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Oregon e-filing information

Electronic filing mandate

Paid preparers who meet the requirements of the federal e-file mandate need to file Oregon returns electronically.

Returns supported for electronic filing

You can electronically file the following returns:
  • C Corporation
  • S Corporation
  • Consolidated/combined
  • Amended
  • Short year
  • Composite (Form OC)
  • Withholding (Form OR-19)
  • Pass-through entity (Form OR-21)

Returns not supported for electronic filing

You can't file the following returns electronically:
  • Extensions
  • Estimates

Signature requirements for electronic filing

Oregon doesn't have a specific signature form for corporate returns. It considers the act of completing and filing electronically an authorized signature.

Resubmitting returns

If you need to make a change to a return already filed electronically and accepted by the state of Oregon, you'll need to amend the return. You can file an amended return electronically if it's properly identified as amended on the face of the return.
If Oregon rejects the return, you can make changes, correct the rejection, and resubmit it. If you can retransmit the return electronically, you'll need to file and have Oregon accept it by the return due date or 10 calendar days after you initially received the rejected acknowledgment, whichever is later.
You need to complete, transmit, and have the taxpayer's federal return accepted by the IRS before transmitting or retransmitting an Oregon-only electronic file. Use the federal ELF screen to suppress the federal electronic file.
If you can't retransmit the return electronically, you'll need to file on paper by the return due date or 10 calendar days after you initially received the rejected acknowledgment, whichever is later. Include an explanation of why you're filing the return late and a copy of the rejection.

Attachments

Oregon needs a valid federal return in the electronic file. Therefore, if the federal return isn't supported for electronic filing by the IRS, you can't e-file the state return.
Oregon allows PDF attachments in the electronic file. There are specific naming conventions when you attach PDFs. Refer to the Oregon Corporate e-File Handbook for a list of accepted file names. The following generates as a PDF and attaches to the electronic file:
  • Oregon general footnote
  • Oregon elections
  • Oregon required statements
  • The federal extension - Form 7004
  • Dividend deduction worksheet
  • Nonunitary schedule
  • Net nonbusiness income (loss) schedule
  • Gains from prior year installment sales schedule
  • Net nonbusiness Oregon income (loss) schedule
  • Gain from Oregon prior year installment sales schedule
  • Capital loss from other years schedule
  • Form 150-101-046, Reservation Enterprise Zone Tax Credit Worksheet

Payment methods

Oregon lets you pay for balance due returns by electronic funds withdrawal (direct debit), credit card, money order, or check with voucher OR-20-V. You can only pay for amended returns with a balance due by check or money order.
You need to include bank information and a requested payment date when you request electronic funds withdrawal. Oregon will use the bank information you enter on the federal
Bank
 screen. If you have different bank information for Oregon, use the
ORBank
 screen in the General folder.
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