OR-21-V: Form OR-21-V, Pass-through Entity Elective Tax Payment Voucher (Revision 2025-04)
Oregon · Oregon DOR · Used for tax years 2024, 2025, 2026
Form OR-21-V is Oregon’s Pass-through Entity Elective Tax Payment Voucher. It identifies the entity, tax year, payment amount, and whether the payment is for an original return or extension, an estimated payment, or an amended return.
Who files this form
Use Form OR-21-V only if you’re making a pass-through entity elective tax payment without Form OR-21 and you’re not paying online.
What you'll need
To complete the voucher, have:
- The tax year beginning and ending dates.
- The pass-through entity’s legal name and federal employer identification number (FEIN).
- The current address, including city, state, and ZIP code.
- The contact’s name and phone number.
- The payment amount and payment type.
For a mailed payment, use a check, money order, or cashier’s check.
How to file
- Complete the voucher using UPPERCASE letters and blue or black ink. Print it at actual size (100%).
- Enter the payment amount and check one payment type: original return or extension, estimated payment, or amended return.
- Make your check, money order, or cashier’s check payable to the Oregon Department of Revenue.
- Write the tax year, “Form OR-21-V,” contact name, daytime phone number, and the entity’s FEIN on the payment.
- Mail the payment and voucher to:
Oregon Department of Revenue
PO Box 14950
Salem OR 97309-0950
For online payment options, visit www.oregon.gov/dor. Do not use this voucher if you’re paying online.
Common mistakes
- Don’t use this voucher if you’re paying online or making a payment with Form OR-21.
- Don’t mail cash.
- Don’t submit photocopies or use staples.
- Use UPPERCASE letters and blue or black ink.
- Print the voucher at actual size (100%).
- Remember to write the tax year, “Form OR-21-V,” contact name, daytime phone number, and the entity’s FEIN on the payment.
Questions people ask
Can I pay online instead?
Yes. The form directs you to www.oregon.gov/dor for online payment options. Use the voucher only if you’re not paying online and are making a payment without Form OR-21.
Which payment types are listed on the voucher?
Check one: original return or extension, estimated payment, or amended return.
Who should I make the payment payable to?
Make your check, money order, or cashier’s check payable to the Oregon Department of Revenue. Don’t mail cash.
What should I write on the payment?
Write the tax year, “Form OR-21-V,” contact name, daytime phone number, and the entity’s FEIN.