Partnership minimum tax

A partnership owes the $150 minimum tax if:

  • The partnership was doing business in Oregon during the year.
    • "Doing business" means engagement in any profit-seeking activity in Oregon.
    • Includes having one or more of the following in Oregon:
      • A stock of goods.
      • An office.
      • A place of business other than an office where partnership activities are regularly conducted.
      • Employees or representatives providing services to customers.
      • An economic presence that uses Oregon's economy to produce income.
  • It is required to file Form OR-65.
    • This means any partnership that has income derived from or connected with sources in Oregon or any partnership with an Oregon-resident partner.
      • Partnerships, as well as other pass-through entities, with nonresident owners may have additional filing and payment requirements related to these nonresident owners. See instructions for Form OR-OC and Form OR-19 for more information.
  • Self-employment earnings from business or services within the TriMet or Lane Transit Districts are subject to these taxes.

Flow-through credits

Partners may qualify for tax credits on their individual income tax returns even if the costs were paid by the partnership. These credits flow through to the partners based on their ownership percentage.

  • Agriculture workforce housing.
  • Alternative fuel vehicle contributions—carryforward only.
  • Biomass production or collection—carryforward only.
  • Bovine manure.
  • Business energy—carryforward only.
  • Child care fund contribution.
  • Crop donation.
  • Electronic commerce zone investment.
  • Employer-provided dependent care assistance.
  • Employer scholarship.
  • Energy Conversation Project.
  • Fish screening devices.
  • Individual Development Accounts donation.
  • Oregon Cultural Trust donation.
  • Oregon Opportunity Grant fund contributions.
  • Oregon Production Investment fund.
  • Political contributions.
  • Pollution control facilities—carryforward only.
  • Renewable energy development contributions—carryforward only.
  • Renewable energy resource equipment manufacturing facility—carryforward only.
  • Reservation enterprise zone.
  • Residential energy—carryforward only.
  • Transportation projects—carryforward only.
  • University Venture Fund.

Due dates

  • Calendar year filers—returns and payments due March 15.
  • Fiscal year or short year filers—returns and payments due the 15th day of the third month after the end of the partnership's fiscal or short tax year.

If more than 10 owners, we prefer you provide Schedule OR-K-1s or other supplemental information on CD. The Oregon and federal partnership returns can't be submitted on CD.

If your CD is password protected, send the password separately by email to Include the partnership name, tax year, and federal employer identification number or Oregon business identification number on the CD and with the password.


Extensions must be filed by the due date of the return and are for the same length of time as federal extensions. A valid federal extension is a valid extension for Oregon.

If the partnership files an extension and needs to make a payment, mail the payment with voucher by the due date and check the box marked "Extension." The voucher is located in the Form OR-65 instructions​.

Voluntary Disclosure Program

The Voluntary Disclosure Program is designed to help resolve prior tax debt. If your business isn't in compliance with Oregon tax laws, we encourage you to voluntarily come forward to fulfill your filing and payment obligations. Read more about this program.

Send partnership returns and payments to

Oregon Department of Revenue
PO Box 14260
Salem OR 97309-5060

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