Where does an S-corp that owns an LLC in another state need to file state tax returns?

[stargazer1492]

I am the owner of a dual-entity corporate structure where an S-Corp registered in Alaska is the sole owner of an LLC in Oregon.  The LLC is a disregarded entity, and I am the owner of the S-corp.  In which states does the S-corp need to file a state income tax return - just Alaska, or both Alaska and Oregon?  I live in Oregon and the S-Corp has no activities in Alaska except for the fact that it is registered there.  Does the LLC, since it is a disregarded entity, have to file any tax returns on its own?

[RichardK]

The Oregon LLC, is a disregarded entity that is required to elects how it is taxed. The election, which is made at the federal level, will determine if the S corporation owner of the LLC is required to file a Oregon tax return, click here for more information.

If the LLC is taxed as a C corporation, the S corporation may not be required to file an Oregon tax return. However, if the LLC elects to be taxed as a S corporation or unincorporated business, then the S corporation may be considered doing business in the state of Oregon and be required to file a tax return, click here for more information.