Oregon DOR Publishes Instructions for Pass-Through Entity Income Apportionment

The Oregon Department of Revenue (DOR) has published instructions for the 2025 Schedule OR-21-AP, which is used by pass-through entities (PTEs) to apportion their income for Oregon tax purposes. The instructions provide guidance on how PTEs with income from business activity taxable in Oregon and other states should apportion their income using the sales factor, which is based on the PTE’s sales in Oregon and total sales everywhere during the tax year. [Or. Dep’t of Revenue, 2025 Schedule OR-21-AP Instructions, 10/16/25]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.