page 3 of 3, 150-101-065 (Rev. 06-30-23, ver. 01) 00692301030000 Oregon Department of Revenue Schedule I—Oregon modifications to federal partnership income and credits passed through to partners. List the name, numeric code, and amount for each addition, subtraction, and credit (see instructions). Include schedules to explain and compute the modifications and credits. Note: A partner’s share of each modification or credit must be reported to the partner on their federal Schedule K-1, Schedule OR-K-1 or equivalent. Generally, a partner’s share of each modification or credit is figured using the partner’s profit/loss sharing percentage. Additions—Items not included in federal partnership income which are taxable to Oregon. 8. 9. 10. 11. 8a. 9a. 10a. 11a. Amount Code 8b. 9b. 10b. 11b. $ $ $ $ Amount Subtractions—Items included in federal partnership income that are not taxable to Oregon. Code 12. 13. 14. 15. 12a. 13a. 14a. 12b. 13b. 14b. 15a. 15b. $ $ $ $ Amount Credits—Oregon tax credits earned by the partnership that can be passed through to the partners. Code 16. 17. 18. 19. 16a. 17a. 18a. 19a. 16b. 17b. 18b. 19b. $ $ $ $ .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 Under penalty of false swearing, I declare the information in this return and any attachments is true, correct, and complete. Sign General partner or LLC member signature here ➨ X Date X Phone Date / / Paid preparer license number Paid preparer signature / / General partner or LLC member printed name Paid preparer printed name General partner or LLC member title Paid preparer address City ( ) – State ZIP code Make your payment • Online payments: You may make payments online at w ww.oregon.gov/dor. • Mailing your payment: We accept checks, money orders, and cashier’s checks made payable to the Oregon Department of Revenue. On the payment, write your daytime phone number, FEIN, and “2023 Oregon Form OR-65.” Send your payment in the same envelope as your return. Don’t mail cash. Don’t use Form OR-65-V if sending a payment with your return. You can mail the Form OR-65 and any required enclosures to: Oregon Department of Revenue PO Box 14555 Salem OR 97309-0940 Include a complete copy of the 2023 federal partnership return and required schedules as indicated in the instructions.
2023 Form OR-65, Oregon Partnership Return of Income, 150-101-065
More about the Oregon Form 65 Corporate Income Tax Tax Return TY 2023
We last updated the Oregon Partnership Return of Income in January 2024, so this is the latest version of Form 65, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 65 directly from TaxFormFinder. You can print other Oregon tax forms here.
Other Oregon Corporate Income Tax Forms:
TaxFormFinder has an additional 50 Oregon income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 20 Instructions | Form 20 Instructions |
| Schedule K-1 | Distributive Share of Income Schedule |
| OR-NRC | Oregon Natural Resource or Commercial Fishing Business Property Credit for Form OR706 |
| OR-MPC | Mobile Home Park Closure |
| 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 65 from the Department of Revenue in January 2024.
Form 65 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 65
We have a total of thirteen past-year versions of Form 65 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 65
2023 Form OR-65, Oregon Partnership Return of Income, 150-101-065
2022 Form 65
2022 Form OR-65, Oregon Partnership Return of Income, 150-101-065
2021 Form 65
2021 Form OR-65, Oregon Partnership Return of Income, 150-101-065
2020 Form 65
2019 Form OR-65, Oregon Partnership Return of Income, 150-101-065
2019 Form 65
2019 Form OR-65, Oregon Partnership Return of Income, 150-101-065
2018 Form 65
2017 Form OR-65, Oregon Partnership Return of Income, 150-101-065
2017 Form 65
2017 Form OR-65, Oregon Partnership Return of Income, 150-101-065
2016 Form 65
2016 Form OR-65, Oregon Partnership Return of Income and Voucher, 150-101-065, 150-101-066
2015 Form 65
2015 Form 65, Oregon Partnership Return of Income, 150-101-065
2014 Form 65
Form 65, Oregon Partnership Return of Income, Instructions, voucher, 150-101-065
2013 Form 65
Form 65, Oregon Partnership Return of Income, Instructions, voucher, 150-101-065
2012 Form 65
Form 65, Oregon Partnership Return of Income, Instructions, voucher, 150-101-065
2011 Form 65
2011 Form 65, Oregon Partnership Return of Income, Instructions, voucher, 150-101-065
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