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Oregon Free Printable 2019 Form OR-20-S, Oregon S Corporation Tax Return, 150-102-025 for 2020 Oregon Form 20-S Instructions

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Form 20-S Instructions
2019 Form OR-20-S, Oregon S Corporation Tax Return, 150-102-025

Clear Form 2019 Form OR‑20-S Office use only Page 1 of 3, 150-102-025 (Rev. 08-14-19 ver. 01) 02651901010000 Oregon Department of Revenue Oregon S Corporation Tax Return • • • • Excise tax Submit original form—do not submit photocopy Space for 2-D barcode—do not write in box below • Income tax / / Fiscal year beginning Fiscal year ending / / See instructions for checkboxes. • New name • New address • OR‑FCG‑20 • Extension • Form OR‑37 • REIT/RIC • Amended • Form OR‑24 • • GILTI included on federal return • Accounting period change • Alternative apportionment request included Federal Form 8886 • Legal name • FEIN • DBA/ABN • Attn. or c/o • Current address • City • Contact first name – • Initial •Last name • State •ZIP code • Contact phone ( • Email ) – Don’t complete questions A through D unless this is your first return, or the answer changed during this tax year. • A. Incorporated in (state) • Incorporated on (date) •B. State of commercial domicile •C. Date business activity began in Oregon •D. Business activity code / / / / • E. List the tax years for which federal waivers of the statute of limitations are in effect and dates on which waivers expire • F. 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tax year • G. If first return, indicate: New business Successor to previous business • H. If final return, indicate: Withdrawn Name of previous business Name of merged or reorganized corporation FEIN FEIN – Dissolved – • .00 • .00 I. Enter the amount from Federal Form 1120S, line 21............................................................................................. • I. • J. Merged or reorganized Utility or telecommunications companies (see instructions). K. Fill in the amount of your total Oregon sales........................................................................................................ • K. 2019 Form OR‑20-S Page 2 of 3, 150-102-025 (Rev. 08-14-19 ver. 01) 02651901020000 Oregon Department of Revenue S corporations without built-in gains or excess net passive income, fill in your apportionment percentage on line 6 then enter -0- on lines 7, 8, and 10 and go to line 11. 1. Income taxed on federal Form 1120S from: (a) Built-in gains (enter amount from .00 Form 1120S, Schedule D, Part III, line 18)..... (b) Excess net passive income (enter amount .00 ........Total 1. from 1120S “Worksheet for line 22a”)............ 2. Total additions from Schedule OR-ASC-CORP, Section A, (only if apply to amounts included in line 1, see instructions).............................................. 2. 3. Total subtractions from Schedule OR-ASC-CORP, Section B, (only if apply to amounts included in line 1, see instructions).............................................. 3. 4. S corporation income before net loss deduction (line 1 plus line 2, minus line 3)................... 4. If income is entirely from Oregon sources, continue. If from both Oregon and other states, see Schedule OR-AP and continue. 5. Net loss from prior years as C corporation (deductible from built-in gain income only) (include schedule, enter as a positive number)....................................... 5. 6. Enter the apportionment percentage from Schedule OR-AP, part 1, line 22. Enter 100.0000 if you don’t apportion income.............. 6. % • .00 • .00 • .00 .00 • .00 • 7. .00 • You must attach Schedule OR-AP to apportion income. 7. Oregon taxable income (line 4 minus line 5, or from Schedule OR-AP, part 2, line 11)..... Tax • .00 • • • .00 .00 .00 8. Calculated tax (see instructions).................................... 8. 9. Schedule OR-FCG-20 adjustment (see instructions, include schedule)........................................................... 9. 10. Total calculated tax (line 8 minus line 9)........................ 10. 11. Minimum tax (see instructions)...................................... 11. 12. Tax (greater of line 10 or line 11)........................................................................................... 13. Tax adjustment for installment sales interest (include schedule).......................................... 14. Tax before credits (line 12 plus line 13)................................................................................. • 12. • 13. • 14. .00 .00 .00 Credits 15. Total carryforward credits from Schedule OR-ASC-CORP, Section D (see instructions)..... 16. Tax after carryforward credits (line 14 minus line 15)............................................................ 17. LIFO benefit recapture addition (see instructions)................................................................ • 15. • 16. • 17. .00 .00 .00 Net tax 18. Net tax (line 16 plus line 17, see instructions)....................................................................... 18. 19. 2019 estimated tax payments from Schedule ES line 7. Include payments made with extension............................................................................................ 19. 20. Tax due. Is line 18 more than line 19? If so, line 18 minus line 19......................... Tax due 20. 21. Overpayment. Is line 18 less than line 19? If so, line 19 minus line 18....... Overpayment 21. .00 22. Penalty due with this return (see instructions)................ 22. .00 23. Interest due with this return (see instructions)................ 23. 24. Interest on underpayment of estimated tax .00 (include Form OR-37)..................................................... 24. 25. Total penalty and interest (add lines 22 through 24)................................................................. 25. 26. Total due (line 20 plus line 25)................................................................................... Total due 26. 27. Refund available (line 21 minus line 25).................................................................. Refund 27. 28. Amount of refund to be credited to your open estimated tax account................................. 28. 29. Net refund (line 27 minus line 28)............................................................................Net refund 29. • .00 • • • .00 .00 .00 • • .00 .00 .00 .00 .00 • 2019 Form OR‑20-S Page 3 of 3, 150-102-025 (Rev. 08-14-19 ver. 01) 02651901030000 Oregon Department of Revenue Schedule SM—Oregon Modifications Passed Through to Shareholders Federal taxable income passed through to the shareholders is adjusted to the extent that items of income, loss, or deduction of the shareholder are required to be adjusted under the provisions of Oregon Revised Statutes, Chapters 314 and 316. Indicate which federal Schedule K-1 line item each modification is for. Don’t use Schedule OR-ASC-CORP codes for this section. Additions 1. Interest on government bonds of .00 other states ......................................... (K-1 line ____)........... 1. 2. Gain or loss on the sale of depreciable .00 property ............................................... (K-1 line ____)........... 2. .00 3. Other addition (include schedule) ..................................... 3. 4. Total Oregon additions.............................................................................................................. 4. Subtractions .00 5. Interest from U.S. government, such as Series EE .00 and HH bonds ..................................... (K-1 line ____)........... 5. 6. Gain or loss on the sale of depreciable .00 property ............................................... (K-1 line ____)........... 6. 7. Work opportunity credit wage .00 reductions ........................................... (K-1 line ____)........... 7. .00 8. Other subtraction (include schedule)................................. 8. 9. Total Oregon subtractions......................................................................................................... 9. .00 Schedule ES—Estimated Tax Payments or Other Prepayments Name of payer 1. Quarter 1 • Payer’s FEIN Date paid – / Name of payer 2. Quarter 2 • Payer’s FEIN / Amount paid..................................... • 1. .00 / Amount paid..................................... • 2. .00 / Amount paid..................................... • 3. .00 / Amount paid..................................... Date paid – / Name of payer 3. Quarter 3 • Payer’s FEIN Date paid – / Name of payer 4. Quarter 4 • Payer’s FEIN Date paid – / • • .00 .00 .00 4. 5. 5. Overpayment of another year’s tax applied as a credit against this year’s tax................................................. / 6. Payments made with extension or other prepayments for this tax year and date paid ______________________ 6. / 7. Reserved............................................................................................................................................................... 7. 8. Total prepayments (carry to line 19 on previous page)......................................................................................... 8. .00 Under penalty of false swearing, I declare that the information in this return and any enclosures are true, correct, and complete. Sign here Signature of officer Signature of preparer other than taxpayer X X Date Date / / Print first name of officer Title of officer / Initial Last name Phone / ( Print first name of preparer ) – • License no. of preparer Initial Last name Address of preparer City State ZIP code Mail refund returns and no tax due returns to: Mail tax-to-pay returns with payment to: Refund, PO Box 14777, Salem OR 97309-0960 Oregon Department of Revenue, PO Box 14790, Salem OR 97309-0470 Do NOT include a payment voucher with your return. Include a complete copy of your federal Form 1120S and schedules, including all federal K-1s or K-1 summary (see instructions). Don’t staple.
Extracted from PDF file 2019-oregon-form-20-s-instructions.pdf, last modified October 2018

