OR-OC-1: Schedule OR-OC-1, Oregon Composite Return Tax Calculation for Individual and Fiduciary Owners (2025)
Oregon · Oregon DOR · Used for tax years 2025
Schedule OR-OC-1 calculates Oregon composite return tax for electing nonresident individual and fiduciary owners of a pass-through entity. It reports each owner's income shares, Oregon income tax, PTE-E tax credit, Oregon surplus (kicker), estimated tax paid, and interest on unde
Who files this form
Schedule OR-OC-1 is used to calculate Oregon composite return tax for electing nonresident individual and fiduciary owners of a pass-through entity (PTE). Include this schedule with Form OR-OC.
What you'll need
Have the following information ready to complete the schedule:
- The PTE’s name and federal employer identification number (FEIN).
- Each electing nonresident owner’s type, name, Social Security number and filing status, or fiduciary name and FEIN, as applicable.
- Each owner’s ownership percentage, share of federal income, and share of Oregon-source distributive income.
- Each owner’s Oregon income tax, PTE-E tax credit, Oregon surplus (kicker), share of estimated tax paid, and interest on underpayment of tax.
The schedule must be included with Form OR-OC.
How to file
Include Schedule OR-OC-1 with your Form OR-OC. Submit the original form, not a photocopy.
The schedule has space for four owners. Use additional copies of the page for additional nonresident owners electing to join the composite filing. If you use more than one page, total all pages on line 5 of the first page.
The supplied form does not give a mailing address or e-filing instructions.
Common mistakes
- Submitting a photocopy: The form says to submit the original form.
- Leaving out the schedule: Include it with Form OR-OC.
- Missing additional owners: Use additional pages for additional nonresident owners electing to join the composite filing.
- Not combining page totals: If you use multiple pages, total all pages on line 5 of the first page.
Questions people ask
Which owners does this schedule cover?
It covers electing nonresident individual and fiduciary owners included in the composite filing.
What if there are more than four owners?
Use additional copies of the page for additional nonresident owners electing to join the composite filing.
Where do I put the totals if I use multiple pages?
Total all pages on line 5 of the first page. Line 5 has separate totals for fields (a) through (e).
What amounts are reported in fields (a) through (e)?
They are Oregon income tax, PTE-E tax credit, Oregon surplus (kicker), share of estimated tax paid, and interest on underpayment of tax.