Oregon Personal Income Tax Protective Claim for Refund

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Personal Income Tax Protective Claim for Refund
Form OR-PCR, Protective Claim for Refund, 150-101-184Clear form

Form OR-PCR

Office use only
Date received

17670001010000

Oregon Department of Revenue

Page 1 of 1, 150-101-184
(Rev. 08-18-23, ver. 01)

Protective Claim for Refund
Submit original form—do not submit photocopy
First name

Last name

Social Security number (SSN)

–

–
Spouse first name

Spouse last name

Spouse SSN

–
Entity name (if not an individual)

–

Tax year

Federal employer ID number

–

Estimated amount of refund claim

Current mailing address
State

City

.00

ZIP code

Phone

–

)

(

Use a separate form for each year

Return type
Personal income tax.*

TriMet self-employment tax.

Fiduciary income tax.

Corporation excise/income tax.

Lane Transit self-employment tax.

Estate transfer tax.

Corporate activity tax.

Explain what issue(s) is being litigated and why you think a protective claim is necessary. Include applicable sections of the Oregon Revised Statutes (ORS), Internal Revenue
Code (IRC), bill or measure number, or other relevant legal citations.

Who is making the decision? (For example, name of court, session of Oregon legislature, etc.)

Date litigation began or legislation introduced.

*If you’ve previously filed a protective claim for a personal income tax refund, complete this form every six months and provide an update on the status of the pending court
decision or legislative action in the space below.

Once there is a final determination, file an amended return within 90 days. Include a copy of this form with your amended return.
Under penalty for false swearing, I declare that the information on this form is true, correct, and complete.
Your signature (or responsible party, if a business)

Date

Spouse signature (if filing jointly, both must sign)

X
Signature of preparer other than taxpayer

Date
Preparer license number

Extracted from PDF file 2023-oregon-form-pcr.pdf, last modified November 2017

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More about the Oregon Form PCR Individual Income Tax TY 2023

Use this form when your claim to a refund is contingent on a pending court decision or legislative action. We will hold your claim for refund past the normal three-year statute of limitations Oregon Revised Statute [(ORS) 314.415(2)]. Notify us within 90 days of the final determination by filing an amended return. If you don’t notify us of the final result, your claim for refund may be denied.

We last updated the Personal Income Tax Protective Claim for Refund in February 2024, so this is the latest version of Form PCR, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form PCR directly from TaxFormFinder. You can print other Oregon tax forms here.

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Other Oregon Individual Income Tax Forms:

TaxFormFinder has an additional 50 Oregon income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form OR-40 Instructions	Individual Income Tax Return Instructions for Full-year Residents
Form 40-ESV	Estimated Income Tax Payment Voucher Estimated
Schedule OR-A	Oregon Itemized Deductions
Form 40	Resident Individual Income Tax Return Extension
Form OR-STT-1	Oregon Quarterly Statewide Transit Tax Withholding Return

Download all OR tax forms View all 51 Oregon Income Tax Forms

Form Sources:

Oregon usually releases forms for the current tax year between January and April. We last updated Oregon Form PCR from the Department of Revenue in February 2024.

Show Sources >

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Oregon Form PCR

We have a total of eleven past-year versions of Form PCR in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form PCR