OR-OC-2: Schedule OR-OC-2, Oregon Composite Return Tax Calculation for C Corporation Owners (2025)
Oregon · Oregon DOR · Used for tax years 2025
The 2025 Schedule OR-OC-2 calculates Oregon composite return tax for electing nonresident C corporation owners of a pass-through entity. It reports each owner's ownership percentage, shares of federal and Oregon-source distributive income, Oregon excise or income tax, estimated t
Who files this form
The 2025 Schedule OR-OC-2 is used to calculate Oregon composite return tax for electing nonresident C corporation owners of a pass-through entity (PTE). Include this schedule with Form OR-OC.
What you'll need
Have the following information ready:
- The PTE’s name and federal employer identification number (FEIN).
- Each electing nonresident C corporation owner’s name, FEIN, tax type (E or I), and ownership percentage.
- Each owner’s share of federal income and Oregon-source distributive income.
- Each owner’s Oregon excise or income tax, share of estimated tax paid, and interest on underpayment of tax.
How to file
Include Schedule OR-OC-2 with your Form OR-OC. Submit the original form, not a photocopy.
Each page has space for five C corporation owners. Use additional copies of the page for additional C corporations. If you use more than one page, total all pages on line 6 of the first page, separately for fields (a), (b), and (c).
The supplied form does not state a mailing address or e-filing method.
Common mistakes
- Submitting a photocopy instead of the original form.
- Leaving the schedule out of your Form OR-OC filing.
- Using multiple pages without totaling all pages on line 6 of the first page.
Questions people ask
What is Schedule OR-OC-2 for?
It is the 2025 Oregon Composite Return Tax Calculation for C Corporation Owners. The owner information section is for electing nonresident owners.
What if I have more than five C corporation owners?
Use additional copies of the page. Total all pages on line 6 of the first page.
What totals go on line 6?
Enter separate totals for (a) Oregon excise or income tax, (b) share of estimated tax paid, and (c) interest on underpayment of tax.
Which return should include this schedule?
Include it with Form OR-OC.