OR-TFR: Form OR-TFR, Transfer Notice for Certain Credits (Revision 2025-09)
Oregon · Oregon DOR · Used for tax years 2024, 2025, 2026
Form OR-TFR notifies the Oregon Department of Revenue of transfers or sales of certain tax credits. It reports the parties involved, credit amounts transferred, and partners’ or owners’ distributive shares of credits awarded or transferred to a pass-through entity.
Who files this form
Form OR-TFR is used to report these credit transfers and distributions:
- Section A: A taxpayer transfers or sells transferable credits, or transfers a forest conservation credit under ORS 315.124 to an owner’s estate, heirs, or devisees.
- Section B: A taxpayer transfers a single credit to multiple taxpayers.
- Section C: A pass-through entity (PTE), such as a partnership or S-corporation, lists partners or owners receiving a distributive share of an Oregon credit awarded or transferred to the PTE.
When it's due
Complete Section A within 30 days of the transfer or sale of transferable credits. The form does not print a separate calendar deadline for any tax year.
What you'll need
Have the information requested for the sections you are completing:
- Section A: Names, addresses, phone numbers, and the last four digits of SSNs or applicable FEINs for the taxpayer transferring the credit and the taxpayer receiving it. You also need the credit code, certification date and number, original credit amount, amount transferred, and, if sold, the amount paid and credit remaining. Both parties have signature and date fields.
- Section B: The date and amount of each transfer, the original credit amount, the total transferred, and the remaining credit.
- Section C: The PTE’s name, FEIN, address, phone number, credit code, original credit amount, and certification details. For each partner or owner, provide identifying information, address, SSN or applicable FEIN, and distributive share of the credit.
Enter the tax year or fiscal year end date at the top of the form.
How to file
Complete the applicable sections. The form directs you to refer to the instructions for completing each section.
Submit the form either:
- Online: Visit www.oregon.gov/dor to file using Revenue Online.
- By mail: Send the original form, not a photocopy, to:
Oregon Department of Revenue
Attn: PTAC Systems and Data Unit
PO Box 14999
Salem OR 97309-0090
Common mistakes
- Submitting a photocopy: The form explicitly says to submit the original, not a photocopy.
- Using another credit code in Section A: That section allows credit codes 835, 872, or 873 only.
- Skipping the instructions: The form says to refer to the instructions for completing each section.
Questions people ask
Can I submit Form OR-TFR online?
Yes. The form says to visit www.oregon.gov/dor and file using Revenue Online.
What if I transfer one credit to several taxpayers?
Section B is for the transferor of a single credit to multiple taxpayers. It asks for the date and amount of each transfer, the original credit amount, the total transferred, and the remaining credit.
Where does a partnership or S-corporation report owners’ shares of a credit?
Use Section C to list partners or owners receiving a distributive share of an Oregon credit awarded or transferred to the PTE.
Can this form report a forest conservation credit transferred to an owner’s heirs?
Yes. Section A covers transfers of a forest conservation credit under ORS 315.124 to an owner’s estate, heirs, or devisees.
Who signs Section A?
Section A has taxpayer or authorized signature fields, with dates, for both the taxpayer transferring the credit and the taxpayer receiving it.