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​​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.

Centralized Partnership Audit Regime (C​PAR)

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​.​

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
  • Biomass production or collection—carryforward only
  • Bovine manure
  • Child care fund contribution
  • Crop donation
  • Electronic commerce zone investment — carryforward only
  • Employer scholarship
  • Energy conservation 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
  • Reservation enterprise zone
  • Residential energy—carryforward only
  • Transportation projects—carryforward only
  • University Venture Development Fund
  • Oregon Short Line Railroad Rehabilitation​

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 or a USB flash drive. The Oregon and federal partnership returns can't be submitted on CD.

If your CD or flash drive is password protected, send the password separately by email to files.partnership@dor.​ Include the partnership name, tax year, and federal employer identification number or Oregon business identification number on the CD or flash drive along 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 Form OR-65-V​ by the due date and check the box marked "Extension." 

​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.​

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. View our list of approved software vendors.

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.

We accept returns e-filed using approved e-file software from any IRS-approved electronic return originator (ERO) or partnerships who e-file directly with the IRS.

If your partnership is required to e-file your federal return, then your partnership is also required to 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 should paper file.

You can electronically file or mail the Form OR-65 and any required enclosures to: Oregon Department of Revenue PO Box 14555 Salem OR 97309-0940

If you are filing electronically and your software doesn't support attachments, mail the attachments to the address above labeled “Attn: ADP." Be sure to provide the partnership name and FEIN for reference. Wait three days after electronically filing the Form OR-65 before faxing the required attachments.​

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

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