Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 314 - INCOME TAXATION GENERALLY GENERAL PROVISIONS
Section 150-314-0045 - REMIC Filing Requirements
Universal Citation: OR Admin Rules 150-314-0045
Current through Register Vol. 63, No. 9, September 1, 2024
A real estate mortgage investment conduit (REMIC) receiving income from prohibited transactions, must file an Oregon Form 20-I and a copy of the complete federal return, including a Schedule Q (Notice to Residual Interest Holder of REMIC Income or Loss) for each residual interest holder. A REMIC must file an Oregon return only for tax years with income from prohibited transactions.
Forms referenced are available from the agency.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 314.260
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