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5                                                                                                                                   Oregon Department of Revenue             5
                        2022 Form OR-QUP-CAT
6                       Underpayment of Oregon Corporate Activity Estimated Tax                                                                                              6
7                                                                                                                                                                            7
8                       Page 1 of 5    • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples.           8
9           Legal name of designated Corporate Activity Tax (CAT) entity as shown on your Oregon return (sole proprietor—complete the next line)                             9
10                                                                                                                                                                           10
11                                                                                                                                                                           11
            XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
12          First name (if sole proprietorship)                     Initial Last name                                                                                        12
13                                                                                                                                                                           13
14                                                                                                                                                                           14
            XXXXXXXXXXXXXXXX                                        X       XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
15          Federal employer identification number (FEIN) Social Security number (SSN)                                                                                       15
16                                                                                                                                                                           16
17                                                                                                                                                                           17
            99-9999999                                    999-99-9999
18                                                                                                                                                                           18
19                                                                                                                                                                           19
20                                                                                                                                                                           20
21            1.  Current year corporate activity tax due (from Form OR-CAT line 16) ......1.                                     , , 99,999,999,999.00,           0 0       21
22                                                                                                                                                                           22
23                                                                                                                                                                           23
24            2.  Prior year corporate activity tax ...............................................................2.             , , 99,999,999,999.00,           0 0       24
25                                                                                                                                                                           25
26            Enter the exception number claimed for each quarter: (such as 1, 2, 3, 4 or 5)                                                                                 26
27                 Quarter 1        Quarter 2             Quarter 3         Quarter 4                                                                                        27
28                                                                                                                                                                           28
29            3a.   9          3b.     9            3c.   9         3d.     9                                                                                                29
30                                                                                                                                                                           30
31          Part 1—Figuring the underpayment                                                                                                                                 31
32                                                                                                                                                                           32
33            4a.  Quarter 1: Required installments.  Enter the amount from 10, 12a,                                                                                         33
34                 or 13a (see instructions) .................................................................................4a. , , 99,999,999,999.00,           0 0       34
35                                                                                                                                                                           35
36            4b.  Quarter 2: Required installments.  Enter the amount from 10, 12b,                                                                                         36
37                 or 13b (see instructions) ..........................................................................4b.        , , 99,999,999,999.00,           0 0       37
38                                                                                                                                                                           38
39            4c.  Quarter 3: Required installments.  Enter the amount from 10, 12c,                                                                                         39
40                 or 13c (see instructions) ..........................................................................4c.        , , 99,999,999,999.00,           0 0       40
41                                                                                                                                                                           41
42            4d.  Quarter 4: Required installments.  Enter the amount from 10, 12d,                                                                                         42
43                 or 13d (see instructions) ..........................................................................4d.        , , 99,999,999,999.00,           0 0       43
44                                                                                                                                                                           44
45                                                                                                                                                                           45
46            5a.  Quarter 1: Estimated tax paid or credited..............................................5a.                     , , 99,999,999,999.00,           0 0       46
47                                                                                                                                                                           47
48                                                                                                                                                                           48
49            5b.  Quarter 2: Estimated tax paid or credited..............................................5b.                     , , 99,999,999,999.00,           0 0       49
50                                                                                                                                                                           50
51                                                                                                                                                                           51
52            5c.  Quarter 3: Estimated tax paid or credited..............................................5c.                     , , 99,999,999,999.00,           0 0       52
53                                                                                                                                                                           53
54                                                                                                                                                                           54
55            5d.  Quarter 4: Estimated tax paid or credited..............................................5d.                     , , 99,999,999,999.00,           0 0       55
56                                                                                                                                                                           56
57                                                                                                                                                                           57
58                                                                                                                                                                           58
59                                                                                                                                                                           59
60                                                                                                                                                                           60
61                                                                                                                                                                           61
