Oregon R&D Tax Credit Summary

R&D Tax Credit Available:

No - Expired 12/31/2017

Eligible Entities:

C-Corporations, S-Corporations, LLCs, Partnerships

Deadline for Tax Filing:

Due with Oregon Tax Returns

Data Required to Compute Credit:

  • Claim Period Oregon Qualified R&D Expenses (QREs)
  • Gross Receipts for Prior 4 Years
  • Claim Period Oregon Sales Amount

Credit Carryforward:

5 years

R&D Credit Summary:

There are two methods to calculate credit:

  • Method 1 - Credit based on federal computation: 5% of the excess of the taxpayer’s total Oregon QREs for the taxable year over the base amount
  • Method 2 - Credit Based on Oregon Sales: 5% of the amount of expenses that exceed 10% of Oregon sales.

Special Notes:

  • The ASC method is available for OR credit
  • Credit is offered for tax years beginning on or after January 1, 1989 and before January 1, 2018.
Research Tax Credit
Important Links and Forms

OR Form 102-128

Contact Us for Information on Federal Research Credits

Learn More About R&D Tax Credits