| Instructions for Corporate E-file Preparers (MeF) |
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The following provides preparers of electronic returns with the information to successfully implement the federal/state electronic filing program and identifies items that are unique to electronic filing Oregon corporation tax returns.
The Oregon Department of Revenue began accepting electronic corporation and S corporation tax returns with corresponding forms and schedules in January 2008, utilizing the IRS’s Modernized E-file platform (MeF). We accept calendar year, fiscal year, short year, and amended returns for tax year 2007.
Oregon accepts corporation returns electronically from any IRS-approved Electronic Return
Originator (ERO) who uses e-file software approved by the IRS and Oregon. Oregon does not have a separate registration or approval process for EROs.
Use these instructions with IRS Publication 4163, Modernized e-File Information for Authorized IRS e-file Providers. The Oregon Department of Revenue conforms to all requirements, rules, and regulations governing tax preparers set forth by the IRS. Any information in IRS Publication 4163 is subject to change.
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| IRS MeF Fed/State Program |
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Submit corporation returns to the IRS as a “linked submission” (federal return with a state return attached) or an “unlinked submission” (state return only).
Note: If you are going to link a state submission to an IRS submission, send in the IRS submission first and then, after it has been accepted, send in the state submission. The IRS will send the state return to the state only if there is an accepted federal submission.
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| Supported Forms and Schedules |
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The department supports e-filing of the following forms and schedules:
- Form 20, Oregon Corporation Excise Tax Return
- Form 20-S, Oregon S Corporation Tax Return
- Form 20-I, Oregon Corporation Income Tax Return
- Form 20-INS, Oregon Insurance Excise Tax Return
- Schedule AP, Apportionment of Income For Corporations and Partnerships
- Schedule AF, Affiliate Schedule
- Form 37, Underpayment of Oregon Corporation Estimated Tax
- Form 24, Oregon Like-Kind Exchanges/Involuntary Conversions
- Qualified Research Activities Credit Form
- Worksheet FCG-20, Farm Liquidation Long-Term Capital Gain Tax Adjustment
- Dividend Deduction Worksheet
Please scan and attach other schedules to the electronic return as PDF attachments, or check with your software provider to see which forms and credits they support electronically.
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| Supporting Documentation |
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Supporting documents are required to be sent with the corporation tax return. This includes documentation required on the tax returns as well as schedules and worksheets. These supporting schedules can be combined in a spreadsheet or word processing document, then converted to a PDF and attached to the electronic submission. Multiple Oregon statements may be included, but should be differentiated by number; for example, Oregon Statement(s) 1, Oregon Statement(s) 2, etc. The intent is to allow multiple statements in one PDF if the explanations are short, therefore avoiding multiple PDFs with a small amount of information. Each explanation of a full page or longer should be a separate PDF attachment. All Oregon schedules or worksheets that do not have a schema should also be a separate PDF attachment. Follow the same guidelines for e-filed returns to determine what documentation should be sent. There is no limit on how many Oregon statements may be included. Be sure to include a PDF copy of the federal extension filed with the IRS if the extension box is checked.
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| Federal Return Data |
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All Oregon corporation returns must include a copy of the federal return as submitted to the IRS, including any attachments associated with that federal return. Consolidated filers may also include a pro-forma return and any attachments associated with that federal return.
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| Return Acknowledgments |
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The department generates an acknowledgment of acceptance or rejection for each return received. The acknowledgment record is in a format approved and agreed upon by the IRS, state agencies, transmitters, and software developers. Practitioners, transmitters, and software developers should allow two days to receive the Oregon acknowledgment before contacting the department.
The acknowledgment does not indicate if there are any adjustments to the return. Acceptance of the return does not imply that the return will pass all validity checks or post to the taxpayer’s account without delays.
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| Acceptance Codes |
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- A=Accepted. Indicates that the associated tax return has been accepted as a filed tax return.
- R=Rejected. Indicates that the associated tax return has been rejected. Oregon rejects tax returns that are incorrectly formatted, or if the correct signature procedure was not followed.
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| Signatures |
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Attach the signed Oregon Corporation E-file Signature Form if a personal identification number (PIN) for the corporate officer is not included in the return. This is the same PIN used for the IRS. Your software provider will make the Oregon Corporation E-file Signature Form available to you. Scan and attach the signed form as instructed by your software provider.
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| Consolidated Filers Only |
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Attach the signed Oregon Corporation E-file Signature Form only if the filer is part of a consolidated federal return and is not the filer for the IRS, or a PIN for the corporate officer is not included in the return.
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| Direct Deposits and Payments |
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Direct deposits and payments are not available. Payment must be mailed to the department with the accompanying payment voucher, the same process as a paper return.
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| Contact Information |
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Barbara Stoenner, corporate electronic filing coordinator
E-file hotline: 503-945-8415
E-mail: electronic.filing@state.or.us
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