62                                                                                                                                                                           62
                        150-106-009
63                      (Rev. 06-10-22, ver. 01)                                                                                    20842201010000                           63
64                                                                                                                                                                           64
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69                                                                                                                                                                       69
70                                                                                                                                                                       70
71                       2022 Form OR-QUP-CAT                                                                                   Oregon Department of Revenue             71
72                                                                                                                                                                       72
73                                                                                                                                                                       73
74                       Page 2 of 5     • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples.     74
75                                                                                                                                                                       75
76                                                                                                                                                                       76
77             6b.  Quarter 2: Overpayment from line 8a.....................................................6b.               , , 99,999,999,999.00,                 0 0 77
78                                                                                                                                                                       78
79                                                                                                                                                                       79
80             6c.  Quarter 3: Overpayment from line 8b ....................................................6c.               , , 99,999,999,999.00,                 0 0 80
81                                                                                                                                                                       81
82                                                                                                                                                                       82
83             6d.  Quarter 4: Overpayment from line 8c.....................................................6d.               , , 99,999,999,999.00,                 0 0 83
84                                                                                                                                                                       84
85                                                                                                                                                                       85
86             7a.  Quarter 1: Total tax paid. Enter amount from 5a....................................7a.                    , , 99,999,999,999.00,                 0 0 86
87                                                                                                                                                                       87
88                                                                                                                                                                       88
89             7b.  Quarter 2: Total tax paid. Add lines 5b and 6b ......................................7b.                  , , 99,999,999,999.00,                 0 0 89
90                                                                                                                                                                       90
91                                                                                                                                                                       91
92             7c.  Quarter 3: Total tax paid. Add lines 5c and 6c .......................................7c.                 , , 99,999,999,999.00,                 0 0 92
93                                                                                                                                                                       93
94                                                                                                                                                                       94
95             7d.  Quarter 4: Total tax paid. Add lines 5d and 6d ......................................7d.                  , , 99,999,999,999.00,                 0 0 95
96                                                                                                                                                                       96
97             8a.  Quarter 1: Overpayment. If line 4a is less than line 7a, subtract                                                                                    97
98               line 4a from line 7a .................................................................................8a.    , , 99,999,999,999.00,                 0 0 98
99                                                                                                                                                                       99
100            8b.  Quarter 2: Overpayment. If line 4b is less than line 7b, subtract                                                                                    100
101                 line 4b from line 7b ................................................................................8b.  , , 99,999,999,999.00,                 0 0 101
102                                                                                                                                                                      102
103            8c.  Quarter 3: Overpayment. If line 4c is less than line 7c, subtract                                                                                    103
104                 line 4c from line 7c .................................................................................8c. , , 99,999,999,999.00,                 0 0 104
105                                                                                                                                                                      105
106            8d.  Quarter 4: Overpayment. If line 4d is less than line 7d, subtract                                                                                    106
107                 line 4d from line 7d ................................................................................8d.  , , 99,999,999,999.00,                 0 0 107
108                                                                                                                                                                      108
109            9a.  Quarter 1: Underpayment.  If line 7a is less than or equal to line 4a,                                                                               109
110                 subtract line 7a from line 4a ...................................................................9a.      , , 99,999,999,999.00,                 0 0 110
111                                                                                                                                                                      111
112            9b.  Quarter 2: Underpayment.  If line 7b is less than or equal to line 4b,                                                                               112
113                 subtract line 7b from line 4b ..................................................................9b.       , , 99,999,999,999.00,                 0 0 113
114                                                                                                                                                                      114
115            9c.  Quarter 3: Underpayment.  If line 7c is less than or equal to line 4c,                                                                               115
116                 subtract line 7c from line 4c ...................................................................9c.      , , 99,999,999,999.00,                 0 0 116
117                                                                                                                                                                      117
118            9d.  Quarter 4: Underpayment.  If line 7d is less than or equal to line 4d,                                                                               118
119                 subtract line 7d from line 4d ..................................................................9d.       , , 99,999,999,999.00,                 0 0 119
120                                                                                                                                                                      120
121                                                                                                                                                                      121
122                                                                                                                                                                      122
123                                                                                                                                                                      123
124                                                                                                                                                                      124
