OR - SP Multnomah/Portland Combined Tax Return

The OR Form SP Combined Tax Return will be available for e-file starting in Drake21. A separate OR INSTR page is produced in view mode of the return that provides further information about the SP Combined Tax Return.

Note: The following Portland, OR forms can be filed once Portland issues the Final versions:

• SP-2023 Combined Tax Return For Individuals
• C-2023 Combined Tax Return For Corporations
• SC-2023 Combined Tax Return For S Corporations
• P-2023 Combined Tax Return For Partnerships
• E-2023 Combined Tax Return For Trusts and Estates
• CES Clean Energy Surcharge
• EXT Request for Extension of Time to File (paper-file only form needed for making a payment)

In prior years, OR Form SP was required to be paper-filed to the Revenue Division. When the return is calculated, the ORSP EF Status will be listed as Paper-File, as seen below:

Mail the completed tax return (with supporting tax pages and payment, if applicable) to:

Revenue Division
111 SW Columbia St. Suite 600
Portland, OR 97201-5840

See the SP Instructions for further information. Fillable forms are available here as needed.

Other OR return type eligibility is as follows: 

• OR P (1065 OR Portland/Multnomah) can be e-filed starting in Drake21.
• OR SC (1120S OR Portland/Multnomah) can be e-filed starting in Drake21.
  
• OR C (1120 OR Portland/Multnomah) is still required to be paper-filed in Drake21 and prior.
• OR E (1041 OR Portland/Multnomah) is still required to be paper-filed in Drake21 and prior.

Note: If there is a flagged field on the federal MISC screen, a return may be prevented from e-filing even when otherwise available for e-file. Be sure to clear all flagged fields.