OR-AP: Schedule OR-AP, Apportionment of Income for Corporations and Partnerships (2025)
Oregon · Oregon DOR · Used for tax years 2025
The 2025 Oregon Schedule OR-AP is used by corporations and partnerships to report income apportionment information. It records Oregon and everywhere amounts for property, payroll, and sales, 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.
What you'll need
Have the following information ready:
- 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 the property, payroll, and sales fields that apply to you.
- Schedule OR-PI for partnership sales reported on Part 1, line 17.
- The worksheet amount for your Oregon apportionment percentage on Part 1, line 23.
Part 2 requires supporting schedules for amounts entered for net nonapportionable income, gains from prior-year installment sales, Oregon apportioned net losses from prior years, and net capital losses from other years.
How to file
Include Schedule OR-AP with your Oregon corporation or insurance tax return.
For the paper form, use UPPERCASE letters and blue or black ink. Print at actual size (100%). Do not submit photocopies or use staples.
The form does not provide a mailing address or e-filing directions.
Common mistakes
- Do not enter an amount less than zero for the property/real estate income and interest factor.
- Round the Oregon apportionment percentage to four decimal places in Part 1, line 23, and Part 2, line 5.
- Include the supporting schedules requested in Part 2.
- Use UPPERCASE letters, blue or black ink, and actual-size printing (100%). Do not submit photocopies or use staples.
- Do not leave Schedule OR-AP out of your Oregon corporation or insurance tax return.
Questions people ask
How do I report rented property?
Capitalize rented property at eight times the rental rate paid. Report the Oregon amount on Part 1, line 6a, and the everywhere amount on line 6b.
Where do I report partnership sales?
Enter partnership sales from Schedule OR-PI on Part 1, line 17.
Where does the Oregon apportionment percentage go?
Enter the amount from the worksheet on Part 1, line 23. Carry that percentage to Part 2, line 5. Round both entries 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. Add the losses on lines 10a and 10b to get line 11, then subtract line 11 from line 9 to get Oregon taxable income on line 12.