Oregon Oregon Composite Return

Oregon Composite Return
2025 Form OR-OC, Oregon Composite Return, 150-101-154
Clear form

2025 Form OR-OC

Office use only

Page 1 of 2, 150‑101‑154
(Rev. 07‑21‑25, ver. 01)

01372501010000

Oregon Department of Revenue

Oregon Composite Return
Submit original form—do not submit photocopy.
Pass‑through entity (PTE) name

Federal employer identifcation number (FEIN)

PTE address

PO Box

City

State

–

Initial

Contact first name

Contact last name

Contact phone

(
Type of PTE fling this
return (check box):

S corporation

Number of owners included
in this return that are:

Partnership

Individuals

Extension filed.
Amended return.
CPAR report.

LLC
Estates

C corporations

Tax year end date for majority of owners on composite return:

/

Extended due date:

ZIP code

/

–

)

Trust

LP

LLP

Trusts

/

/

If amending for an NOL, tax year the NOL was generated:
FPA issue date:

/

/

Audited partnership tax year end date:

/

/

Form OR‑OC‑TR submitted.

Individuals, trusts, and estates
1. Composite tax [from Schedule OR‑OC‑1, line 5(a), or
.00
Schedule OR‑OC‑2, line 6(a)] ........................................................1a.
2. CPAR tax [from Schedule OR‑OC‑3, line 5(a), or
.00
Schedule OR‑OC‑4, line 6(a)] ........................................................2a.
.00
3. Add lines 1 and 2 ............................................................................3a.
.00
4. PTE‑E tax credit [from Schedule OR‑OC‑1, line 5(b)] ....................4a.
.00
5. Oregon surplus (kicker) [from Schedule OR‑OC‑1, line 5(c)] .........5a.
6. Estimated tax payments for 2025. Include all payments you
.00
made before fling this return .........................................................6a.
.00
7. Add lines 4, 5, and 6 ....................................................................... 7a.
8. Overpayment. Is line 3 less than line 7? If so, line 7
.00
minus line 3 .....................................................................................8a.
.00
9. Tax to pay. Is line 3 more than line 7? If so, line 3 minus line 7 .....9a.
.00
10. Penalty and interest (see instructions) .........................................10a.
11. Interest on underpayment of estimated tax [from Schedule
.00
OR‑OC‑1, line 5(e), or Schedule OR‑OC‑2, line 6(c)] .................. 11a.
.00
12. Add lines 9, 10, and 11.................................................................. 12a.
13. Amount you owe. Is line 12 more than line 8? If so, line 12
.00
minus line 8 ...................................................................................13a.
.00
14. Refund. Is line 8 more than line 12? If so, line 8 minus line 12 .... 14a.

Corporate income or excise tax
1b.

.00

2b.
3b.

.00
.00

6b.
7b.

.00
.00

8b.
9b.
10b.

.00
.00
.00

11b.
12b.

.00
.00

13b.
14b.

.00
.00

2025 Form OR-OC
Page 2 of 2, 150‑101‑154
(Rev. 07‑21‑25, ver. 01)

01372501020000

Oregon Department of Revenue

Net amount you owe or net refund
15.
16.
17.
18.
19.
20.

.00
.00
.00
.00
.00
.00

Add lines 13a and 13b ........................................................................................................................................15.
Add lines 14a and 14b ........................................................................................................................................16.
Amount you owe. Is line 15 more than line 16? If so, line 15 minus line 16—stop here ..... Amount you owe 17.
Is line 16 more than line 15? If so, line 16 minus line 15 ....................................................................................18.
Fill in the part of line 18 that you want applied to your open estimated tax account .......................................19.
Net refund. Line 18 minus line 19 .................................................................................................. Net refund 20.

Under penalty of false swearing, I declare the information in this return and any attachments is true, correct, and complete.
Sign here. Keep a copy of this return for your tax records.
Date

Signature of general partner, LLC member, or officer

/

/

X

Title of general partner, LLC member, or officer
Print first name of general partner, LLC member, or officer

Initial

Last name

X

Print first name of paid preparer

Preparer license number

Date

Signature of paid preparer

/
Initial

/

Last name

Paid preparer address

City

Paid preparer phone

(
State

)

–

ZIP code

Make your payment
· Online: You can make payments anytime at www.oregon.gov/dor.
· By mail: Make your check, money order, or cashier’s check payable to the Oregon Department of Revenue. Don’t mail cash. Write “2025 Form
OR‑OC,” contact name, daytime phone, and the entity’s FEIN on the payment. With Form OR-OC: Send the payment in the same envelope with
Form OR‑OC. Don’t use a payment voucher. Without Form OR-OC: Use a payment voucher. See Form OR‑OC‑V Instructions.
Mail your return
Without payment: Oregon Department of Revenue, PO Box 14700, Salem OR 97309‑0930.
With payment: Oregon Department of Revenue, PO Box 14555, Salem OR 97309‑0940.