OR-65: Form OR-65, Oregon Partnership Return of Income (2025)
Oregon · Oregon DOR · Used for tax years 2025
Form OR-65 is Oregon’s partnership income return for 2025. It reports partnership and partner information, Oregon modifications to federal partnership income, credits passed through to partners, and partnership minimum tax due or refund.
Who files this form
Form OR-65 is Oregon’s partnership income return. The form’s filing-requirement questions ask whether the partnership:
- Has income or loss from Oregon sources.
- Has Oregon resident partners.
It separately asks whether the partnership did business in Oregon during the year. The entity types listed are partnership, limited partnership, limited liability company, and limited liability partnership.
What you'll need
Have the following ready:
- A complete copy of the 2025 federal partnership return to include with Form OR-65, along with required schedules.
- The partnership’s FEIN, mailing address, phone number, and date activities started in Oregon.
- Contact information for the partner who has the partnership books.
- Partner information, including federal Schedule K-1 counts for all partners, Oregon residents, and nonresidents.
- Records of prepayments already made.
If the partnership had business activity both inside and outside Oregon, include Schedule OR-AP and use its Oregon apportionment percentage to figure Oregon-source income.
For Schedule I, include schedules explaining and computing Oregon modifications and credits. List each addition, subtraction, and credit by name, numeric code, and amount.
How to file
Type or print clearly and answer all questions. Enter beginning and ending dates for a fiscal or short tax year. Have a general partner or LLC member sign and date the return.
Submit the original form, not a photocopy. Mail Form OR-65 and required enclosures to:
Oregon Department of Revenue
PO Box 14555
Salem OR 97309-0940
Payment options
- Online: Make payments at www.oregon.gov/dor.
- By mail: Make a check, money order, or cashier’s check payable to the Oregon Department of Revenue. Write “2025 Form OR-65,” the contact name, daytime phone number, and partnership FEIN on the payment.
- Payment with the return: Put the payment in the same envelope as Form OR-65. Do not use a payment voucher.
- Payment without the return: Use a payment voucher. See Form OR-65-V Instructions.
Common mistakes
- Submitting a photocopy: The form requires the original.
- Leaving questions unanswered or writing unclearly: The form says to type or print clearly and answer all questions.
- Leaving out attachments: Include a complete copy of the 2025 federal partnership return and required schedules. Include Schedule OR-AP if the partnership had business activity inside and outside Oregon.
- Mailing cash: Do not mail cash.
- Using a payment voucher incorrectly: Do not use one when mailing payment with Form OR-65. Use one when mailing payment without the return.
- Not reporting partners’ shares: Each partner’s share of modifications or credits must be reported on their federal Schedule K-1, Schedule OR-K-1, or an equivalent.
Questions people ask
When does the form show a $150 minimum tax?
Line 3A says to enter $150 if the partnership answered yes to doing business in Oregon and yes to having Oregon-source income or loss, Oregon resident partners, or both. Otherwise, it says to enter 0. The line also refers filers to the instructions.
How do I figure the tax due or refund?
If line 3A, tax liability, is greater than line 3B, prepayments, subtract line 3B from line 3A to find the tax due. If prepayments are greater than the liability, subtract line 3A from line 3B to find the refund.
How are Oregon modifications and credits divided among partners?
Generally, each partner’s share is figured using their profit/loss sharing percentage. Report the share on the partner’s federal Schedule K-1, Schedule OR-K-1, or an equivalent.
What if partners have self-employment income in a transit district?
If the partnership answers yes to the questions about partners’ self-employment income in the TriMet Transit District or Lane Transit District, the individual partners must file Form OR-TM and/or Form OR-LTD. The partnership may instead elect to file on their behalf.