 |
| What's new? |
|
Corporate e-file mandate for 2011
If your corporation is required to e-file your federal return, then your corporation is also required to e-file your Oregon return.
We start accepting 2011 corporate e-filed returns as of January 9, 2012. (We're also accepting electronic returns for tax years 2009 and 2010.)
|
| IRS MeF Fed/State Program |
|
Oregon corporate returns can be submitted electronically via the IRS as either a "linked submission" or an "unlinked submission." Both methods require that you include the electronic federal return unless you are filing a Form 20-INS.
If you are going to link a state submission to an IRS submission, the IRS requests that you send the IRS submission first. After IRS acceptance, send in the linked state submission to Oregon. This ensures that the state submission will be timely if the filer is near the due date.
The alternative is to simply send an unlinked submission to Oregon. Ask your software provider which method they support.
|
| Supported Forms and Schedules |
|
You can e-file the following Oregon forms and schedules:
- Form 20, Oregon Corporation Excise Tax Return
- Form 20-S, Oregon S Corporation Tax Return
- Form 20-I, Oregon Corporation Income Tax Return
- Form 20-INS, Oregon Insurance Excise Tax Return
- Schedule AP, Apportionment of Income For Corporations and Partnerships
- Schedule AF, Affiliate Schedule
- Form 37, Underpayment of Oregon Corporation Estimated Tax
- Form 24, Oregon Like-Kind Exchanges/Involuntary Conversions
- Qualified Research Activities Credit Form
- Consolidated worksheet (e-file form only; no print version available)
Please scan and attach other schedules to the electronic return as PDF attachments or check with your software provider to see which forms and credits they support electronically.
|
| Supporting Documentation |
|
Supporting documents are Oregon forms and schedules that must be filed but not listed in the "Supported Forms and Schedules" shown above, as well as supporting schedules and attachments you create and would have included in a paper return.
These supporting schedules can be combined in a spreadsheet or word processing document, then converted to a PDF, scanned, and attached to the electronic submission per your software provider's instructions. Multiple Oregon statements may be included, but should be differentiated by number; for example, Oregon Statement(s) 1, Oregon Statement(s) 2, etc.
This allows multiple statements in one PDF if the explanations are short, limiting multiple PDFs with a small amount of information. If the explanation is a full page or longer, it should be a separate PDF attachment. All non-supported Oregon schedules or worksheets should also be separate PDF attachments.
Be sure to include a PDF attachment of the federal extension filed with the IRS if the extension box is checked.
|
| Federal Return Data |
|
Oregon forms 20, 20-S, and 20-I must include the federal return as submitted to the IRS, including any attachments associated with that federal return.
|
| Return Acknowledgments |
|
We first send a receipt that we've received the return. This is followed by an acknowledgment of acceptance or rejection for each return received.
Allow at least two business days to receive our receipt and acknowledgment before contacting us.
The acknowledgment does not indicate if there are any adjustments to the return. Acceptance of the return does not imply that the return will pass all validity checks or post to the taxpayer’s account without delays.
|
| Acceptance Codes |
|
- A=Accepted as a filed tax return.
- R=Rejected as a filed tax return. Important: We reject tax returns that are incorrectly formatted or don't follow correct signature procedures.
|
| Signatures |
|
Generally, the federal personal identification number (PIN) is included with the Oregon return as provided by your software’s instructions. This is the same PIN the corporate officer used for the IRS.
However, you may choose to scan and attach the signed Oregon Corporation E-file Signature Form, if you don't wish to provide a PIN for the corporate officer. Your software provider will make the form available to you. Scan and attach the signed form as instructed by your software provider.
If you're filing a consolidated return, please read the additional signature requirements for consolidated returns.
|
| Consolidated Filers Only |
|
Additional Signature Requirements:
There are additional requirements for consolidated returns. A PIN is only accepted if the federal filer is the same as the corporation filing the Oregon return. If the parent is not the filer on the Oregon return, the officer of the corporation filing the Oregon return must sign, scan, and attach the Oregon Corporation E-file Signature Form.
Additional Worksheet Requirement:
A completed e-file only Consolidated Worksheet must be included in the submission. If your software provider is approved to e-file consolidated returns, the worksheet will be included in your package.
|
| Payments |
|
We take Electronic Funds Transfers as well as check payments. Payments may also be mailed to us with an accompanying Form 20-V, following the same process as a paper return.
|
| Contact Information |
|
Barbara Stoenner, Corporate Electronic Filing Coordinator
E-file hotline: 503-945-8415
E-mail: electronic.filing@state.or.us
|
| General e-file information |
|
We began accepting electronic corporation and S corporation tax returns with corresponding forms and schedules in January 2008, utilizing the IRS’s Modernized E-file platform (MeF). We accept calendar year, fiscal year, short year, and amended returns.
We accept corporate returns electronically from any IRS-approved Electronic Return Originator (ERO) using e-file software approved by the IRS and Oregon, as well as approved corporations who e-file directly with the IRS. We don't have a separate registration or approval process for EROs.
Use these instructions with IRS Publication 4163, Modernized E-file Information for Authorized IRS e-file Providers. We conform to all requirements, rules, and regulations governing tax preparers set forth by the IRS. Any information in IRS Publication 4163 is subject to change.
|
|
