OR-OC-3: Schedule OR-OC-3, CPAR Adjustments Report for Individuals, Fiduciaries, and Tiered Partners (2024)
Oregon · Oregon DOR · Used for tax years 2024
Oregon Schedule OR-OC-3 reports CPAR adjustments for individuals, fiduciaries, and tiered partners. It lists owners’ ownership percentages, shares of federal and Oregon-source CPAR adjustments, and CPAR tax, and is included with Form OR-OC.
Who files this form
Schedule OR-OC-3 reports CPAR adjustments for individuals, fiduciaries, and tiered partners. The form directs filers to include this schedule with Form OR-OC.
What you'll need
Have the information requested on the schedule ready:
- Pass-through entity name and federal employer identification number (FEIN).
- Owner type, individual’s name and Social Security number (SSN), or fiduciary name and FEIN.
- Ownership percentage.
- Share of federal CPAR adjustments.
- Share of Oregon-source CPAR adjustments.
- CPAR tax for each owner listed.
How to file
Include Schedule OR-OC-3 with your Form OR-OC. Submit the original form, not a photocopy.
Each page has space for four owners. Use additional copies of the page for additional individuals, fiduciaries, and tiered partners. If you use more than one page, total the CPAR tax from all pages on line 5 of the first page.
The provided 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 tax from additional pages: If you use multiple pages, include the totals from all pages on line 5 of the first page.
Questions people ask
Which return does this schedule go with?
Include Schedule OR-OC-3 with Form OR-OC.
What if I need to report more than four owners?
Use additional copies of the page for additional individuals, fiduciaries, and tiered partners.
How do I report the total CPAR tax?
Line 5 totals the CPAR tax amounts in fields marked “(a).” If you use more than one page, total all pages on line 5 of the first page.
Does the schedule ask for both federal and Oregon-source adjustments?
Yes. It has separate fields for each owner’s share of federal CPAR adjustments and share of Oregon-source CPAR adjustments.