OR-OC-3: Schedule OR-OC-3, CPAR Adjustments Report for Individuals, Fiduciaries, and Tiered Partners (2025)
Oregon · Oregon DOR · Used for tax years 2025
Oregon Schedule OR-OC-3 reports CPAR adjustments for individuals, fiduciaries, and tiered partners. It lists each owner's ownership percentage, share of federal and Oregon-source CPAR adjustments, and CPAR tax, along with total CPAR tax.
Who files this form
The 2025 Schedule OR-OC-3 is used to report 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 name and Social Security number (SSN), or fiduciary name and FEIN, as applicable.
- Ownership percentage for each owner.
- Each owner's share of federal CPAR adjustments and Oregon-source CPAR adjustments.
- CPAR tax for each owner.
You will also need Form OR-OC, which must include this schedule.
How to file
Include Schedule OR-OC-3 with your Form OR-OC. Submit the original schedule, not a photocopy.
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 supplied form does not provide a mailing address or electronic filing directions.
Common mistakes
- Submitting a photocopy instead of the original form.
- Leaving the schedule out of your Form OR-OC submission.
- When using multiple pages, failing to total all pages on line 5 of the first page.
Questions people ask
What adjustments does Schedule OR-OC-3 report?
It reports CPAR adjustments for individuals, fiduciaries, and tiered partners. It has separate fields for each owner's share of federal and Oregon-source CPAR adjustments.
How many owners fit on one page?
Each page has four owner entries. Use additional copies of the page for additional individuals, fiduciaries, and tiered partners.
Where do I enter the total CPAR tax?
Enter the total of the CPAR tax fields labeled (a) on line 5. If you use multiple pages, total all pages on line 5 of the first page.
Do I submit this schedule by itself?
No. The form directs you to include it with Form OR-OC.