Oregon R&D Tax Credit Summary
R&D Tax Credit Available
No – Expired 12/31/2017
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
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.
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.