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-CAT 6 Oregon Corporate Activity 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. 13 14 14 15 X Extension X Amended X Alternative apportionment request included (see instructions) 15 16 16 17 17 18 X New name X New address X Accounting period change 18 19 19 20 Date beginning (MM/DD/YYYY) Date ending (MM/DD/YYYY) 20 21 X Short-year returns 21 22 99/99/9999/ / 99/99/9999/ / 22 23 23 24 Legal name of designated Corporate Activity Tax (CAT) entity (sole proprietor—complete the next line) 24 25 25 26 26 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 27 First name (if sole proprietorship) Initial Last name 27 28 28 29 29 XXXXXXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 30 Federal employer identification number (FEIN) Social Security number (SSN) 30 31 31 32 99-9999999 999-99-9999 X Deceased 32 33 Doing business as (DBA) 33 34 34 35 35 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 36 Current address 36 37 37 38 38 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 39 City State ZIP code 39 40 40 41 XXXXXXXXXXXXXXXXXXXXXX XX XXXXX-XXXX - 41 42 Country (if other than the U.S.) Contact phone 42 43 43 44 44 XXXXXXXXXXXXXXXXXXXXX 999-999-9999 45 Contact first name Initial Contact last name 45 46 46 47 47 XXXXXXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 48 Email 48 49 49 50 50 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 51 51 52 52 53 53 54 54 55 55 56 56 57 57 58 58 59 59 60 60 61 61 62 62 150-106-003 63 (Rev. 06-10-22, ver. 01) 20532201010000 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 71 2022 Form OR-CAT Oregon Department of Revenue 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 A. Incorporated in (state) Incorporated on (date) (MM/DD/YYYY) 75 76 76 77 XX 99/99/9999/ / 77 78 B. State of commercial domicile 78 79 79 80 80 XX 81 C. Business activity code D. Tax entity type E. Legal entity type 81 82 82 83 83 999999 XX XX 84 84 85 85 86 F. X Consolidated federal return X Entities included in consolidated federal return, but not in Oregon return 86 87 87 88 X Combined Oregon return X Entities included in combined Oregon return, but not in federal return 88 89 89 90 X Elect to file as modified unitary group 90 91 91 92 G. Name of parent corporation, if different than designated CAT entity (if applicable) 92 93 93 94 94 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 95 FEIN of parent corporation, if different than designated CAT entity (if applicable) 95 96 96 97 97 99-9999999 98 H. Number of affiliates included in this return (You must include Schedule OR-AF-CAT if this is a combined return) 98 99 99 100 100 999999 101 101 102 I. List the tax years for which federal waivers of the statute of limitations are in effect (YYYY) 102 103 103 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 104 104 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 105 Dates which waivers expire (MM/DD/YYYY) 105 106 106 107 99/99/9999/ / 99/99/9999/ / 99/99/9999/ / 107 108 108 109 J. List the tax years your federal income attributable to Oregon commercial activity was changed by an IRS audit or by an amended federal return filed during this tax year. (YYYY) 109 110 110 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 111 111 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 112 112 113 K. If first return, indicate: X New business X Successor to previous business 113 114 114 115 Previous business name 115 116 116 117 117 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 118 FEIN 118 119 119 120 120 99-9999999 121 121 122 122 123 123 124 124 125 125 126 126 127 127 128 128 150-106-003 129 (Rev. 06-10-22, ver. 01) 20532201020000 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 |
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 71 2022 Form OR-CAT Oregon Department of Revenue 71 72 72 73 73 74 Page 3 of 7 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 74 75 75 76 L. If final return, indicate: X Withdrawn X Dissolved X Merged or reorganized 76 77 77 78 Merged or reorganized business name 78 79 79 80 80 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 81 FEIN 81 82 82 83 83 99-9999999 84 84 85 M. X Financial institution N. X Insurer O. X Farming operation 85 86 86 87 87 88 88 89 1. Oregon commercial activity plus exclusions ...........................................1. , , 99,999,999,999.00, 0 0 89 90 90 91 91 92 2. Total exclusions from commercial activity (attach schedule OR-EXC-CAT) ....2. , , 99,999,999,999.00, 0 0 92 93 93 94 94 95 3. Oregon commercial activity, line 1 minus line 2 .......................................3. , , 99,999,999,999.00, 0 0 95 96 96 97 X Substitute method (see instructions). 