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.
