OR-OC: Form OR-OC, Oregon Composite Return (2025)
Oregon · Oregon DOR · Used for tax years 2025
Form OR-OC is Oregon’s 2025 composite tax return for pass-through entities. It reports composite tax, CPAR tax, credits, estimated tax payments, and the amount owed or refund for owners included in the return.
Who files this form
Form OR-OC is Oregon’s composite return. It lists these pass-through entity (PTE) types: S corporation, partnership, LLC, trust, LLP, and LP.
The form asks for the number of included owners who are individuals, trusts, estates, or C corporations. It does not state which entities are required to file or which owners qualify for inclusion.
What you'll need
Have the information used on the form ready:
- The PTE’s name, FEIN, address, entity type, and contact information.
- Counts of included owners by type and the tax year end date for the majority of those owners.
- Schedule OR-OC-1 or OR-OC-2 figures for composite tax and interest on underpayment of estimated tax.
- Schedule OR-OC-3 or OR-OC-4 figures if reporting CPAR tax.
- Schedule OR-OC-1 figures for the PTE-E tax credit and Oregon surplus (kicker), if applicable.
- Records of estimated tax payments for 2025, including all payments made before filing this return.
The form also has fields for extension, amended-return, NOL, and CPAR information, when applicable.
How to file
Complete the return and have a general partner, LLC member, or officer sign and date it. Submit the original form and keep a copy for your tax records.
Mail without payment:
Oregon Department of Revenue
PO Box 14700
Salem OR 97309-0930
Mail with payment:
Oregon Department of Revenue
PO Box 14555
Salem OR 97309-0940
Make a check, money order, or cashier’s check payable to the Oregon Department of Revenue. Write “2025 Form OR-OC,” the contact name, daytime phone number, and the entity’s FEIN on the payment.
Send payment in the same envelope as the return without a payment voucher. If mailing payment separately, use a payment voucher and see the Form OR-OC-V Instructions.
You can also make payments online at www.oregon.gov/dor. The supplied form does not provide e-filing directions.
Common mistakes
- Do not submit a photocopy. The form requires the original.
- Do not mail cash.
- Do not use a payment voucher when sending payment with Form OR-OC. Use one when mailing payment without the return.
- Include all 2025 estimated tax payments made before filing the return.
- Keep a copy of the return for your tax records.
Questions people ask
Can I apply part of my overpayment to estimated tax?
Yes. On line 19, enter the part of line 18 that you want applied to your open estimated tax account. Line 20 is the remaining net refund.
Who signs the return?
The form provides a signature line for a general partner, LLC member, or officer. It also has a separate signature area for a paid preparer.
Can I pay online?
Yes. The form says payments can be made anytime at www.oregon.gov/dor.
What if I am amending because of an NOL?
The form has an amended-return checkbox and asks for the tax year in which the NOL was generated.