IRS MeF federal and state program
We accept electronically filed calendar year, fiscal year, short year, and amended returns through the IRS modernized e-file platform (MeF) for the following business programs and returns: Corporation, Oregon Composite, Partnership, Transit Self-Employment, and Fiduciary.
You can e-file the current tax year and two prior tax years with both Oregon and the IRS. Other years must be submitted on paper or 2-D barcode.
We accept returns e-filed using approved e-file software from any IRS-approved electronic return originator or corporations who e-file directly with the IRS. View our list of approved software vendors.
If your corporation is required to e-file your federal return, then your corporation must also e-file your Oregon return. In addition, if e-filing was required for the original return, then any amended returns for that year must also be e-filed. However, if that year is not open for e-file, you must paper file or file with a 2-D barcode.
Oregon corporation 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 OR-20-INS,
Insurance Excise Tax Return.
Federal return data
Oregon forms OR-20, OR-20-S, and OR-20-INC must include the federal return as submitted to the IRS, including any attachments.
We send an acknowledgment of all returns received. Allow at least one business day to receive our acknowledgment before contacting us.
Returns are signed via a checkbox on the return. This serves the same purpose as physically signing your return.
You can make an electronic payment with your e-filed return through Revenue Online, an electronic funds transfer, or by check. You may also mail check payments to us with an appropriate voucher. Please don't mail a paper copy of your return if you e-filed but are paying by check.
Frequently asked questions
You should receive acknowledgement from your tax preparer, or the software company used to file your return.
All returns are processed through our computerized processing system, regardless of how the return is prepared, or whether it is mailed or e-filed. A return with a situation that’s outside our system’s processing abilities is processed manually, which takes more time.
You can pay online or download the appropriate voucher form for your return type and mail it with your payment. Your payment must be postmarked no later than the original due date of your return to avoid penalty and interest.
No, don't send a paper return. We accept the date of the IRS electronic postmark as the filing date for your e-filed Oregon return. Don’t send in a paper return or processing will likely be delayed.
If you don't receive an acknowledgement after three business days, contact your tax preparer or your software company. It’s their responsibility to pass this information on to you.
The substitute forms created by third-party software vendors might be slightly different than our printable forms. This won't affect the processing of your return. We have a list of third-party software vendors whose forms we've approved.
We recognize a software company as one or a mix of the following: (1) Electronic return originator: A licensed tax preparer who prepares returns for electronic transmission; (2) Software developer: A firm, organization, or individual who develops software for the purpose of computing, formatting, and transmitting returns according to IRS and Oregon specifications; and (3) Transmitter: A firm, organization, or individual who transmits electronic returns directly to us via the IRS.
You must already be accepted by the IRS to participate in the Oregon federal/state electronic filing program. Contact the IRS for more information. Software companies accepted by the IRS must complete an annual Letter of Intent to support Oregon returns for the upcoming tax season. If your company intends to develop tax-preparation software for Oregon, you may obtain important guidelines from the National Association of Computerized Tax Processors. Contact us to get copies of our developers’ handbook, draft forms, test scenarios, and other publications:
Mail: Department of Revenue
955 Center St NE
Salem OR 97301-2555