Oregon DOR Releases Revised Instructions for Pass-through Entities Apportionment of Income

The Oregon Department of Revenue (DOR) released the 2024 Schedule OR-21-AP instructions providing guidance for pass-through entities (PTEs) with income from business activity taxable by Oregon and other states. The document outlines how PTEs should apportion their income according to Oregon’s Uniform Division of Income for Tax Purposes Act, with specific instructions for sales of tangible personal property, other types of sales, and the calculation of apportionment percentages. [Or. Dep’t of Revenue, 2024 Schedule OR-21-AP Instructions, 10/16/24]

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