OR-TCA: Form OR-TCA, Tax Credit Auction Bidder Information and Agreement (Revision 2026-09)
Oregon · Oregon DOR · Used for tax years 2024, 2025, 2026
Form OR-TCA is Oregon’s Tax Credit Auction Bidder Information and Agreement form. It records your bidder information, credit increments requested, bid amount, payment due, and signed agreement to the auction rules. The supplied form text covers the 2026 auction, not 2024.
Who files this form
Tax credit auction bidders must complete Form OR-TCA for each bid they submit online. Both individuals and businesses can provide bidder information on the form.
If you submit multiple bids, you must provide a separate Form OR-TCA and a separate payment for each bid.
When it's due
For the auction credits claimable on a 2026 Oregon tax return:
- Online bidding: Submit your bid between 9 a.m. PDT, October 19, 2026, and 5 p.m. PDT, October 23, 2026.
- Form and payment: The Department of Revenue must receive your completed Form OR-TCA and exact payment by 5 p.m. PDT, October 30, 2026. Postmarks do not count.
- Unsuccessful bids: Your payment will be mailed back by November 20, 2026.
The supplied form does not state deadlines for tax years 2024 or 2025.
What you'll need
Have these items and details ready:
- Your online bid confirmation, which shows the date and time you submitted your bid.
- Bidder name, contact name, mailing address, daytime phone number, and email address. Businesses should use their business name.
- For individuals, the last four digits of your Social Security number. For businesses, your federal employer identification number (FEIN).
- The number of $500 credit increments you bid on and your bid amount per increment.
- A bank-issued cashier’s check, bank-issued certified check, or money order for the exact payment, payable to Oregon Department of Revenue.
- The completed original Form OR-TCA, with an authorized signature, printed or typed name, and date.
How to file
- Submit your bid online first. The supplied form does not give a bidding website address.
- Complete a separate original Form OR-TCA for each bid. Enter the submission date and time from your confirmation.
- Enter your payment details exactly as submitted online. The bid amount per $500 credit increment must be at least $450 and in multiples of $1. Multiply the number of increments by your bid amount per increment to calculate the payment due.
- Sign and date the declaration.
- Send the original form and exact payment to the Oregon Department of Revenue. The form allows mailing but does not print a mailing address. It warns that mailed payments are not guaranteed to arrive by the deadline. You may call to schedule an appointment to submit the form and payment in person.
Use only a bank-issued cashier’s check, bank-issued certified check, or money order payable to Oregon Department of Revenue.
Common mistakes
- Sending the form before bidding online. You must submit your online bid first.
- Leaving the form incomplete. An incomplete form invalidates your bid.
- Using payment details that differ from your online bid. The information must match, and you must send the exact payment.
- Sending a photocopy. Submit the original form.
- Relying on a postmark. The form and payment must be received by the deadline. Postmarks are not considered.
- Using an unacceptable payment method. Personal checks, credit cards, wire transfers, and cash are not accepted, and your bid will not be considered.
- Combining bids on one form or payment. Each bid needs its own form and payment.
- Expecting to change or cancel a submitted bid. Once submitted, a bid cannot be changed or revoked.
Questions people ask
What is the minimum bid per credit increment?
Each credit increment is $500. Your bid per increment must be at least $450 and in multiples of $1.
Can I submit more than one bid?
Yes. Each bid requires a separate Form OR-TCA and a separate payment. Once submitted, a bid cannot be changed or revoked.
How are winning bids selected?
Credits are awarded first to the highest bidders who made timely payments. If bids are tied at the same amount, the certificate goes to the bid received first. A tied bidder may be asked to accept fewer credit increments than requested.
What happens if my bid is successful?
The Film and Video Office will mail your tax credit certificate to the address on your form after all winning bids are confirmed. You can claim the credit on your 2026 Oregon tax return, up to the amount of your Oregon tax liability.
What happens if my bid is unsuccessful?
Your payment will be mailed to the address on your form by November 20, 2026. No interest will be paid on the returned payment.