1 1 1 2 2 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 Form All layers With grid &2 data 84 85 3 4 82 83 3 3 4 4 5 Oregon Department of Revenue 5 2022 Form OR-20 6 Oregon Corporation Excise Tax Return 6 7 7 8 Page 1 of 7 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 8 9 Fiscal year beginning (MM/DD/YYYY) Fiscal year ending (MM/DD/YYYY) 9 10 10 11 99/99/9999/ / 99/99/9999/ / 11 12 12 13 See instructions for checkboxes (check all that apply) 13 14 14 15 X New name X New address X OR-FCG-20 X Extension 15 16 16 17 X Form OR-37 X REIT/RIC X Amended X Form OR-24 17 18 18 19 X IC-DISC X Ag co-op X Federal Form 8886 X GILTI included on federal form 19 20 20 21 X Accounting period change X Alternative apportionment 21 22 request included 22 23 23 24 Corporation legal name 24 25 25 26 26 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 27 Federal employer identification number (FEIN) 27 28 28 29 29 99-9999999 30 Doing business as (DBA) or assumed business name (ABN) 30 31 31 32 32 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 33 Attn: or c/o, first name Initial Attn: or c/o, last name 33 34 34 35 35 XXXXXXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 36 Corporation current address 36 37 37 38 38 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 39 City State ZIP code 39 40 40 41 XXXXXXXXXXXXXXXXXXXXXX XX XXXXX-XXXX - 41 42 42 43 Contact first name Initial Contact last name 43 44 44 45 45 XXXXXXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 46 Contact phone 46 47 47 48 48 999-999-9999 49 Email 49 50 50 51 51 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 52 52 53 53 54 54 55 55 56 56 57 Continued on next page 57 58 58 59 59 60 60 61 61 62 62 150-102-020 63 (Rev. 08-04-22, ver. 01) 02582201010000 63 64 64 1 2 65 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 65 84 85 3 4 82 83 66 66 |
67 67 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 3 4 82 83 69 69 70 70 Oregon Department of Revenue 71 2022 Form OR-20 71 72 72 73 73 74 Page 2 of 7 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 74 75 Only complete questions A through C if this is your first return, or the answer changed during this tax year. 75 76 A. Incorporated in (state) Incorporated on (date) (MM/DD/YYYY) 76 77 77 78 XX 99/99/9999/ / 78 79 B. State of commercial domicile C. Date business activity began in Oregon (MM/DD/YYYY) D. NAICS code 79 80 80 81 XX 99/99/9999/ / 999999 81 82 82 83 83 84 E. X (1) Consolidated federal return X (2) Consolidated Oregon return X (3) Corporations included in consolidated federal 84 85 return, but not in Oregon return 85 86 F. Parent corporation name, if applicable 86 87 87 88 88 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 89 Parent corporation FEIN, if applicable G. Number of Oregon corporations 89 90 90 91 91 99-9999999 999 92 92 93 93 94 H. List the tax years for which federal waivers of the statute of limitations are in effect and dates on which waivers expire 94 95 95 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 96 96 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 97 97 98 I. List the tax years for which your federal taxable income was changed by an IRS audit or by an amended federal return filed during this tax year 98 99 99 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 100 100 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 101 101 102 102 103 J. If first return, indicate: X New business X Successor to previous business 103 104 Previous business name 104 105 105 106 106 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 107 FEIN 107 108 108 109 109 99-9999999 110 110 111 K. If final return, indicate: X Withdrawn X Dissolved X Merged or reorganized 111 112 112 113 Merged or reorganized corporation name 113 114 114 115 115 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 116 FEIN 116 117 117 118 118 99-9999999 119 119 120 120 121 L. X Utility or telecommunications companies (see instructions) M. X PL86-272 protected affiliate(s) (see instructions) 121 122 122 123 123 124 N. Fill in the amount of your total Oregon sales ...............................................N. , , 99,999,999,999.00, 0 0 124 125 Continued on next page 125 126 126 127 127 128 128 150-102-020 129 (Rev. 08-04-22, ver. 01) 02582201020000 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 3 4 82 83 132 132 |
