OR-OC-4: Schedule OR-OC-4, CPAR Adjustments Report for C Corporation Owners (2025)
Oregon · Oregon DOR · Used for tax years 2025
The 2025 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 total CPAR tax.
Who files this form
The 2025 Schedule OR-OC-4 is used to report CPAR adjustments for C corporation owners of a pass-through entity. 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 and FEIN.
- Each owner’s ownership percentage.
- Each owner’s share of federal CPAR adjustments and Oregon-source CPAR adjustments.
- Each owner’s CPAR tax amount.
How to file
Include Schedule OR-OC-4 with your Form OR-OC. Submit the original form, not a photocopy.
The schedule 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 the CPAR tax from all pages on line 6 of the first page and complete the page numbering fields.
The supplied form does not give a mailing address or e-filing instructions.
Common mistakes
- Submitting a photocopy instead of the original form.
- Forgetting to include the schedule with Form OR-OC.
- Not adding pages when reporting additional C corporation owners.
- When using multiple pages, failing to total all pages on line 6 of the first page.
Questions people ask
What adjustment amounts does the schedule ask for?
For each C corporation owner, enter the share of federal CPAR adjustments, the share of Oregon-source CPAR adjustments, and the CPAR tax.
What if I have more than five C corporation owners?
Use additional copies of the page for additional C corporations.
Where do I enter the total CPAR tax?
Enter the total of the amounts in field (a) on line 6. If you use multiple pages, enter the total for all pages on line 6 of the first page.
Which form goes with this schedule?
Include Schedule OR-OC-4 with Form OR-OC.