The Oregon Department of Revenue (DOR) issued Publication OR-21-EST, providing instructions for pass-through entities to make estimated tax payments for the 2025 Pass-through Entity Elective Tax (PTE-E tax). The document outlines the requirements, calculation methods, and due dates for making quarterly estimated PTE-E tax payments throughout the 2025 tax year, with the first payment due on April 15, 2025. [Or. Dep’t of Revenue, Publication OR-21-EST, 10/16/24]
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