133 133 1 2 134 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 81 134 84 85 3 4 82 83 135 135 136 136 Oregon Department of Revenue 137 2022 Form OR-20 137 138 138 139 139 140 Page 3 of 7 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 140 141 141 142 1. Taxable income from U.S. corporation income tax return (see 142 143 instructions)..............................................................................................1. , , 99,999,999,999.00, 0 0 143 144 144 145 2. Total additions from Schedule OR-ASC-CORP, Section A (see 145 146 instructions)..............................................................................................2. , , 99,999,999,999.00, 0 0 146 147 147 148 148 149 3. Income after additions (line 1 plus line 2) ................................................3. , , 99,999,999,999.00, 0 0 149 150 150 151 4. Total subtractions from Schedule OR-ASC-CORP, Section B (see 151 152 instructions)..............................................................................................4. , , 99,999,999,999.00, 0 0 152 153 5. Income before net loss deduction (line 3 minus line 4). If income is 153 154 derived from sources both in Oregon and other states, carry 154 155 amount from line 5 to Schedule OR-AP, part 2, line 1 ........................5. , , 99,999,999,999.00, 0 0 155 156 156 157 6. Net loss deduction if not apportioned (include schedule, enter as a 157 158 positive number) ......................................................................................6. , , 99,999,999,999.00, 0 0 158 159 159 160 7. Net capital loss deduction if not apportioned (include schedule, 160 161 enter as a positive number)......................................................................7. , , 99,999,999,999.00, 0 0 161 162 8. Enter the apportionment percentage from Schedule OR-AP, part 1, 162 163 line 23; enter 100.0000 if you don’t apportion income. You must 163 164 include Schedule OR-AP to apportion income ...................................8. 999.9999 % 164 165 165 166 9. Oregon taxable income (line 5 minus lines 6 and 7, or 166 167 Schedule OR-AP, part 2, line 12) ..............................................................9. , , 99,999,999,999.00, 0 0 167 168 168 169 169 170 Tax 170 171 10. Calculated excise tax (see instructions) .................................................10. , , 99,999,999,999.00, 0 0 171 172 172 173 173 174 11. Schedule OR-FCG-20 adjustment (include schedule) ...........................11. , , 99,999,999,999.00, 0 0 174 175 175 176 176 177 12. Total calculated excise tax (line 10 minus line 11) .................................12. , , 99,999,999,999.00, 0 0 177 178 178 179 179 180 13. Minimum tax (see instructions) ..............................................................13. , , 99,999,999,999.00, 0 0 180 181 181 182 182 183 14. Tax (greater of line 12 or line 13) ............................................................14. , , 99,999,999,999.00, 0 0 183 184 184 185 185 186 15. Tax adjustments (see instructions, include schedule) ............................15. , , 99,999,999,999.00, 0 0 186 187 187 188 188 189 16. Tax before credits (line 14 plus line 15) ..................................................16. , , 99,999,999,999.00, 0 0 189 190 190 191 Continued on next page 191 192 192 193 193 194 194 150-102-020 195 (Rev. 08-04-22, ver. 01) 02582201030000 195 196 196 1 2 197 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 81 197 84 85 3 4 82 83 198 198 |
