Read the latest corporation tax topics including federal tax reform and recent Oregon legislation.
Filing requirements and guidance
If you file a consolidated Oregon return and have more than one affiliate doing business in Oregon or with Oregon-source income, you must complete Schedule OR-AF and submit it with your return.
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Oregon corporation returns are due the 15th of the month following the due date of the corresponding federal return. For example, if calendar year federal corporation returns are due April 15, the Oregon calendar year return is due May 15. If a due date falls on a weekend or state holiday, the return is due the next business day. Corporation due dates aren't affected by Emancipation Day.
Corporation tax credits