OR-OC-V: Form OR-OC-V, Oregon Composite Return Payment Voucher (Revision 2025-04)
Oregon · Oregon DOR · Used for tax years 2024, 2025, 2026
Form OR-OC-V is the Oregon Composite Return Payment Voucher for pass-through entities. It identifies the entity, payment amount, and whether the payment is for an original return or extension, an estimated payment, or an amended return.
Who files this form
Use Form OR-OC-V only if you’re making a payment without Form OR-OC and you’re not paying online. This is the payment voucher for an Oregon composite return.
What you'll need
To complete the voucher, have these details ready:
- Tax year end date for the majority of owners on the composite return, in MM/DD/YYYY format.
- Pass-through entity (PTE) name, federal employer identification number (FEIN), and mailing address.
- Contact name and phone number.
- Payment amount and payment type: original return or extension, estimated payment, or amended return.
For a mailed payment, use a check, money order, or cashier’s check payable to the Oregon Department of Revenue.
How to file
Complete the voucher using UPPERCASE letters and blue or black ink. Enter the payment amount and check one payment type.
Make your check, money order, or cashier’s check payable to the Oregon Department of Revenue. Write the tax year, “Form OR-OC-V,” contact name, daytime phone number, and the entity’s FEIN on the payment.
Mail the payment and voucher to:
Oregon Department of Revenue
PO Box 14950
Salem OR 97309-0950
For online payment options, visit www.oregon.gov/dor. Do not use this voucher if you’re paying online.
Common mistakes
- Do not use the voucher when paying online or when making a payment with Form OR-OC.
- Print the voucher at actual size (100%). Do not submit photocopies or use staples.
- Use UPPERCASE letters and blue or black ink.
- Check only one payment type.
- Do not mail cash.
- Remember to write the tax year, “Form OR-OC-V,” contact name, daytime phone number, and the entity’s FEIN on the payment.
Questions people ask
Do I need this voucher if I pay online?
No. Use it only when making a payment without Form OR-OC and not paying online. Online payment options are available at www.oregon.gov/dor.
Which tax year end date should I enter?
Enter the tax year end date for the majority of owners on the composite return, using MM/DD/YYYY format.
What payment types can I select?
Check one: original return or extension, estimated payment, or amended return.
Can I mail cash?
No. Use a check, money order, or cashier’s check payable to the Oregon Department of Revenue.