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FAQ image Corporations frequently asked questions
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  • Do I need to file a tax return if my corporation is inactive?

  • Does Oregon allow the filing of a composite return for nonresident shareholders of an "S" Corporation?

  • Does Oregon follow federal treatment of LLCs considered "disregarded entities"?

  • Does Oregon follow the federal entity classification regulations?

  • Does Oregon require corporate quarterly or estimated tax payments?

  • How do I assemble my return and where do I mail it?

  • How do I file a protective claim?

  • How do I file an “Oregon only” extension for my Oregon return?

  • How do we amend our corporate return? What form do we use?

  • How long after an IRS audit may Oregon issue a bill to me?

  • How many years can we carry back or carry forward a net operating loss (NOL)?

  • If I have an estimated tax account for the current year, and I amend a return or the department makes an adjustment that creates a tax liability, may I use funds in my estimated tax account to pay my liability?

  • If we file as an "S" Corporation with the IRS, how do we file with Oregon?

  • Is a Political organization required to file a tax return or pay tax?

  • Is Oregon corporation minimum tax a required addition on Forms 20 and 20-S?

  • We are a corporate member of a Limited Liability Company (LLC). How do we file for Oregon?

  • We are a limited liability company (LLC). How do we file for Oregon?

  • We are starting a nonprofit organization; what do we file with you?

  • What does "doing business" mean?

  • What is the difference between a corporate excise tax return and a corporate income tax return?

  • What is the difference between an S corporation and a C corporation?

  • What is the due date of the Oregon return when I have a federal extension?

  • What is the statute of limitations for filing an amended return?

  • What is the tax rate and minimum tax for C corporations?

  • What is the tax rate and minimum tax for S corporations?

  • What penalties and interest may apply to my corporate return?

  • When are corporate estimated tax payments due?

  • When is our corporate tax return due?

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