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Partnership information

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 more 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 businesses or services within the TriMet or Lane transit districts are subject to these taxes.

Due Dates

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

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 partnership returns as well as: corporation, Oregon composite, transit self-employment, and fiduciary returns. View our list of approved software vendors.

If the partnership's federal return is required to be e-filed, the Oregon return must be e-filed as well. If e-filing was required for the original return, then any amended return for that year must also be e-filed unless e-filing is no longer available. You can e-file the current tax year and two prior tax years with both Oregon and the IRS. Amended returns for other years must be submitted on paper.

If the partnership has more than 10 owners, we prefer that you provide all copies of Schedule OR-K-1 or other supplemental information on CD or USB flash drive. The Oregon and federal partnerships returns can't be submitted in this format. Include the partnership name, tax year, and federal employer identification number (FEIN) or Oregon business identification number (BIN) on the CD or flash drive. Mail the CD or flash drive to the address shown below for partnership returns. If your CD or flash drive is password protected, send the password separately by email to


A valid federal extension is a valid extension for Oregon. If the partnership needs to make an extension payment, make the payment on or before the due date through Revenue Online or by mail with payment voucher Form OR-65-V. Mark the “Extension" box on the return.

Centralized Partnership Audit Regime (CPAR)

Some partnerships must follow rules under CPAR for tax years starting after January 2018. For more details on how to report items to Oregon for CPAR, visit the Centralized Partnership Audit Regime page.

Contact us

Phone: 503-378-4988 or 800-356-4222

TTY: We accept all relay calls.

Fax: 503-945-8738


Send partnership returns with or without payments to:

Oregon Department of Revenue
PO Box 14555
Salem OR 97309-09 40

Send partnership tax payment vouchers with payments to:

Oregon Department of Revenue
PO Box 14950
Salem OR 97309-0950