125                                                                                                                                                                      125
126                                                                                                                                                                      126
127                                                                                                                                                                      127
128                                                                                                                                                                      128
                         150-106-009
129                      (Rev. 06-10-22, ver. 01)                                                                               20842201020000                           129
130                                                                                                                                                                      130
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70                                                                                                                                                                       70
71                        2022 Form OR-QUP-CAT                                                                                      Oregon Department of Revenue         71
72                                                                                                                                                                       72
73                                                                                                                                                                       73
74                        Page 3 of 5    • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples.     74
75                                                                                                                                                                       75
76           Part 2—Figuring the required installments                                                                                                                   76
77           Don’t enter zero on lines 12 or 13 unless you have computed exception 3, line 12 (use worksheet on page 2) or exception 4, line 13 (see instructions).      77
78                                                                                                                                                                       78
79                                                                                                                                                                       79
80             10.  Equal quarterly payments (line 1 divided by 4, and multiplied 90%) .....10.                                   , , 99,999,999,999.00,             0 0 80
81                                                                                                                                                                       81
82                                                                                                                                                                       82
83           11a.  Quarter 1: Prior year commercial activity tax (25% of line 2) ..............11a.                               , , 99,999,999,999.00,             0 0 83
84                                                                                                                                                                       84
85                                                                                                                                                                       85
86           11b.  Quarter 2: Prior year commercial activity tax (25% of line 2) ..............11b.                               , , 99,999,999,999.00,             0 0 86
87                                                                                                                                                                       87
88                                                                                                                                                                       88
89           11c.  Quarter 3: Prior year commercial activity tax (25% of line 2) ..............11c.                               , , 99,999,999,999.00,             0 0 89
90                                                                                                                                                                       90
91                                                                                                                                                                       91
92           11d.  Quarter 4: Prior year commercial activity tax (25% of line 2) ..............11d.                               , , 99,999,999,999.00,             0 0 92
93                                                                                                                                                                       93
94                                                                                                                                                                       94
95            12a.  Quarter 1: Minimum required installment using  annualized method                                                                                     95
96                  (line 18a). (see instructions) ......................................................................... 12a. , , 99,999,999,999.00,             0 0 96
97                                                                                                                                                                       97
98             12b.  Quarter 2: Minimum required installment using annualized method                                                                                     98
99                  (line 18b minus line 12a). (see instructions) ................................................ 12b.           , , 99,999,999,999.00,             0 0 99
100                                                                                                                                                                      100
101           12c.  Quarter 3: Minimum required installment using annualized method                                                                                      101
102                 (line 18c minus line 12a and 12b). (see instructions) ................................. 12c.                  , , 99,999,999,999.00,             0 0 102
103                                                                                                                                                                      103
104            12d.  Quarter 4: Minimum required installment using annualized method                                                                                     104
105                 (line 18d minus line 12a, 12b, and 12c). (see instructions) ........................ 12d.                     , , 99,999,999,999.00,             0 0 105
106                                                                                                                                                                      106
107            13a.  Quarter 1: Exception 4: Tax attributable to the quarter’s recurring                                                                                 107
108                 seasonal commercial activity (see instruction) ....................................13a.                       , , 99,999,999,999.00,             0 0 108
109                                                                                                                                                                      109
110            13b.  Quarter 2: Exception 4: Tax attributable to the quarter’s recurring                                                                                 110
111                 seasonal commercial activity (see instruction) ....................................13b.                       , , 99,999,999,999.00,             0 0 111
112                                                                                                                                                                      112
113            13c.  Quarter 3: Exception 4: Tax attributable to the quarter’s recurring                                                                                 113
114                 seasonal commercial activity (see instruction) ....................................13c.                       , , 99,999,999,999.00,             0 0 114
115                                                                                                                                                                      115
116            13d.  Quarter 4: Exception 4: Tax attributable to the quarter’s recurring                                                                                 116
117                 seasonal commercial activity (see instruction) ....................................13d.                       , , 99,999,999,999.00,             0 0 117
118                                                                                                                                                                      118
119                                                                                                                                                                      119
120                                                                                                                                                                      120
121                                                                                                                                                                      121
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128                                                                                                                                                                      128
                          150-106-009
129                       (Rev. 06-10-22, ver. 01)                                                                                  20842201030000                       129
