Oregon Oregon Composite Return

Oregon Composite Return
2023 Form OR-OC, Oregon Composite Return, 150-101-154
Clear form

2023 Form OR-OC

Office use only

01372301010000

Oregon Department of Revenue

Page 1 of 2, 150-101-154
(Rev. 07-14-23, ver. 01)

Oregon Composite Return
Submit original form—do not submit photocopy.
Pass-through entity (PTE) name

Federal employer identification number (FEIN)

PTE address

PO Box

City

State

–

Initial

Contact first name

Contact last name

Contact phone

(
Type of PTE filing this
return (check box):

S corporation

Number of owners included
in this return that are:

Partnership

Individuals

C corporations

Tax year end date for majority of owners on composite return:
Extension filed.
Amended return.
CPAR report.

/

Extended due date:

LLC

/

Trust

Estates

/

)

–

LLP

LP

Trusts

/

/

If amending for an NOL, tax year the NOL was generated:
FPA issue date:

ZIP code

/

 

Audited partnership tax year end date:

/

/

Form OR-OC-TR submitted.

Individuals, trusts, and estates
Corporate income or excise tax
	 1.	 Composite tax [from Schedule OR‑OC‑1, line 5(a), or
.00
.00
		 Schedule OR‑OC‑2, line 6(a)]..........................................................1a.	1b.
	 2.	 CPAR tax [from Schedule OR-OC-3, line 5(a), or
.00
.00
		 Schedule OR-OC-4, line 6(a)]..........................................................2a.	2b.
.00
.00
	 3. 	Add lines 1 and 2.............................................................................3a.	3b.	
.00
	 4.	 PTE-E tax credit [from Schedule OR-OC-1, line 5(b)].....................4a.
.00
	 5.	 Oregon surplus credit [from Schedule OR-OC-1, line 5(c)]............5a.	
	 6.	 Estimated tax payments for 2023. Include all payments you
.00
.00
		 made before filing this return..........................................................6a.	6b.
.00
.00
	 7.	 Add lines 4, 5, and 6........................................................................ 7a.	7b.
	 8.	 Overpayment. Is line 3 less than line 7? If so, line 7
.00
.00
		 minus line 3......................................................................................8a.	8b.
.00
.00
	 9.	 Tax to pay. Is line 3 more than line 7? If so, line 3 minus line 7......9a.	9b.
.00
.00
	 10.	 Penalty and interest (see instructions)..........................................10a.	10b.
	 11.	 Interest on underpayment of estimated tax [from Schedule
.00
.00
		 OR‑OC‑1, line 5(e), or Schedule OR‑OC‑2, line 6(c)].................... 11a.	11b.
.00
.00
	 12.	 Add lines 9, 10, and 11.................................................................. 12a.	12b.
	 13.	 Amount you owe. Is line 12 more than line 8? If so, line 12
.00
.00
		 minus line 8....................................................................................13a.	13b.
.00
.00
	 14.	 Refund. Is line 8 more than line 12? If so, line 8 minus line 12..... 14a.	14b.

2023 Form OR-OC
Page 2 of 2, 150-101-154
(Rev. 07-14-23, ver. 01)

01372301020000

Oregon Department of Revenue

	Net amount you owe or net refund

.00
.00
.00
.00
.00
.00

	 15.	 Add lines 13a and 13b.........................................................................................................................................15.
	 16.	 Add lines 14a and 14b.........................................................................................................................................16.
	 17.	 Amount you owe. Is line 15 more than line 16? If so, line 15 minus line 16—stop here...... Amount you owe 17.
	 18.	 Is line 16 more than line 15? If so, line 16 minus line 15.....................................................................................18.
	 19.	 Fill in the part of line 18 that you want applied to your open estimated tax account........................................19.
	20.	 Net refund. Line 18 minus line 19................................................................................................... Net refund	20.

Under penalty of false swearing, I declare the information in this return and any attachments is true, correct, and complete.
Sign here. Keep a copy of this return for your tax records.
Date

Signature of general partner, LLC member, or officer

/

/

X

Title of general partner, LLC member, or officer
Print first name of general partner, LLC member, or officer

Initial

Print first name of paid preparer
Paid preparer address

Preparer license number

Date

Signature of paid preparer

X

Last name

/
Initial

/

Last name
City

Paid preparer phone

(

)

State

ZIP code

–

If you’re mailing a payment with your return, send it in the same envelope as your return. We accept checks, money orders, and cashier’s checks.
Don’t mail cash. Don’t use Form OR-OC-V if sending a payment with your return. Make your check or money order payable to “Oregon Department of
Revenue” and write the PTE’s FEIN and “2023 Oregon Form OR‑OC” on your payment.
Mail returns with no payment to: 	 Oregon Department of Revenue, PO Box 14700, Salem OR 97309-0930.
Mail returns with a payment to: 	

Oregon Department of Revenue, PO Box 14555, Salem OR 97309-0940.