OR-OC-TR: Form OR-OC-TR, Oregon Composite Return Payment Transfer Request For Owners Not Joining Form OR‑OC (Revision 2024-09)
Oregon · Oregon DOR · Used for tax years 2024, 2025, 2026
Form OR-OC-TR requests a transfer of estimated tax payments from an Oregon pass-through entity’s tax account to the accounts of owners not joining Form OR-OC. It lists the estimated payments, amounts to transfer to each owner, and amounts to remain on the entity’s account.
Who files this form
Form OR-OC-TR is for pass-through entities (PTEs) requesting a transfer of estimated tax payments from the PTE’s tax account to the accounts of owners who are not joining Form OR-OC.
What you'll need
Have the following information ready to complete the form:
- The PTE’s name, federal employer identification number (FEIN), address, and contact phone number.
- The tax year and the amounts and check dates for estimated payments 1 through 4.
- The amount of each payment that will remain on the PTE account.
- Each owner’s name, owner type, address, and SSN, or entity name and FEIN, plus the payment amounts to transfer to that owner.
- The signing general partner’s, LLC member’s, or officer’s name and title.
- Preparer information, if applicable, including contact details and the paid preparer’s license number.
How to file
- Enter the tax year, PTE details, and estimated payment amounts and check dates on page 1.
- Complete page 2 before signing. List the amounts that will remain on the PTE account and the amounts to transfer to each owner. The totals for payments 1 through 4 must match the corresponding estimated payments on page 1.
- Have an authorized general partner, LLC member, or officer sign and date the form. The form also provides a signature and date field for a paid preparer.
- Keep a copy with your tax records and mail the original before filing Form OR-OC. Do not include it with Form OR-OC.
Mail to:
Oregon Department of Revenue
PO Box 14999
Salem OR 97309-0990
Common mistakes
- Sending a photocopy instead of the original form.
- Signing and mailing the form before completing page 2.
- Including Form OR-OC-TR with Form OR-OC instead of mailing it separately before filing Form OR-OC.
- Entering totals on page 2 that do not match estimated payments 1 through 4 on page 1.
- Failing to keep a copy with your tax records.
Questions people ask
Who can sign the transfer request?
A general partner, LLC member, or officer signs to certify that they are authorized to request the transfer from the PTE’s tax account to the accounts listed on page 2.
Can some of the estimated payments stay on the PTE account?
Yes. Page 2 has fields for the amount of each payment that will remain on the PTE account and a total for the PTE.
Should I send this form with Form OR-OC?
No. Mail Form OR-OC-TR before filing Form OR-OC, and do not include the two forms together.
How should the payment totals match?
For each of payments 1 through 4, the total remaining on the PTE account plus the amounts transferred to owners must match the corresponding estimated payment on page 1.