OR-OC-4: Schedule OR-OC-4, CPAR Adjustments Report for C Corporation Owners (2024)
Oregon · Oregon DOR · Used for tax years 2024
Oregon Schedule OR-OC-4 reports CPAR adjustments for C corporation owners of a pass-through entity. It lists each owner's ownership percentage, share of federal and Oregon-source CPAR adjustments, and CPAR tax, along with the total CPAR tax.
Who files this form
The 2024 Schedule OR-OC-4 is for reporting CPAR adjustments for C corporation owners of a pass-through entity. The form directs filers to include this schedule with Form OR-OC.
What you'll need
Have the following information ready:
- The pass-through entity’s name and federal employer identification number (FEIN).
- Each C corporation owner’s name, FEIN, and ownership percentage.
- Each owner’s share of federal CPAR adjustments and Oregon-source CPAR adjustments.
- The CPAR tax for each owner and the total CPAR tax.
The schedule must be included with Form OR-OC.
How to file
- Include Schedule OR-OC-4 with your Form OR-OC.
- Submit the original form, not a photocopy.
- Use additional copies of the page for additional C corporations. If you use more than one page, enter the total for all pages on line 6 of the first page.
The supplied form does not provide a mailing address or e-filing instructions.
Common mistakes
- Submitting a photocopy instead of the original form.
- Leaving the schedule out of your Form OR-OC submission.
- Using multiple pages without totaling all pages on line 6 of the first page.
Questions people ask
What owner information does the schedule ask for?
For each C corporation owner, provide its name, FEIN, ownership percentage, share of federal CPAR adjustments, share of Oregon-source CPAR adjustments, and CPAR tax.
What if I need to list more than five C corporation owners?
Use additional copies of the page for additional C corporations.
Where do I enter the total if I use multiple pages?
Total all pages on line 6 of the first page.
Which form should I include this schedule with?
Include it with Form OR-OC.