Form OR-21-V Instructions
                                                     Pass-through Entity Elective Tax Payment Voucher Instructions

Overview                                                          Form OR-21-V instructions

Use Form OR-21-V to           mail an estimated payment to the    Tax year. Enter the month, day, and year for the beginning 
department for the Pass-through Entity Elective Tax.              and end date for this payment. For most filers this will be 
                                                                  January 1 through December 31 of the tax year. Example: 
Prior to making your first estimated payment, you must 
                                                                  For tax year 2023, enter: 
register your business for this program to ensure your pay-
ments will apply to the correct tax type and account. Visit         Begins: 01/01/2023. Ends: 12/31/2023.
www.oregon.gov/dor, click on “Revenue Online.”
                                                                  Taxpayer information. Completely fill out the information 
                                                                  on the form. If the entity’s address has changed, send a sep-
Payment options                                                   arate letter requesting a change of address or update online 
                                                                  at www.oregon.gov/dor. The address will not be updated 
Online payments:                                                  using information on Form OR-21-V. Enter the phone num-
                                                                  ber where the contact person may be reached during the 
You can make payments anytime at www.oregon.gov/dor.              daytime.
Don’t use Form OR-21-V when paying online. 
                                                                  FEIN. Enter the entity’s FEIN.
Mailed payments:                                                  Payment type. Check the appropriate box.
Make your check, money order, or cashier’s check payable          If you’re making an extension payment, check the “Original 
to the Oregon Department of Revenue. Write “Form OR-              return” box.
21-V,” your daytime phone, the entity’s federal employer 
identification number (FEIN), and the tax year on the pay-        If you’re making estimated tax payments, the due dates are:
ment. Don’t mail cash. 
                                                                  Quarter     Due date
Payments mailed with a return:     If you’re mailing a pay-             1     4/18/2023
ment with Form OR-21, send the payment and return in the 
                                                                        2     6/15/2023
same envelope and             don’t use a voucher. See Form OR-21 
Instructions for the mailing address to send your return and            3     9/15/2023
payment.                                                                4     1/16/2024
Payments mailed without a return: If you’re mailing a pay-
                                                                  Having trouble viewing this form? If you are viewing the 
ment without Form OR-21, mail the payment and voucher 
                                                                  voucher form electronically and you see a solid box instead 
to: 
                                                                  of letters or numbers, adjust the view size to 100 percent 
  Oregon Department of Revenue                                    and press the tab key to move through the fields. 
  PO Box 14950
                                                                  Visit www.oregon.gov/dor/forms to print more vouchers. 
  Salem OR 97309-0950

                                                                  Do you have questions or need help?

                                                                    www.oregon.gov/dor
                                                                  503-378-4988 or 800-356-4222
                                                                  questions.dor@ dor.oregon.gov
                                                                  Contact us for ADA accommodations or assistance in other 
                                                                  languages.

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