97 98 98 99 4. Cost inputs ...............................................................................................4. , , 99,999,999,999.00, 0 0 99 100 100 101 101 102 5. Labor costs (not to exceed $500,000 for any single employee) ..............5. , , 99,999,999,999.00, 0 0 102 103 103 104 104 105 6. Multiply either line 4 or line 5, whichever is greater, by 35 percent and 105 106 round the product to the nearest whole dollar ............................................6. , , 99,999,999,999.00, 0 0 106 107 107 108 7. Apportionment percentage of subtraction (see instructions). Include 108 109 an attachment showing calculations. ......................................................7. 999.9999 % 109 110 110 111 111 112 8. Multiply line 6 by line 7. This is your CAT subtraction .............................8. , , 99,999,999,999.00, 0 0 112 113 113 114 114 115 9. Commercial activity after subtraction, line 3 minus line 8 .......................9. , , 99,999,999,999.00, 0 0 115 116 116 117 117 118 10. Subcontractor exclusion (see instructions) ............................................10. , , 99,999,999,999.00, 0 0 118 119 119 120 120 121 11. Taxable Oregon commercial activity, line 9 minus line 10 .....................11. , , 99,999,999,999.00, 0 0 121 122 122 123 123 124 12. $1 million threshold ................................................................................12. 1,000,000.00 124 125 125 126 126 127 127 128 128 150-106-003 129 (Rev. 06-10-22, ver. 01) 20532201030000 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 |
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 71 2022 Form OR-CAT Oregon Department of Revenue 71 72 72 73 73 74 Page 4 of 7 • 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 13. Taxable Oregon commercial activity in excess of $1 million threshold ....13. , , 99,999,999,999.00, 0 0 77 78 78 79 79 80 14. Multiply line 13 by 0.57 percent. Round to the nearest whole dollar .....14. , , 99,999,999,999.00, 0 0 80 81 81 82 82 83 15. Base tax .................................................................................................15. 250.00 83 84 84 85 85 86 16. Total CAT (line 14 plus line 15). If the amount on line 11 is less than 86 87 line 12 enter 0 ..........................................................................................16. , , 99,999,999,999.00, 0 0 87 88 88 89 89 90 17. 2022 Estimated CAT payments and other prepayments from 90 91 Schedule OR-ES-CAT line 7. Include payments made with extension ...... 17. , , 99,999,999,999.00, 0 0 91 92 92 93 93 94 18. Tax due. Is line 16 more than line 17? If so, line 16 minus line 17 ........18. , , 99,999,999,999.00, 0 0 94 95 95 96 96 97 19. Overpayment. Is line 16 less than line 17? If so, line 17 minus line 16 .... 19. , , 99,999,999,999.00, 0 0 97 98 98 99 99 100 20. Penalty due with this return (see instructions) ...................................... 20. , , 99,999,999,999.00, 0 0 100 101 101 102 102 103 21. Total due. Line 18 plus line 20 ............................................................. 21. , , 99,999,999,999.00, 0 0 103 104 104 105 105 106 22. Refund available. Line 19 minus line 20 .............................................. 22. , , 99,999,999,999.00, 0 0 106 107 107 108 108 109 23. Amount of refund you want applied to your estimated tax account ..... 23. , , 99,999,999,999.00, 0 0 109 110 110 111 111 112 24. Net refund. Line 22 minus line 23 ........................................................ 24. , , 99,999,999,999.00, 0 0 112 113 113 114 114 115 115 116 116 117 117 118 118 119 119 120 120 121 121 122 122 123 123 124 124 125 125 126 126 127 127 128 128 150-106-003 129 (Rev. 06-10-22, ver. 01) 20532201040000 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 |
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 71 2022 Form OR-CAT Oregon Department of Revenue 71 72 72 73 73 74 Page 5 of 7 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 74 75 75 76 Schedule OR-ES-CAT – Estimated Tax Payments and Other Prepayments 76 77 77 78 Quarter 1 78 79 Legal name of payer, if an entity 79 80 80 81 81 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 82 If individual, name of payer Initial Last name 82 83 83 84 84 XXXXXXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 85 Payer’s FEIN Payer’s SSN Date paid (MM/DD/YYYY) 85 86 86 87 99-9999999 999-99-9999 99/99/9999/ / 87 88 88 89 89 90 1. Amount paid ........................................................................................... 