More about the Oregon Form 20-S Instructions Corporate Income Tax TY 2019

We last updated the Form 20-S Instructions in March 2020, so this is the latest version of Form 20-S Instructions, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form 20-S Instructions directly from TaxFormFinder. You can print other Oregon tax forms here.

Related Oregon Corporate Income Tax Forms:

TaxFormFinder has an additional 50 Oregon income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Oregon Form 20-S Instructions.

Form Code Form Name
Form 20-S Oregon S Corporation Tax 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 20-S Instructions from the Department of Revenue in March 2020.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Oregon Form 20-S Instructions

We have a total of six past-year versions of Form 20-S Instructions in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form 20-S Instructions

2019 Form OR-20-S, Oregon S Corporation Tax Return, 150-102-025

2018 Form 20-S Instructions

2018 Form OR-20-S Instructions, Oregon S-Corporation Tax, 150-102-018

2017 Form 20-S Instructions

2017, Form OR-20-S Instructions, Oregon S-Corporation Tax Return, 150-102-018

2016 Form 20-S Instructions

2016, Form OR-20-S Instructions, Oregon S-Corporation Tax Return, 150-102-025-1

2015 Form 20-S Instructions

2015 Form 20-S Instructions, Oregon S-Corporation Tax Return, 150-102-025-1

For S-Corporations to file excise or income tax returns. Instructions only. 2014 Form 20-S Instructions

2012 Form 20-S Instructions, Oregon S-Corporation Tax Return, 150-102-025-1


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