OR-PCR: Form OR-PCR, Protective Claim for Refund (Revision 2026-01)
Oregon · Oregon DOR · Used for tax years 2024, 2025, 2026
Form OR-PCR is Oregon’s Protective Claim for Refund form. It records the tax type, tax year, estimated refund amount, and the pending litigation or legislative action that makes a protective claim necessary.
Who files this form
Form OR-PCR is for making a protective claim for a refund involving pending litigation or legislative action. The form lists these tax types:
- Personal income tax.
- Corporation excise/income tax.
- Corporate activity tax.
- Fiduciary income tax.
- Estate transfer tax.
- Lane Transit self-employment tax.
- TriMet self-employment tax.
If you previously filed a protective claim for a personal income tax refund, you must complete this form every six months with a status update.
What you'll need
Have the following information ready to complete the form:
- Your name or entity name, mailing address, phone number, and email.
- Your Social Security number or federal employer ID number, as applicable, and spouse information if filing jointly.
- The return type, tax year, and estimated refund claim amount.
- An explanation of the issues being litigated and why a protective claim is necessary, including relevant legal citations.
- The court, legislative session, or other decision-maker, and the date litigation began or legislation was introduced.
After a final determination, include a copy of Form OR-PCR with your amended return.
How to file
Use a separate Form OR-PCR for each tax year. Submit the original form, not a photocopy.
Complete the taxpayer information, tax type, tax year, estimated refund amount, and explanation of the claim. Identify who is making the decision and when the litigation began or legislation was introduced.
Sign and date the form. For a business, the responsible party signs. If filing jointly, both spouses must sign. The form also has fields for a preparer's signature, date, and license number.
Once there is a final determination, file an amended return within 90 days and include a copy of this form.
The supplied form text does not provide a mailing address or e-filing directions.
Common mistakes
- Submitting a photocopy: The form says to submit the original.
- Using one form for multiple years: Use a separate form for each year.
- Missing a spouse's signature: Both spouses must sign if filing jointly.
- Skipping personal income tax claim updates: Complete the form every six months with an update on the pending court decision or legislative action. The department may deny your claim if updates are not timely.
- Missing the amended-return follow-up: After a final determination, file an amended return within 90 days and include a copy of Form OR-PCR.
Questions people ask
Can I use one form for more than one tax year?
No. Use a separate form for each year.
What should I explain about my claim?
Explain the issues being litigated and why you think a protective claim is necessary. Include applicable Oregon Revised Statutes or Internal Revenue Code sections, bill or measure numbers, or other relevant legal citations.
Do I need to update a personal income tax protective claim?
Yes. If you previously filed one, complete this form every six months and provide an update on the pending court decision or legislative action. Your claim may be denied if you do not provide timely updates.
What happens after a final determination?
File an amended return within 90 days. Include a copy of Form OR-PCR with that return.
Who signs a joint claim?
Both spouses must sign.