199 199 1 2 200 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 81 200 84 85 3 4 82 83 201 201 202 202 Oregon Department of Revenue 203 2022 Form OR-20 203 204 204 205 205 206 Page 4 of 7 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 206 207 207 208 Credits 208 209 17. Total standard credits from Schedule OR-ASC-CORP, Section C.........17. , , 99,999,999,999.00, 0 0 209 210 210 211 18. Tax after standard credits (line 16 minus line 17, not less than 211 212 minimum tax) .........................................................................................18. , , 99,999,999,999.00, 0 0 212 213 213 214 214 215 19. Total carryforward credits from Schedule OR-ASC-CORP, Section D ....19. , , 99,999,999,999.00, 0 0 215 216 216 217 217 218 Excise tax 218 219 20. Excise tax after standard and carryforward credits (line 18 minus 219 220 line 19, not below minimum tax; see instructions) .................................20. , , 99,999,999,999.00, 0 0 220 221 221 222 222 223 21. LIFO benefit recapture subtraction (see instructions) ............................21. , , 99,999,999,999.00, 0 0 223 224 224 225 225 226 22. Net excise tax (line 20 minus line 21) .....................................................22. , , 99,999,999,999.00, 0 0 226 227 23. Estimated tax payments, other prepayments, and refundable 227 228 credits from Schedule ES line 8. Include payments made with 228 229 extension ................................................................................................23. , , 99,999,999,999.00, 0 0 229 230 230 231 24. Withholding payments made on your behalf from pass-through entity 231 232 or real estate income (include schedule) ...............................................24. , , 99,999,999,999.00, 0 0 232 233 233 234 25. Tax due. Is line 22 more than line 23 plus line 24? If so, 234 235 line 22 minus lines 23 and 24..................................................Tax due 25. , , 99,999,999,999.00, 0 0 235 236 236 237 26. Overpayment. Is line 22 less than line 23 plus line 24? 237 238 If so, line 23 plus line 24, minus line 22 ........................Overpayment 26. , , 99,999,999,999.00, 0 0 238 239 239 240 240 241 27. Penalty due with this return ...................................................................27. , , 99,999,999,999.00, 0 0 241 242 242 243 243 244 28. Interest due with this return ...................................................................28. , , 99,999,999,999.00, 0 0 244 245 245 246 246 247 29. Interest on underpayment of estimated tax (include Form OR-37) .......29. , , 99,999,999,999.00, 0 0 247 248 248 249 249 250 30. Total penalty and interest (add lines 27 through 29) ..............................30. , , 99,999,999,999.00, 0 0 250 251 251 252 252 253 253 254 254 255 Continued on next page 255 256 256 257 257 258 258 259 259 260 260 150-102-020 261 (Rev. 08-04-22, ver. 01) 02582201040000 261 262 262 1 2 263 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 81 263 84 85 3 4 82 83 264 264 |
265 265 1 2 266 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 81 266 84 85 3 4 82 83 267 267 268 268 Oregon Department of Revenue 269 2022 Form OR-20 269 270 270 271 271 272 Page 5 of 7 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 272 273 273 274 274 275 31. Total due (line 25 plus line 30) ..............................................Total due 31. , , 99,999,999,999.00, 0 0 275 276 276 277 277 278 32. Refund available (line 26 minus line 30) ..................................Refund 32. , , 99,999,999,999.00, 0 0 278 279 279 280 280 281 33. Amount of refund to be credited to your open estimated tax account ...33. , , 99,999,999,999.00, 0 0 281 282 282 283 283 284 34. Net refund (line 32 minus line 33) .......................................Net refund 34. , , 99,999,999,999.00, 0 0 284 285 285 286 286 287 Schedule ES—Estimated tax payments, other prepayments, and refundable credits 287 288 1. Quarter 1 288 289 Payer name 289 290 290 291 291 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 292 Payer FEIN Date paid 292 293 293 294 99-9999999 99/99/9999/ / 294 295 295 296 296 297 1. Amount paid.............................................................................................1. , , 99,999,999,999.00, 0 0 297 298 298 299 299 300 2. Quarter 2 300 301 Payer name 301 302 302 303 303 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 304 Payer FEIN Date paid 304 305 305 306 99-9999999 99/99/9999/ / 306 307 307 308 308 309 2. Amount paid.............................................................................................2. , , 99,999,999,999.00, 0 0 309 310 310 311 311 312 3. Quarter 3 312 313 Payer name 313 314 314 315 315 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 316 Payer FEIN Date paid 316 317 317 318 99-9999999 99/99/9999/ / 318 319 319 320 320 321 3. Amount paid.............................................................................................3. , , 99,999,999,999.00, 0 0 321 322 322 323 Continued on next page 323 324 324 325 325 326 326 150-102-020 327 (Rev. 08-04-22, ver. 01) 02582201050000 327 328 328 1 2 329 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 81 329 84 85 3 4 82 83 330 330 |
