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Question on Filing for State of OR Form 65 send on Feb 22
(I requested some information on filing a Form 65 in OR on
Feb 22. Ira said he would look into it, but I think tax
season is getting in the way!)

Original question on 2016 Requirements on Filing for state
of OR

Last year I needed to file a 2015 Form 65 for state of OR
since one member of the new club lived and worked in that
state.

During 2016 she lost that job and moved to WA (which doesn't
require a state filing). Since her residence was mostly in
OR do I file another Form 65?

The 1065 Form has her new address in WA.
Dene Alden
Dene,

I apologize for the delay in responding. My feeble excuse is that you made your request here and not through support so I didn't see it on my uncompleted task list. I couldn't get a definitive answer from the OR practitioners I know. They did suggest emailing the OR DoR for guidance which I have done and am awaiting a reply. I am moving this to the support system so that it will be visible on my task list. I will post a reply here as well when the question is resolved in case any other club finds itself in a similar situation.

Ira Smilovirz



On Thu, Mar 2, 2017 at 8:29 PM, Dene M. (Trust DTD 11-06-09) Alden, Trustee <dalden@one.net> wrote:
(I requested some information on filing a Form 65 in OR on
Feb 22. Ira said he would look into it, but I think tax
season is getting in the way!)

Original question on 2016 Requirements on Filing for state
of OR

Last year I needed to file a 2015 Form 65 for state of OR
since one member of the new club lived and worked in that
state.

During 2016 she lost that job and moved to WA (which doesn't
require a state filing). Since her residence was mostly in
OR do I file another Form 65?

The 1065 Form has her new address in WA.
Dene Alden

Sorry about the mix-up on my end. I'm not sure about where to ask some questions on BIVIO. There were so many postings on "state" issues, that I was hoping someone in OR could be of assistance. I really appreciate your efforts and expertise on these matters.

See you in May at BINC, Dene Alden

From: club_cafe@bivio.com [mailto:club_cafe@bivio.com] On Behalf Of ira smilovitz
Sent: Friday, March 3, 2017 8:25 AM
To: club_cafe@bivio.com
Subject: Re: [club_cafe] Re: Question on Filing for State of OR Form 65 send on Feb 22

Dene,

I apologize for the delay in responding. My feeble excuse is that you made your request here and not through support so I didn't see it on my uncompleted task list. I couldn't get a definitive answer from the OR practitioners I know. They did suggest emailing the OR DoR for guidance which I have done and am awaiting a reply. I am moving this to the support system so that it will be visible on my task list. I will post a reply here as well when the question is resolved in case any other club finds itself in a similar situation.

Ira Smilovirz

On Thu, Mar 2, 2017 at 8:29 PM, Dene M. (Trust DTD 11-06-09) Alden, Trustee <dalden@one.net> wrote:

(I requested some information on filing a Form 65 in OR on
Feb 22. Ira said he would look into it, but I think tax
season is getting in the way!)

Original question on 2016 Requirements on Filing for state
of OR

Last year I needed to file a 2015 Form 65 for state of OR
since one member of the new club lived and worked in that
state.

During 2016 she lost that job and moved to WA (which doesn't
require a state filing). Since her residence was mostly in
OR do I file another Form 65?

The 1065 Form has her new address in WA.
Dene Alden

Here's the reply I received from the OR Department of Revenue regarding the filing requirement for a WA investment club with a part-year OR resident member:

REVENUE PRAC * DOR <PRAC.REVENUE@oregon.gov>

9:56 AM (48 minutes ago)
to me

Hello, Ira

Thanks for writing the department with your question. Yes; the partnership does need to file a final partnership return because one of the partners was at one point during the tax year an Oregon resident. However, it is not up to the partnership to allocate the income based on residency - that is done by the partner on their individual return. Any income received by the partner is reported on the Schedule K-1 and the individual partner uses their residency percentage as calculated on the part-year resident return to calculate the Oregon tax.

I hope that helps.

Thanks.


It was an interesting question.


Ira Smilovitz


On Fri, Mar 3, 2017 at 9:27 AM, Dene Alden <dalden@one.net> wrote:

Sorry about the mix-up on my end. I'm not sure about where to ask some questions on BIVIO. There were so many postings on "state" issues, that I was hoping someone in OR could be of assistance. I really appreciate your efforts and expertise on these matters.

