Oregon DOR Releases Schedule OR-AP for Income Apportionment of Corporations, Partnerships

The Oregon Department of Revenue (DOR) Oct. 1 released the revised 2018 Schedule OR-AP for apportionment of income for corporations and partnerships doing business in more than one state, and instructions for completing the schedule. The DOR also provided: 1) information on apportionment and allocation; 2) line instructions concerning apportionment factors; 3) instructions for taxable income computation; and 4) corporate income tax apportionment worksheets for businesses having business activities both inside and outside of Oregon. [Or. Dep’t of Revenue, 2018 Schedule OR-AP, 10/01/18]

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