OR-AP: Schedule OR-AP, Apportionment of Income for Corporations and Partnerships (2024)
Oregon · Oregon DOR · Used for tax years 2024
Schedule OR-AP is Oregon’s apportionment of income schedule for corporations and partnerships. It reports Oregon and everywhere amounts for property, payroll, and sales factors, along with the Oregon apportionment percentage.
Who files this form
Schedule OR-AP is titled “Apportionment of Income for Corporations and Partnerships.” The form states that you must include this schedule with your Oregon corporation or insurance tax return.
The supplied form does not give more detailed rules about which taxpayers must complete it.
What you'll need
Have the following information ready for the fields that apply to you:
- Your legal name as shown on your Oregon return and your federal employer identification number (FEIN).
- A description and the locations of your Oregon business activities.
- Oregon and everywhere amounts for property, payroll, and sales.
- Schedule OR-PI for partnership sales reported on Part 1, line 17.
- Income and loss information for the taxable income computation in Part 2.
Part 2 calls for supporting schedules for net nonapportionable income, gains from prior-year installment sales, Oregon apportioned net losses from prior years, and net capital losses from other years, as applicable.
Part 1, line 23, also calls for an apportionment percentage from a worksheet referenced in the instructions. That worksheet is not included in the supplied text.
How to file
Include Schedule OR-AP with your Oregon corporation or insurance tax return.
For the printed form:
- Use uppercase letters and blue or black ink.
- Print at actual size, 100%.
- Do not submit photocopies or use staples.
The supplied text does not provide a mailing address or e-filing directions.
Common mistakes
- Do not enter an amount less than zero in the property/real estate income and interest factor section.
- Round the Oregon apportionment percentage to four decimal places in Part 1, line 23, and Part 2, line 5.
- Include supporting schedules where Part 2 directs you to do so.
- Do not omit Schedule OR-AP from your Oregon corporation or insurance tax return.
- Follow the printing reminders: uppercase letters, blue or black ink, actual size, no photocopies, and no staples.
Questions people ask
How is rented property reported?
The form says to capitalize rented property at eight times the rental rate paid. Report it on Part 1, line 6a for Oregon and line 6b for everywhere.
Where do partnership sales go?
Part 1, line 17, is for partnership sales from Schedule OR-PI.
Where does the Oregon apportionment percentage go?
Enter the amount from the worksheet referenced in the instructions on Part 1, line 23. Carry that percentage to Part 2, line 5. Both lines require rounding to four decimal places.
How does Part 2 calculate Oregon taxable income?
Multiply line 4 by line 5 to get income apportioned to Oregon on line 6. Add lines 6, 7, and 8 to get line 9. Then subtract the total loss on line 11 from line 9 to get Oregon taxable income on line 12.