130                                                                                                                                                                      130
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  1  2   68   5  6  7  8  9  10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81   68   84 85
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69                                                                                                                                                               69
70                                                                                                                                                               70
71                   2022 Form OR-QUP-CAT                                                                                    Oregon Department of Revenue        71
72                                                                                                                                                               72
73                                                                                                                                                               73
74                   Page 4 of 5 • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples.     74
75                                                                                                                                                               75
76           Exception 3 worksheet—Figuring annualized commercial activity                                                                                       76
77                                                                                                                                                               77
78                                                                                                                                                               78
79            14a.  Quarter 1: Number of months in annualized period (see instructions) ..... 14a.                       99                                      79
80                                                                                                                                                               80
81                                                                                                                                                               81
82             14b.  Quarter 2: Number of months in annualized period (see instructions) ..... 14b.                      99                                      82
83                                                                                                                                                               83
84                                                                                                                                                               84
85            14c.  Quarter 3: Number of months in annualized period (see instructions) ..... 14c.                       99                                      85
86                                                                                                                                                               86
87                                                                                                                                                               87
88             14d.  Quarter 4: Number of months in annualized period (see instructions) ..... 14d.                      99                                      88
89                                                                                                                                                               89
90                                                                                                                                                               90
91             15a.  Quarter 1: Taxable commercial activity for the period on line 14a .......15a.                       ,   , 99,999,999,999.00,            0 0 91
92                                                                                                                                                               92
93                                                                                                                                                               93
94             15b.  Quarter 2: Taxable commercial activity for the period on line 14b ......15b.                        ,   , 99,999,999,999.00,            0 0 94
95                                                                                                                                                               95
96                                                                                                                                                               96
97             15c.  Quarter 3: Taxable commercial activity for the period on line 14c .......15c.                       ,   , 99,999,999,999.00,            0 0 97
98                                                                                                                                                               98
99                                                                                                                                                               99
100            15d.  Quarter 4: Taxable commercial activity for the period on line 14d ......15d.                        ,   , 99,999,999,999.00,            0 0 100
101                                                                                                                                                              101
102            16a.  Quarter 1: Annualization factors based on selected annualized                                                                               102
103                period (see instructions) .......................................................................16a. 9.9                                     103
104                                                                                                                                                              104
105            16b.  Quarter 2: Annualization factors based on selected annualized                                                                               105
106                period (see instructions) .......................................................................16b. 9.9                                     106
107                                                                                                                                                              107
108            16c.  Quarter 3: Annualization factors based on selected annualized                                                                               108
109                period (see instructions) .......................................................................16c. 9.9                                     109
110                                                                                                                                                              110
111            16d.  Quarter 4: Annualization factors based on selected annualized                                                                               111
112                period (see instructions) .......................................................................16d. 9.9                                     112
113                                                                                                                                                              113
114                                                                                                                                                              114
115          17a.  Quarter 1: Annualized commercial activity (line 15a x line 16a) ...........17a.                       ,   , 99,999,999,999.00,            0 0 115
116                                                                                                                                                              116
117                                                                                                                                                              117
118            17b.  Quarter 2: Annualized commercial activity (line 15b x line 16b) ..........17b.                      ,   , 99,999,999,999.00,            0 0 118
119                                                                                                                                                              119
120                                                                                                                                                              120
121            17c.  Quarter 3: Annualized commercial activity (line 15c x line 16c) ...........17c.                     ,   , 99,999,999,999.00,            0 0 121
122                                                                                                                                                              122
123                                                                                                                                                              123
124            17d.  Quarter 4: Annualized commercial activity (line 15d x line 16d) ..........17d.                      ,   , 99,999,999,999.00,            0 0 124
125                                                                                                                                                              125
126                                                                                                                                                              126
127                                                                                                                                                              127
128                                                                                                                                                              128
                     150-106-009
