Oregon Distributive Share of Income Schedule

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Distributive Share of Income Schedule
2023 Schedule OR-K-1, Distributive Share of Income, Deductions, Credits, etc., 150-101-002Clear form

2023 Schedule OR-K-1
Page 1 of 1, 150-101-002
(Rev. 08-30-23, ver. 01)

Office use only

17612301010000

Oregon Department of Revenue

Distributive Share of Income, Deductions, Credits, etc.
For owners of pass-through entities
Beginning
Final OR-K-1

Amended OR-K-1

Part I—Pass-through entity (PTE) information
Federal employer identification number

For calendar year 2023
or fiscal year

Ending

Business code number

PTE name

City

Address

State

ZIP code

State

ZIP code

Part II—Owner information
Social Security number

Owner’s first name

Initial Last name

Address

General partner or LLC member manager

Shareholder

Limited partner or other LLC member

Beneficiary

Oregon resident? If no, state of legal residence

City

Check the appropriate box

Owner’s share of profit & loss/stock ownership

Beginning

Yes

Form
OR-OC

Part III—Distributive share items
Apportionment percentage

Form
OR-19

Form
OR-19-AF

Not
required

(a)
Federal column

End

(b)
Oregon column

Income (losses)
.00
1. Ordinary business income (loss)...................................................1.
.00
2. Net rental real estate income (loss)...............................................2.
.00
3. Other net rental income (loss).......................................................3.
.00
4. Guaranteed payments to partners................................................4.
.00
5. Interest income..............................................................................5.
.00
6. Ordinary/qualified dividends.........................................................6.
.00
7. Royalties........................................................................................7.
.00
8. Net short-term capital gain (loss)..................................................8.
.00
9. Net long-term capital gain (loss)...................................................9.
.00
10. Net section 1231 gain (loss)........................................................10.
.00
11. Other income (loss) (include schedule).......................................11.
Adjustments
.00
12. IRC section 179 expense............................................................12.
.00
13. Other adjustments (include schedule).........................................13.
Oregon additions
.00
14. Interest on state and local government bonds..............................14.
.00
15. Other additions (include schedule)..............................................15.
Oregon subtractions
.00
16. U.S. government interest............................................................16.
.00
17. Depreciation................................................................................17.
.00
18. Other subtractions (include schedule)........................................18.
Oregon credits
19. Credits (include schedule)...............................................................................................................19.
Payments
20. PTE owner payment from Form OR-19..........................................................................................20.
21. Tax paid on Form OR-OC filed on owner’s behalf..........................................................................21.
Keep this schedule with your tax records. Don’t submit with your individual tax return or the PTE return.

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Extracted from PDF file 2023-oregon-schedule-k-1.pdf, last modified November 2017

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More about the Oregon Schedule K-1 Corporate Income Tax TY 2023

The Oregon Schedule K-1 is used to provide an individual owner of a pass-through entity (PTE) with information necessary to complete their Oregon income tax return. Keep this schedule with your tax records. Don’t submit with your individual tax return, Form 65, or Form 20-S.

We last updated the Distributive Share of Income Schedule in January 2024, so this is the latest version of Schedule K-1, fully updated for tax year 2023. You can download or print current or past-year PDFs of Schedule K-1 directly from TaxFormFinder. You can print other Oregon tax forms here.

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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 Instructions	Form 20 Instructions
Schedule K-1	Distributive Share of Income Schedule
Form 20-INS Instructions	Form 20-INS Instructions
Form 65	Oregon Partnership Return of Income Tax Return
Form 20-V	Oregon Corporation Tax Payment Voucher Voucher

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 Schedule K-1 from the Department of Revenue in January 2024.

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 Schedule K-1

We have a total of twelve past-year versions of Schedule K-1 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Schedule K-1

2023 Schedule OR-K-1, Distributive Share of Income, Deductions, Credits, etc., 150-101-002

2022 Schedule K-1

2022 Schedule OR-K-1, Distributive Share of Income, Deductions, Credits, etc., 150-101-002

2021 Schedule K-1

2021 Schedule OR-K-1, Distributive Share of Income, Deductions, Credits, etc., 150-101-002

2020 Schedule K-1

2019 Schedule OR-K-1, Distributive Share of Income, Deductions, Credits, etc., 150-101-002

2019 Schedule K-1

2019 Schedule OR-K-1, Distributive Share of Income, Deductions, Credits, etc., 150-101-002

2018 Schedule K-1

2018 Schedule OR-K-1, Distributive Share of Income, Deductions, Credits, etc., 150-101-002

2017 Schedule K-1

2017 Schedule OR-K-1, Distributive Share of Income, Deductions, Credits, etc., 150-101-002

2016 Schedule K-1

2016, Oregon Schedule OR-K-1, Distributive Share of Income, Deductions, Credits, etc. 150-101-002

2015 Schedule K-1

2015, Oregon Schedule K-1, Distributive Share of Income, Deductions, Credits, etc. 150-101-002

For Individual Owners of Pass-Through Entities

2014 Schedule K-1

2014 Oregon Schedule K-1; Distributive Share of Income, Deductions, Credits, etc.; 150-101-002

2013 Schedule K-1

2012 Oregon Schedule K-1; Distributive Share of Income, Deductions, Credits, etc.; 150-101-002

2012 Schedule K-1

2012 Oregon Schedule K-1; Distributive Share of Income, Deductions, Credits, etc.; 150-101-002

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