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Department of Revenue: Electronic Services

Instructions for E-filing Corporate Returns
What's new?

You must also e-file if you’re an affiliate corporation filing for Oregon and the consolidated return was required to be filed electronically.  When you e-file your Oregon return it must include the actual federal return filed, even if your corporation is not the primary filer of the federal return. Pro-forma federal returns are not accepted.
 
We start accepting 2012 corporate e-filed returns as of January 7, 2013. (We're also accepting electronic returns for tax years 2010 and 2011.)

Payments may be sent electronically with your e-filed original return.
IRS MeF Fed/State Program

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.

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 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 
  • Schedule ASC-CORP, Oregon Adjustments
  • 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. 
  • A=Accepted but an Alert is relayed with the acceptance. The filed tax return was accepted but the accompanying payment was not.
  • 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 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 now allow payments with the electronic return in addition to 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.

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.