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Oregon Corporation & LLC Filing Requirements
The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: April 21, 2008
General Info
Agencies
If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.
Secretary of State
Corporation Division
255 Capitol Street NE, Suite 151
Salem, OR 97310-1327
(503) 986-2200
http://www.filinginoregon.com/
If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.
OR Department of Revenue
955 Center Street NE
Salem, OR 97301
(503) 378-4988
1-800-356-4222
FAX: (503) 945-8738
http://www.oregon.gov/DOR/
Oregon State Statutes
To research the State Statutes for Oregon Corporations, click here.
To research the State Statutes for Oregon LLCs, click here.
To research the State Statutes for Oregon Partnerships, click here.
Licensing
Business Licenses
Contact your state or local agencies regarding licensing issues.
Annual Filing Requirements
Annual Report
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Fee: |
The domestic or foreign corporation annual report is $50 for both profit and non-profit businesses.
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Forms: |
Annual reports are computer generated and mailed out approximately 45 days prior to the renewal due date, or call (503) 986-2200 to obtain one.
Annual Report (Online) - Online Filing and Renewal of Annual Report |
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Due Date: |
Every domestic and foreign corporation must file an annual report by the anniversary date of incorporation or issue date on the certificate of authority to do business. The annual report must be completed and delivered to the Corporation Division with the information reported current within 30 days of the anniversary date. |
Corporation Tax Returns
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Tax: |
The excise tax rate is 6.6% of Oregon taxable income. The minimum excise tax is $10. However, corporations with no business activity in Oregon are NOT subject to the minimum or to file the excise tax return.
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Forms: |
Form 20 - 2007 Corporation Excise Tax Form & Instructions (For EVERY corporation doing business in Oregon)
Form 20V - 2007 Payment Voucher
Form 20-I - 2007 Corporation Tax Form & Instructions (For Every corporation with OR income but NOT doing business in OR)
Form 20-S - 2007 S Corporation Tax Form & Instructions
Forms List - Corporation Tax Forms and Instructions 1995-2007 |
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Due Date: |
Excise Tax Returns for the calendar year are due on or before April 15th. Returns for other tax periods are due on or before the 15th day of the month following the due date of the federal return. |
Limited Liability Company
Annual Filing Requirements
Annual Report
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Fee: |
The domestic or foreign LLC annual report fee is $50.
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Forms: |
Annual reports are computer generated and mailed out approximately 45 days prior to the renewal due date, or call (503) 986-2200 to obtain one.
Annual Report (Online) - Online Filing and Renewal of Annual Report
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Due Date: |
The LLC's annual report must be completed and delivered to the Corporation Division by the anniversary date of organization and the information reported must be current within 30 days of the anniversary date. |
LLC Tax Returns
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Tax: |
The excise tax rate is 6.6% of Oregon taxable income. The minimum excise tax is $10. However, companies with no business activity in Oregon are NOT subject to the minimum or to file the excise tax return.
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Forms: |
Form 20 - 2007 Corporation Excise Tax and Instructions (LLC taxed as Corporation)
Form 20V - 2007 Payment Voucher
Form 20-I - 2007 Corporation Income Tax Form and Instructions
Form 65 - 2007 Partnership Return of Income and Instructions (LLC taxed as Partnership)
Forms List - Corporation Tax Forms and Instructions 1995-2007
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Due Date: |
Excise Tax Returns for the calendar year are due on or before April 15th. Returns for other tax periods are due on or before the 15th day of the month following the due date of the federal return. |
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