Oregon Corporation & LLC Filing Requirements

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We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).

 

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 97301-2555

(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.

 

Corporations 

 

Annual Filing Requirements

 

Annual Report

Fee:

The domestic or foreign corporation annual report is $50 for both profit and non-profit businesses.

 

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

 

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

Tax:

The excise tax rate is 6.6% of Oregon taxable income that is $250,000 or less. For taxable income greater than $250,000, multiply the amount that is greater than $250,000 by 7.9%, and add $16,500. Corporations pay a minimum $150 tax. However, corporations with no business activity in Oregon are NOT subject to the minimum tax. 

 

Forms:

Form 20 - 2010 Corporation Excise Tax Form with Instructions (For EVERY corporation doing business in Oregon)

Form 20V - 2010 Payment Voucher
Form 20-I - 2010 Corporation Tax Form with Instructions (For Every corporation with OR income but NOT doing business in OR)

Form 20-S - 2010 S Corporation Tax Form with Instructions

Forms List - Corporation Tax Forms and Instructions 1995-2010

 

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

Fee:

The domestic or foreign LLC annual report fee is $50.

 

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

 

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

Tax:

The excise tax rate is 6.6% of Oregon taxable income that is $250,000 or less. For taxable income greater than $250,000, multiply the amount that is greater than $250,000 by 7.9%, and add $16,500. LLCs and Partnerships pay a minimum $150 tax. However, companies with no business activity in Oregon are NOT subject to the minimum tax.

 

Forms:

Form 20 - 2010 Corporation Excise Tax Form with Instructions (LLC taxed as Corporation)

Form 20V - 2010 Payment Voucher
Form 20-I - 2010 Corporation Tax Form with Instructions

Form 65 - 2010 Partnership Return of Income and Instructions (LLC taxed as Partnership)

Forms List - Corporation Tax Forms and Instructions 1995-2010

 

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.