1. , , 99,999,999,999.00, 0 0 90 91 91 92 Quarter 2 92 93 Legal name of payer, if an entity 93 94 94 95 95 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 96 If individual, name of payer Initial Last name 96 97 97 98 98 XXXXXXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 99 Payer’s FEIN Payer’s SSN Date paid (MM/DD/YYYY) 99 100 100 101 99-9999999 999-99-9999 99/99/9999/ / 101 102 102 103 103 104 2. Amount paid ........................................................................................... 2. , , 99,999,999,999.00, 0 0 104 105 105 106 106 Quarter 3 107 Legal name of payer, if an entity 107 108 108 109 109 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 110 If individual, name of payer Initial Last name 110 111 111 112 112 XXXXXXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 113 Payer’s FEIN Payer’s SSN Date paid (MM/DD/YYYY) 113 114 114 115 99-9999999 999-99-9999 99/99/9999/ / 115 116 116 117 117 118 3. Amount paid ........................................................................................... 3. , , 99,999,999,999.00, 0 0 118 119 119 120 120 121 121 122 122 123 123 124 124 125 125 126 126 127 127 128 128 150-106-003 129 (Rev. 06-10-22, ver. 01) 20532201050000 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 |
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 71 2022 Form OR-CAT Oregon Department of Revenue 71 72 72 73 73 74 Page 6 of 7 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 74 75 Quarter 4 75 76 Legal name of payer, if an entity 76 77 77 78 78 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 79 If individual, name of payer Initial Last name 79 80 80 81 81 XXXXXXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 82 Payer’s FEIN Payer’s SSN Date paid (MM/DD/YYYY) 82 83 83 84 99-9999999 999-99-9999 99/99/9999/ / 84 85 85 86 86 87 4. Amount paid ........................................................................................... 4. , , 99,999,999,999.00, 0 0 87 88 88 89 89 90 5. Overpayment of another year’s tax applied as a credit against this 90 91 year’s tax ................................................................................................. 5. , , 99,999,999,999.00, 0 0 91 92 Payer’s FEIN Payer’s SSN 92 93 93 94 94 95 99-9999999 999-99-9999 95 96 96 97 6. Payments made with extension or other prepayments for this tax year ... 6. , , 99,999,999,999.00, 0 0 97 98 Legal name of payer, if an entity 98 99 99 100 100 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 101 If individual, name of payer Initial Last name 101 102 102 103 103 XXXXXXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 104 Payer’s FEIN Payer’s SSN Date paid (MM/DD/YYYY) 104 105 105 106 99-9999999 999-99-9999 99/99/9999/ / 106 107 107 108 108 109 7. Total prepayments (carry to line 17 on page 4) ....................................... 7. , , 99,999,999,999.00, 0 0 109 110 110 111 111 112 112 113 113 114 114 115 115 116 116 117 117 118 118 119 119 120 120 121 121 122 122 123 123 124 124 125 125 126 126 127 127 128 128 150-106-003 129 (Rev. 06-10-22, ver. 01) 20532201060000 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 |
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 71 2022 Form OR-CAT Oregon Department of Revenue 71 72 72 73 73 74 Page 7 of 7 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 74 75 75 76 Under penalty of false swearing, I declare that the information in this return and any enclosures is true, correct, and complete. 76 77 77 78 Signature of taxpayer or officer 78 79 79 80 X 80 81 Date (MM/DD/YYYY) 81 82 82 83 99/99/9999/ / 83 84 First name of officer Initial Last name of officer 84 85 85 86 86 XXXXXXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 87 Title of officer 87 88 88 89 89 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 90 90 91 Signature of preparer other than taxpayer 91 92 92 93 X 93 94 Date (MM/DD/YYYY) Phone License number of preparer 94 95 95 96 99/99/9999/ / 999-999-9999 XXXXXXXXXX 96 97 First name of preparer Initial Last name of preparer 97 98 98 99 99 XXXXXXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 100 Address of preparer 100 101 101 102 102 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 103 City State ZIP code 103 104 104 105 XXXXXXXXXXXXXXXXXXXXXX XX XXXXX-XXXX - 105 106 106 107 107 108 108 109 109 110 110 111 111 112 112 113 113 114 114 115 115 116 116 117 117 118 118 119 119 120 120 121 121 122 122 123 123 124 124 125 125 126 126 127 127 128 128 150-106-003 129 (Rev. 06-10-22, ver. 01) 20532201070000 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 |