Oregon DOR Issues Publication for Pass-Through Entity Elective Tax Guidance

The Oregon Department of Revenue (DOR) has issued a publication providing instructions for pass-through entities that elect to pay the Oregon Pass-Through Entity Elective Tax for tax years beginning after January 1, 2025, and before January 1, 2026. The instructions outline the requirements, definitions, due dates, and methods for calculating estimated tax payments, including regular installments or annualized installments based on the entity’s income pattern throughout the year. Payments are required if the entity expects to owe tax of $1,000 or more. [Or. Dep’t of Revenue, 2026 Publication OR-21-EST, 10/16/25]

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