OR-MPC: Schedule OR-MPC, Manufactured Dwelling Credit (Revision 2025-09)
Oregon · Oregon DOR · Used for tax years 2024, 2025, 2026
Schedule OR-MPC calculates Oregon’s Manufactured Dwelling Park Closure Credit. It records information about the closing park, your residence and move-out dates, other owners, and amounts that reduce your credit.
Who files this form
Schedule OR-MPC is used to claim Oregon’s Manufactured Dwelling Park Closure Credit. If you claim the credit, include this schedule with your Oregon return.
The form does not state the full eligibility rules.
What you'll need
Have the following information ready to complete the schedule:
- The tax year, your name and Social Security number (SSN), and your spouse’s name and SSN.
- The closing park’s name, your manufactured dwelling’s address, and the manager’s name and phone number.
- The dates you occupied the home as your principal residence in the park.
- The date the park owner or landlord gave you the closure notice.
- The date you and your entire household moved out of the park.
- The names and SSNs of all owners of the home, and whether each other owner lived with you at any time during the year.
- Any amount paid to you because the park closed due to eminent domain.
- The total credit claimed by all other owners of your home.
How to file
- Enter the tax year and complete the personal, park, occupancy, closure, and ownership information.
- Start with the $5,000 maximum credit on line 1. Enter any payment you received because the park closed due to eminent domain on line 2, then subtract line 2 from line 1.
- Enter the total credit claimed by all other owners on line 4. Subtract that amount from line 3 to calculate your credit on line 5.
- Enter your credit in section F of Schedule OR-ASC or section I of Schedule OR-ASC-NP, using code 891.
- Include Schedule OR-MPC with your Oregon return.
The form does not provide a mailing address or e-filing instructions.
Common mistakes
- Leaving out your spouse’s information because you file separate returns. The form says to list your spouse even if you file separately.
- Forgetting to include Schedule OR-MPC with your Oregon return. The form specifically reminds you to include it.
Questions people ask
What is the maximum credit shown on the form?
Line 1 lists a maximum credit of $5,000. The calculation subtracts payments received because the park closed due to eminent domain and credits claimed by other owners.
How do other owners’ credit claims affect mine?
Enter the total credit claimed by all other owners of your mobile home on line 4. Subtract line 4 from line 3 to get your credit on line 5.
Where do I report the credit?
Enter the line 5 amount in section F of Schedule OR-ASC or section I of Schedule OR-ASC-NP using code 891.
Which move-out date does the form ask for?
It asks for the date you and your entire household moved out of the mobile home park, in month/day/year format.