Businesses

Filing an amended return

Oregon doesn't have a specific amended return form for corporations. You’ll use the same form type you originally filed for the tax year you're amending and check the "amended" box. See the form instructions for additional information and requirements.

 File your amended return separately from your current year’s return. 


Important:
Don't amend to carry a net operating loss back. Oregon only allows corporations to carry net operating losses forward.


Prior tax liability


When preparing your amended return, on the estimated tax payments line, enter the net tax from the original return or as previously adjusted. Don't include penalty or interest payments.

Payment with your amended return


If paying additional tax with your amended return, you must include interest with your payment. Interest is calculated from the day after the due date of your original return up to the day we receive your full payment. 



Pay all tax and interest due when you file your amended return, or within 30 days of receiving a billing notice from us, to avoid a 5 percent late payment penalty.



Don’t make your amended return payment by electronic funds transfer (EFT). You can pay using Revenue Online, or by check or money order. Make sure to write “Amended Payment” on your check or money order and include a completed Form OR-20-V with the “Amended” box checked.



Note: If a deficiency is assessed against any taxpayer as a result of the retroactive adoption of federal law changes, we’ll cancel any resulting penalty or interest. If a taxpayer files an amended return showing a refund due based on the retroactive adoption of federal law changes, we won't pay interest on the refund. Protective claims

Protective claims

Don’t file an amended return as a protective claim. Use Oregon Form OR-PCR, Protective Claim for Refund, when your claim to a refund is contingent on a pending court decision or legislative action. Notify us within 90 days of the final determination by filing an amended return. Don’t file an amended return before the pending action is final.

Mail tax-due amended returns to

Oregon Department of Revenue

PO Box 14790
Salem OR 97309-0470

Mail refund or no tax-due amended returns to

Oregon Department of Revenue

PO Box 14777

Salem OR 97309-096

Contact us

Phone: (503) 378-4988

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