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Instructions for e-filing corporate returns
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There are several required schedules this year. These schedules must be scanned and included as an attachment to your e-filed return. Your approved software provider will make this available to you.


We start accepting 2013 corporate e-filed returns as of January 6, 2014. (We're also accepting electronic returns for tax years 2011 and 2012.)

Payments may be sent electronically with your e-filed original return.



New! Manage your account electronically, make online payments, and more with Revenue Online.
> Learn about Revenue Online services for corporation tax accounts.
> Read Revenue Online frequently asked questions.



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IRS MeF Fed/State program
—Corporate e-file mandate for 2011 and forward

If your corporation is required to e-file your federal return, then your corporation is also required to e-file your Oregon return.
In addition, if the original return was required to be e-filed, then the amended return for that year is also required to be e-filed, as long as that tax year is accepted for e-file.

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're filing a Form 20-INS.

If you're 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, schedules and attachments
​Form ​XML ​Attachment
Form 20, Oregon Corporation Excise Tax Return ​X
Form 20-S, Oregon S Corporation Excise Tax Return ​X
Form 20-I, Oregon Corporation Income Tax Return ​X
Form 20-INS, Oregon Insurance Excise Tax Return ​X
Schedule AP, Apportionment of Income for Corporations and Partnerships ​X
Schedule AF, Affiliate Schedule ​X
Consolidation Worksheet ​X
Form 37, Underpayment of Oregon Corporation Estimated Tax ​X
Form 24, Oregon Like-Kind Exchanges/Involuntary Conversions X​
Qualified Research Activities Credit Form ​X
Worksheet FCG-20, Farm Liquidation Long-Term Capital Gain Tax Adjustment ​X
Federal Form 7004 ​X
Pages from the annual statement are required if a Form 20-INS is filed. See Appendix D of the handbook for pages of annual statement to include. ​X
The mixed group worksheet is required for Forms 20 and 20-I if line 28 of the Form 1120 is not sent. ​X
The dividend deduction worksheet is required for Forms 20 and 20-I if there is a dividend deduction amount on line 9 or 11 respectively. ​X
The nonunitary schedule and explanation is required for Forms 20 and 20-I if there is an income of nonunitary corporations amount on line 10 or 12 respectively. X​
The net loss capital loss deduction schedule is required for Forms 20 and 20-INS if there is an unapportioned net loss deduction amount on line 14 or 20 respectively. Line 14 on Form 20 may also report an unapportioned net capital loss deduction. ​X
The net non business inc or loss schedule is required if Schedule AP-2 reports a net nonbusiness income amount included in line 1 on line 2.
​X
The gains from prior years installment sales schedule is required if Schedule AP-2 reports a gains from prior year amount included in line 1 on line  3. ​X
The net non business Oregon income schedule is required if there is an amount in Schedule AP-2 non business income allocated entirely to Oregon in line 7. ​X
The gain from Oregon prior year installment sales schedule is required if there is an amount in Schedule AP-2, line 8. X​
The capital loss from other years schedule is required if there is an amount in schedule AP-2, line 10(b). ​X
 
Additional PDFs may be titled as appropriate and included in the submission as needed.

Other additions, subtractions, and credits do not display as a separate form even though there is a paper form. Instead, Form 20, 20-I, 20-INS and 20-S include those elements in their schema. For internal purposes, we will display these elements on Schedule ASC–CORP.



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 acknowledgements
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
For tax years 2012 and forward, returns are signed via a check box on the return. Checking the box means:

Under penalty of false swearing, you declare that the information in this return and any attachments is true, correct, and complete. You consent to my ERO, transmitter, and/or ISP sending thecorporation’s return, this declaration, and accompanying schedules and statements to the Oregon Department of Revenue. You also consent to the Oregon Department of Revenue sending your ERO, transmitter, and/or ISP an acknowledgment of receipt of transmission and an indication of whether or not the corporation’s return is accepted or, if rejected, the reason(s) for the rejection.

Additional worksheet requirements for Oregon filers who are included in a federal consolidated return:
  • A completed e-file only consolidated worksheet must be included in the submission if your federal return is consolidated.
  • A mixed group consolidated worksheet must be included if the federal return includes a life insurance affiliate and lines 1-29 of the federal consolidated 1120 are blank.
  • If your software provider is approved to e-file these consolidated returns, the worksheet will be included in your package.


Payments
We allow payment with the electronic return in addition to payments made by Revenue OnlineElectronic Funds Transfers, and check. Payments may also be mailed to us with an accompanying Form 20-V, following the same process as a paper return. Please don't mail a paper copy of your return with a paper check if you choose to pay by check.

New! Manage your account electronically, make online payments, and more with Revenue Online.
> Learn about Revenue Online features and services for corporation tax accounts.
> Read Revenue Online frequently asked questions.




Contact information
Beth Wiley
E-file hotline: (503) 945-8415
Email: electronic.filing@oregon.gov


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.

If the IRS supports a tax year for electronic filing, you may also e-file that tax year for Oregon. The IRS and Oregon accept the current tax year and two prior tax years for electronic filing for either an original or an amended return. Older years must be submitted in paper.

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.