| 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. Starting in January 2010, we accept electronic returns for tax years 2007, 2008 and 2009.
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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Oregon corporate returns can be submitted electronically via the IRS as either a "linked submission" or an "unlinked submission". Both methods require inclusion of the electronic federal return.
If you are going to link a state submission to an IRS submission, the IRS requests that you send the IRS submission first. After IRS acceptance, send in the linked state submission to Oregon. This ensures that the state submission will be timely if the filer is near the due date.
The alternative is to simply send an unlinked submission to Oregon. Ask your software provider which method they support.
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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
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 Oregon forms and schedules required to be filed and not listed in the "Supported Forms and Schedules" shown above as well as supporting schedules and attachments you create and would have included in a paper return.
These supporting schedules can be combined in a spreadsheet or word processing document, then converted to a PDF, scanned, and attached to the electronic submission per your software provider's instructions. 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 PDF's with a small amount of information. Each explanation of a full page or longer should be a separate PDF attachment. All non-supported Oregon schedules or worksheets should also be separate PDF attachments. There is no limit on how many Oregon attachments may be included. Be sure to include a PDF attachment 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 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 first generates and sends a receipt that the return has been received. This is followed by an acknowledgement 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 up to two business days to receive the Oregon receipt and acknowledgment before contacting the department. All e-file inquiries should be directed to: electronic.filing@state.or.us.
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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