Schedule OR-K-1 — Distributive Share of Income, Deductions, Credits (2025)

2025 Schedule OR-K-1
Clear form
Office use only
Page 1 of 1, 150-101-002 Oregon Department of Revenue
(Rev. 09-03-25, ver. 01)
Distributive Share of Income, Deductions, Credits, etc.
For owners of pass-through entities Final OR-K-1 Beginning Ending For calendar year 2025 Amended OR-K-1 / / / or fiscal year
Part I—Pass-through entity (PTE) information
Federal employer identification number PTE name -Address City

# Part II—Owner information

Social Security number Owner's first name Initial Last name --Address General partner or LLC member manager Shareholder City Limited partner or other LLC member Beneficiary Check the appropriate box Oregon resident? If no, state of legal residence Form Form Form Yes No OR-OC OR-19 OR-19-AF

# Part III—Distributive share items

/
Business code number
State ZIP code
State ZIP code
Owner's share of profit & loss/stock ownership Beginning End . .
Not % % required
(b)
(a)
Federal column .
%
Apportionment percentage
Income (losses)

1. Ordinary business income (loss) … 1.
2. Net rental real estate income (loss) … 2.
3. Other net rental income (loss) … 3.
   1. Guaranteed payments to partners … 4.
4. Interest income … 5.
5. Ordinary/qualifed dividends … 6.
6. Royalties … 7.
7. Net short-term capital gain (loss) … 8.
8. Net long-term capital gain (loss) … 9.
9. Net section 1231 gain (loss) … 10.
10. Other income (loss) (include schedule) … 11.

Adjustments

1. IRC section 179 expense … 12.
2. Other adjustments (include schedule) … 13.

Oregon additions

1. Interest on state and local government bonds … 14.
2. Other additions (include schedule) . … 15.

Oregon subtractions

1. U.S. government interest … 16.

Oregon credits

1. Credits (include schedule) .

Oregon column .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 … 19.
Payments

1. PTE owner payment from Form OR-19 .00 … 20.
2. Tax paid on Form OR-OC fled on owner's behalf .00 … 21.

Keep this schedule with your tax records. Don't submit with your individual tax return or the PTE return.