Or. Admin. R. 150-317-0580 - Consolidated Oregon Return: Copy of Federal Return Required

Current through Register Vol. 61, No. 4, April 1, 2022

(1) A complete copy of the taxpayer's federal return must be attached to the Oregon return.
(2) If an affiliated group filing a consolidated federal return is required to file more than one Oregon return under ORS 317.710(5), a copy of the consolidated federal return need not be attached to each Oregon return. Instead, one complete copy of the consolidated federal return may be attached to one of the Oregon returns filed. A statement shall be attached to the other Oregon returns advising the department that a copy of the complete consolidated federal return is being provided with the Oregon return of another taxpayer. The statement must include the corporation's name and federal identification number used on the Oregon return to which the complete copy of the consolidated federal return is attached.

Notes

Or. Admin. R. 150-317-0580
RD 10-1986, f. & cert. ef. 12-31-86; Renumbered from 150-317.710(6), REV 69-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 317.710

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