331 331 1 2 332 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 81 332 84 85 3 4 82 83 333 333 334 334 Oregon Department of Revenue 335 2022 Form OR-20 335 336 336 337 337 338 Page 6 of 7 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 338 339 339 340 4. Quarter 4 340 341 Payer name 341 342 342 343 343 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 344 Payer FEIN Date paid 344 345 345 346 99-9999999 99/99/9999/ / 346 347 347 348 348 349 4. Amount paid.............................................................................................4. , , 99,999,999,999.00, 0 0 349 350 350 351 351 352 Schedule ES 352 353 5. Overpayment of another year’s tax applied as a credit against this 353 354 year’s tax ..................................................................................................5. , , 99,999,999,999.00, 0 0 354 355 355 356 6. Payments made with extension or other prepayments for this tax year ...6. 356 357 Date paid (MM/DD/YYYY) , , 99,999,999,999.00, 0 0 357 358 358 359 99/99/9999/ / 359 360 360 361 7. Total refundable credits from Schedule OR-ASC-CORP, Section E ........7. , , 99,999,999,999.00, 0 0 361 362 362 363 363 364 8. Total prepayments and refundable credits (carry to line 23 on page 4) ...8. , , 99,999,999,999.00, 0 0 364 365 365 366 366 367 367 368 368 369 369 370 370 371 371 372 372 373 373 374 374 375 375 376 376 377 377 378 378 379 379 380 380 381 381 382 382 383 383 384 384 385 385 386 386 387 Continued on next page 387 388 388 389 389 390 390 391 391 392 392 150-102-020 393 (Rev. 08-04-22, ver. 01) 02582201060000 393 394 394 1 2 395 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 81 395 84 85 3 4 82 83 396 396 |
397 397 1 2 398 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 81 398 84 85 3 4 82 83 399 399 400 400 Oregon Department of Revenue 401 2022 Form OR-20 401 402 402 403 403 404 Page 7 of 7 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 404 405 405 406 Under penalty of false swearing, I declare that the information in this return and any enclosures are true, correct, and complete. 406 407 Officer signature 407 408 408 409 X 409 410 Date (MM/DD/YYYY) 410 411 411 412 99/99/9999/ / 412 413 Officer first name Initial Officer last name 413 414 414 415 415 XXXXXXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 416 Officer title 416 417 417 418 418 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 419 419 420 Preparer signature other than taxpayer 420 421 421 422 X 422 423 Date (MM/DD/YYYY) Phone Preparer license number 423 424 424 425 99/99/9999/ / 999-999-9999 XXXXXXXXXX 425 426 Preparer first name Initial Preparer last name 426 427 427 428 428 XXXXXXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 429 Preparer address 429 430 430 431 431 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 432 City State ZIP code 432 433 433 434 XXXXXXXXXXXXXXXXXXXXXX XX XXXXX-XXXX - 434 435 435 436 436 437 Mail refund returns and no tax due returns to: Mail tax-to-pay returns with payment to: 437 438 Refund, PO Box 14777, Salem OR 97309-0960 Oregon Department of Revenue, PO Box 14790, Salem OR 97309-0470 438 439 Do not include a payment voucher with your return. Include a complete copy of your federal Form 1120 and schedules. 439 440 440 441 441 442 442 443 443 444 444 445 445 446 446 447 447 448 448 449 449 450 450 451 451 452 452 453 453 454 454 455 455 456 456 457 457 458 458 150-102-020 459 (Rev. 08-04-22, ver. 01) 02582201070000 459 460 460 1 2 461 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 81 461 84 85 3 4 82 83 462 462 |