129                  (Rev. 06-10-22, ver. 01)                                                                                20842201040000                      129
130                                                                                                                                                              130
  1  2   131   5  6  7  8  9  10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81   131   84 85
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  1  2   68   5  6  7  8  9  10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81   68   84 85
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69                                                                                                                                                                     69
70                                                                                                                                                                     70
71                        2022 Form OR-QUP-CAT                                                                                Oregon Department of Revenue             71
72                                                                                                                                                                     72
73                                                                                                                                                                     73
74                        Page 5 of 5  • Use UPPERCASE letters.  • Use blue or black ink.  • Print actual size (100%).  • Don’t submit photocopies or use staples.     74
75                                                                                                                                                                     75
76             18a.  Quarter 1: Annualized tax (see calculated tax rate in instructions—                                                                               76
77                  use to figure line 12a) ...........................................................................18a. , , 99,999,999,999.00,                 0 0 77
78                                                                                                                                                                     78
79             18b.  Quarter 2: Annualized tax (see calculated tax rate in instructions—                                                                               79
80                  use to figure line 12b) ...........................................................................18b. , , 99,999,999,999.00,                 0 0 80
81                                                                                                                                                                     81
82           18c.  Quarter 3: Annualized tax (see calculated tax rate in instructions—                                                                                 82
83                  use to figure line 12c) ...........................................................................18c. , , 99,999,999,999.00,                 0 0 83
84                                                                                                                                                                     84
85             18d.  Quarter 4: Annualized tax (see calculated tax rate in instructions—                                                                               85
86                  use to figure line 12d) ...........................................................................18d. , , 99,999,999,999.00,                 0 0 86
87                                                                                                                                                                     87
88                                                                                                                                                                     88
89           Part 3—Penalty on underpayments (see instructions)                                                                                                        89
90           19a.  Quarter 1: Enter the amount of underpayment from line 9a.                                                                                           90
91                  If no underpayment, enter 0 .................................................................19a.       , , 99,999,999,999.00,                 0 0 91
92                                                                                                                                                                     92
93           19b.  Quarter 2: Enter the amount of underpayment from line 9b.                                                                                           93
94                  If no underpayment, enter 0 .................................................................19b.       , , 99,999,999,999.00,                 0 0 94
95                                                                                                                                                                     95
96           19c.  Quarter 3: Enter the amount of underpayment from line 9c.                                                                                           96
97                  If no underpayment, enter 0 .................................................................19c.       , , 99,999,999,999.00,                 0 0 97
98                                                                                                                                                                     98
99             19d.  Quarter 4: Enter the amount of underpayment from line 9d.                                                                                         99
100                 If no underpayment, enter 0 .................................................................19d.       , , 99,999,999,999.00,                 0 0 100
101                                                                                                                                                                    101
102                                                                                                                                                                    102
103          20a.  Quarter 1: Multiply line 19a by 5% ......................................................20a.            , , 99,999,999,999.00,                 0 0 103
104                                                                                                                                                                    104
105                                                                                                                                                                    105
106          20b.  Quarter 2: Multiply line 19b by 5% ......................................................20b.            , , 99,999,999,999.00,                 0 0 106
107                                                                                                                                                                    107
108                                                                                                                                                                    108
109          20c.  Quarter 3: Multiply line 19c by 5% ......................................................20c.            , , 99,999,999,999.00,                 0 0 109
110                                                                                                                                                                    110
111                                                                                                                                                                    111
112          20d.  Quarter 4: Multiply line 19d by 5% ......................................................20d.            , , 99,999,999,999.00,                 0 0 112
113                                                                                                                                                                    113
114                                                                                                                                                                    114
115            21.  Total penalty: add lines 20a, 20b, 20c, and 20d ....................................21.                 , , 99,999,999,999.00,                 0 0 115
116                                                                                                                                                                    116
117                                                                                                                                                                    117
118          Enter the amount from line 21 above on line 20 of Form OR‑CAT.                                                                                            118
119                                                                                                                                                                    119
120                                                                                                                                                                    120
121                                                                                                                                                                    121
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128                                                                                                                                                                    128
                          150-106-009
129                       (Rev. 06-10-22, ver. 01)                                                                            20842201050000                           129
130                                                                                                                                                                    130
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