OR-21-MD-PT: Schedule OR-21-MD-PT Instructions, Pass Through of Distributive Share of Proceeds, Addition, and Credit (2025)
Oregon · Oregon DOR · Used for tax years 2025
These instructions explain how to complete Oregon Schedule OR-21-MD-PT for 2025. The schedule reports distributive proceeds, an addition for tax deducted at the federal level, and a credit for PTE elective tax paid that pass from a lower-tier entity through an upper-tier pass-thr
Who files this form
Upper-tier pass-through entities (PTEs) that are members of lower-tier entities electing to pay Oregon’s PTE elective tax (PTE-E tax) use Schedule OR-21-MD-PT to report items passed through to their members.
Complete a separate schedule for each electing lower-tier entity and include it with Form OR-21. The addition and credit received from the lower-tier entity cannot be claimed on an entity-level return. They must be passed through to the upper-tier PTE’s members.
What you'll need
Have these documents and details ready:
- Schedule OR-21-K-1 from each electing lower-tier entity, showing distributive proceeds on line 1, the addition on line 2, and the credit on line 3.
- Each lower-tier entity’s organization type, legal name, federal employer identification number (FEIN), and current address.
- Each member’s name, current address, phone number, and Social Security number (SSN).
- Each member’s ownership percentage and share of the proceeds, addition, and credit.
- Whether a nonresident member elects to be included in a composite filing for the tax year.
How to file
To complete your filing, go to Revenue Online at www.oregon.gov/dor.
- Complete one Schedule OR-21-MD-PT for each electing lower-tier entity. Use additional pages as needed.
- In Part A, enter the lower-tier entity’s information.
- In Part B, transfer Schedule OR-21-K-1 lines 1, 2, and 3 to schedule lines 2, 3, and 4, respectively.
- In Part C, enter each member’s information and share of the proceeds, addition, and credit.
- Include all completed schedules and additional pages when filing Form OR-21.
You may use Worksheet OR-21-MD-PT to prepare the schedule, but do not file the worksheet.
Common mistakes
- Claiming the addition or credit at the entity level. These items must be passed through to the upper-tier PTE’s members.
- Omitting schedules or extra pages. Include a separate schedule for each electing lower-tier entity, along with any additional pages, with Form OR-21.
- Using an assumed business name instead of the legal name. Enter the lower-tier entity’s legal name even if it does business under another name.
- Using totals that do not match. Total member proceeds in column l must match line 2, additions in column m must match line 3, and credits in column n must match line 4.
- Filing the worksheet. It is informational only. Its three bottom total lines are for preparer convenience and are not part of the schedule.
Questions people ask
Which entity-type box should an LLC check?
If the lower-tier LLC is treated as a partnership or an S corporation for tax purposes, check the applicable box.
What ownership percentage should I enter for a member?
Use the member’s ownership percentage at the close of the tax year. If the member disposed of all or part of an ownership interest during the year, use the percentage before the disposition.
When should I mark the Form OR-OC box?
Mark it if the member is a nonresident who elects to be included in a composite filing for the 2025 tax year.
Where can I get help?
Visit www.oregon.gov/dor, call 503-378-4988 or 800-356-4222, or email questions.dor@dor.oregon.gov. You can also contact the department for ADA accommodations or assistance in other languages.