Current through Register Vol. 61, No. 4, April 1, 2022
(1) Generally, the
consolidated Oregon return must be filed by and in the name of the common
parent corporation. If the common parent corporation is not a member of the
affiliated group filing the consolidated Oregon return or is not subject to
Oregon taxation, the return must be filed in the name of a member of the
affiliated group doing business in Oregon as defined under ORS
If more than one member is doing business in Oregon, the name of the member
having the greatest presence in Oregon must be used. If the name under which a
prior year's consolidated Oregon return was filed is changed, a statement must
be attached to the current year's return advising the department of the name
(2) If the affiliated group
filing a consolidated federal return consists of more than one unitary group,
each unitary group that includes an Oregon taxpayer must file a separate
consolidated Oregon return.
purposes of this section "having the greatest presence" means having the
largest Oregon property value as determined under ORS
(4) The consolidated Oregon return must be
prepared in columnar form reflecting separately, for each member of the
affiliated group, and in total, the federal consolidated taxable income, the
modifications required by ORS
the tax credits, and any other information requested by the department. If
taxable income is determined under ORS
(c), the nonapportionable income or loss and
apportionment formula must also be reflected separately for each member of the
affiliated group and in total.
A schedule of corporations subject to Oregon's jurisdiction to tax must be
attached to the consolidated Oregon return.
Admin. R. 150-317-0540
f. 12-16-85, cert. ef. 12-31-85, Renumbered from 150-317.710(5)(a)-(A); RD
10-1986, f. & cert. ef. 12-31-86; RD 7-1989, f. 12-18-89, cert. ef.
12-31-89; Renumbered from 150-317.710(5)(a)-(A),
69-2016, f. 8-15-16, cert. ef.
68-2017, amend filed 12/22/2017, effective
Statutory/Other Authority: ORS
Statutes/Other Implemented: ORS