See you in May at BINC, Dene Alden

From: club_cafe@bivio.com [mailto:club_cafe@bivio.com] On Behalf Of ira smilovitz
Sent: Friday, March 3, 2017 8:25 AM
To: club_cafe@bivio.com
Subject: Re: [club_cafe] Re: Question on Filing for State of OR Form 65 send on Feb 22

Dene,

I apologize for the delay in responding. My feeble excuse is that you made your request here and not through support so I didn't see it on my uncompleted task list. I couldn't get a definitive answer from the OR practitioners I know. They did suggest emailing the OR DoR for guidance which I have done and am awaiting a reply. I am moving this to the support system so that it will be visible on my task list. I will post a reply here as well when the question is resolved in case any other club finds itself in a similar situation.

Ira Smilovirz

On Thu, Mar 2, 2017 at 8:29 PM, Dene M. (Trust DTD 11-06-09) Alden, Trustee <dalden@one.net> wrote:

(I requested some information on filing a Form 65 in OR on
Feb 22. Ira said he would look into it, but I think tax
season is getting in the way!)

Original question on 2016 Requirements on Filing for state
of OR

Last year I needed to file a 2015 Form 65 for state of OR
since one member of the new club lived and worked in that
state.

During 2016 she lost that job and moved to WA (which doesn't
require a state filing). Since her residence was mostly in
OR do I file another Form 65?

The 1065 Form has her new address in WA.
Dene Alden


Thank you for your efforts Ira, you got results!

See you at BINC, Dene Alden

From: club_cafe@bivio.com [mailto:club_cafe@bivio.com] On Behalf Of ira smilovitz
Sent: Tuesday, March 7, 2017 10:52 AM
To: club_cafe@bivio.com
Subject: Re: [club_cafe] Re: Question on Filing for State of OR Form 65 send on Feb 22

Here's the reply I received from the OR Department of Revenue regarding the filing requirement for a WA investment club with a part-year OR resident member:

REVENUE PRAC * DOR <PRAC.REVENUE@oregon.gov>

9:56 AM (48 minutes ago)

to me

Hello, Ira

 

Thanks for writing the department with your question. Yes; the partnership does need to file a final partnership return because one of the partners was at one point during the tax year an Oregon resident. However, it is not up to the partnership to allocate the income based on residency - that is done by the partner on their individual return.  Any income received by the partner is reported on the Schedule K-1 and the individual partner uses their residency percentage as calculated on the part-year resident return to calculate the Oregon tax.

 

I hope that helps.

 

Thanks.

It was an interesting question.

Ira Smilovitz

On Fri, Mar 3, 2017 at 9:27 AM, Dene Alden <dalden@one.net> wrote:

Sorry about the mix-up on my end. I'm not sure about where to ask some questions on BIVIO. There were so many postings on "state" issues, that I was hoping someone in OR could be of assistance. I really appreciate your efforts and expertise on these matters.

See you in May at BINC, Dene Alden

 

From: club_cafe@bivio.com [mailto:club_cafe@bivio.com] On Behalf Of ira smilovitz
Sent: Friday, March 3, 2017 8:25 AM
To: club_cafe@bivio.com
Subject: Re: [club_cafe] Re: Question on Filing for State of OR Form 65 send on Feb 22

 

Dene,

 

I apologize for the delay in responding. My feeble excuse is that you made your request here and not through support so I didn't see it on my uncompleted task list. I couldn't get a definitive answer from the OR practitioners I know. They did suggest emailing the OR DoR for guidance which I have done and am awaiting a reply. I am moving this to the support system so that it will be visible on my task list. I will post a reply here as well when the question is resolved in case any other club finds itself in a similar situation.

 

Ira Smilovirz

 

 

 

On Thu, Mar 2, 2017 at 8:29 PM, Dene M. (Trust DTD 11-06-09) Alden, Trustee <dalden@one.net> wrote:

(I requested some information on filing a Form 65 in OR on
Feb 22. Ira said he would look into it, but I think tax
season is getting in the way!)

Original question on 2016 Requirements on Filing for state
of OR

Last year I needed to file a 2015 Form 65 for state of OR
since one member of the new club lived and worked in that
state.

During 2016 she lost that job and moved to WA (which doesn't
require a state filing). Since her residence was mostly in
OR do I file another Form 65?

The 1065 Form has her new address in WA.
Dene Alden