Oregon Mobile Home Park Closure

There are only 19 days left until tax day on April 17th! eFile your return online here , or request a six-month extension here .

Mobile Home Park Closure
Schedule OR-MPC Instructions, Manufactured Dwelling Park Closure Credit, 150-101-178-1Schedule OR-MPC Instructions

Manufactured Dwelling Park Closure Credit
General information
Use Schedule OR-MPC to claim the Oregon Manufactured
Dwelling Park Closure Credit. The credit is available to you
if you moved out of a manufactured dwelling park because
it closed or was closing. “Manufactured dwelling” includes
manufactured homes, mobile homes, and residential trailers.
To qualify, you must meet all of the following requirements:
• Owned your manufactured dwelling.
• Rented space in the closing park for your manufactured
dwelling.
• Occupied your manufactured dwelling as your principal
residence.
• Received a notice that the park was closing while you
owned and occupied the manufactured dwelling.
• Moved out of the manufactured dwelling park, along
with all household members, because of the park closure
notice.
Members of your household include you, your spouse
(unless you lived apart the entire year), and anyone else who
lived in your home with you during any part of the year.
If more than one individual in a household qualifies to claim
the tax credit, the qualifying individuals may each claim
a share of the available credit that is in proportion to their
adjusted gross incomes for the tax year.

150-101-178-1 (Rev. 08-18-22)

Keep the following list of important documents with your
tax records for three years after the year the credit has been
claimed. Don’t send these items unless requested:
• Copy of the written notice that you received telling you
that the park is closing and the closing date.
• Lease agreement with the closing park showing the
address where you lived in that park and listing you as
the occupant.
• Proof of ownership of the manufactured dwelling.
• Proof that you moved out of the manufactured dwelling
park.
This credit must be claimed for the year you moved out of
the manufactured dwelling park.

Additional resources
Download Oregon tax forms and instructions at
www.oregon.gov/dor/forms or contact us to order them.

Do you have questions or need help?
ww.oregon.gov/dor
w
503-378-4988 or 800-356-4222
[email protected]dor.oregon.gov
Contact us for ADA accommodations or assistance in other
languages.

Page 1 of 1

Schedule OR-MPC Instructions

Extracted from PDF file 2022-oregon-or-mpc.pdf, last modified August 2022

Download This Form

Print This Form

More about the Oregon OR-MPC Corporate Income Tax TY 2022

We last updated the Mobile Home Park Closure in February 2023, so this is the latest version of OR-MPC, fully updated for tax year 2022. You can download or print current or past-year PDFs of OR-MPC directly from TaxFormFinder. You can print other Oregon tax forms here.

eFile your Oregon tax return now

eFiling is easier, faster, and safer than filling out paper tax forms. File your Oregon and Federal tax returns online with TurboTax in minutes. FREE for simple returns, with discounts available for TaxFormFinder users!

File Now with TurboTax

Other Oregon Corporate 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 20-V	Oregon Corporation Tax Payment Voucher Voucher
Form 65	Oregon Partnership Return of Income Tax Return
Form 41	Oregon Fiduciary Income Tax Return Tax Return
Schedule K-1	Distributive Share of Income Schedule
Form 20	Oregon Corporation Excise Tax Return 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 OR-MPC from the Department of Revenue in February 2023.

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 OR-MPC

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

2022 OR-MPC

Schedule OR-MPC Instructions, Manufactured Dwelling Park Closure Credit, 150-101-178-1

2021 OR-MPC