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Oregon corporate amended returns
Oregon doesn't have an amended return form for corporations. Use the same form type as 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. You may e-file or mail to:
Oregon Department of Revenue
PO Box 14777
Salem OR 97309-0960
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Log In to Revenue OnlinePay now with Revenue Online, or include payment with your amended return
Important:
  • Don't amend to carry a net operating loss back. Oregon allows corporations to carry net operating losses forward only.
  • If paying additional tax with your amended return, pay all tax and interest when you file, or within 30 days to avoid a late payment penalty.
Click here to learn more about Revenue Online services for corporate tax accounts.


Prior tax liability

When preparing your amended return, on the estimated tax payments line, enter the net excise 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 fig­ured 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 after receiving a billing notice from us to avoid being charged a 5 percent late payment penalty.

Do not make your amended return payment by Electronic Funds Transfer (EFT) or make an electronic payment when e-filing your amended return. We accept check or money order mailed separate from your e-filed amended return or included with your paper-filed amended return. Make sure to write “Amended Payment” on your check or money order and include a completed Form 20-V with the “Amended” box checked.

Important: If your check or money order is not clearly marked as “Amended payment,” our system will apply the pay­ment to your account before the return is processed causing an automatic refund which could result in additional penalty and interest.


Protective claims

An amended return may be filed as a protective claim to extend the statute of limitations for a refund request for a tax year while an issue is being litigated. Check the “Amended” box and write the words “Protective Claim for Refund” at the top. We’ll also accept a written letter in place of an amended return. Include the same information in the letter as is required on an amended return. We will hold your protective claim until you notify us the litigation has been completed.

Visit our corporate taxes webpage for more information.

Note: If a deficiency is assessed against any taxpayer as a result of the retroactive adoption of federal law changes, we will cancel any penalty or interest pertaining to these changes. 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.