OR-AF: Schedule OR-AF, Schedule of Affiliates for Corporations (2025)
Oregon · Oregon DOR · Used for tax years 2025
Schedule OR-AF lists affiliates for an Oregon corporation or insurance tax return. It reports each affiliate’s name, federal employer identification number (FEIN), address, and dates it joined or left the unitary group during the year, if applicable.
Who files this form
Schedule OR-AF is Oregon’s Schedule of Affiliates for Corporations. The 2025 form states that you must include this schedule with your Oregon corporation or insurance tax return.
What you'll need
Have the following information ready:
- Your corporation’s legal name as shown on your Oregon return and its federal employer identification number (FEIN).
- Each affiliate’s FEIN, business name, and address, including city, state, and ZIP code.
- The date any new affiliate joined the unitary group during 2025.
- The date any affiliate left the unitary group during 2025.
How to file
Include Schedule OR-AF with your Oregon corporation or insurance tax return. The schedule has space for two affiliates; include additional schedules if needed. Fill in the page number and total number of pages.
The provided form does not specify a mailing address or e-file instructions.
Common mistakes
Follow these reminders printed on the form:
- Use UPPERCASE letters.
- Use blue or black ink.
- Print at actual size (100%).
- Do not submit photocopies or use staples.
- Include additional schedules if needed.
- Include the schedule with your Oregon corporation or insurance tax return.
Questions people ask
What name should I enter for the corporation?
Use the corporation’s legal name as shown on your Oregon return.
What if an affiliate joined the unitary group during 2025?
Enter the date the affiliate became part of the unitary group in its “g” field. Use MM/DD/YYYY format.
What if an affiliate left the unitary group during 2025?
Enter the date the affiliate left the group in its “h” field. Use MM/DD/YYYY format.
What if I need to list more than two affiliates?
Include additional schedules if needed.