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Domestic insurance companies that are incorporated in Oregon, and not controlled by foreign insurers incorporated outside of Oregon, must file consolidated returns if they were included in consolidated federal returns. Estimated tax payments may be required.įoreign insurers and domestic insurers controlled by foreign insurers are required to file insurance excise tax returns separately.

See form instructions for details.Īll insurance companies required to file must do so on a calendar year basis and are subject to the minimum tax. This includes companies with agents in Oregon whose only activity is solicitation, and those with income from an Oregon source, such as premiums from existing policyholders.įoreign and domestic insurance companies, including home warranty companies, must file an insurance excise tax return, Form OR-20-INS. Insurance companies must file an Oregon excise tax return if they're doing business in Oregon. Filing a return may result in minimum tax due. If you are not doing business in Oregon and don't have income from an Oregon source, you don't need to file a tax return in Oregon. Registering your corporation with the Secretary of State office or with the Department of Consumer and Business Services Insurance Division doesn't create a tax filing requirement. Income tax fil­ers are not subject to corporation minimum excise tax.

If a corporation is not doing business in Oregon, but has income from an Oregon source, they generally must file an income tax return. Excise tax fil­ers are subject to corporation minimum tax. If a corporation is doing business in Oregon, they generally must file an excise tax return for the privilege of doing business in Oregon. Corporations that are doing business in Oregon, or with income from an Oregon source, must file an Oregon corporation tax return.