PTE-E Tax Notice of Adjustment for Estimated Payments on Form OR-21
October 24, 2025
The Department of Revenue (DOR) is getting questions from pass-through entities that have received a Notice of Adjustment related to estimated Pass-Through Entity Elective (PTE-E) payments.
For tax year 2024, payments reported on line 24 should only include amounts paid through April 14, 2025. If you include amounts paid on or after April 15, 2025, our system will automatically issue a Notice of Adjustment.
To verify your balance and payments made on or after April 15, 2025, log into your Revenue Online account.
Questions? Contact the department at: BusinessAlternative.IncomeTax@dor.oregon.gov.
Tax practitioners with other tax or customer account questions are encouraged to contact a dedicated practitioner specialist by email at prac.revenue@dor.oregon.gov, or by phone at 503-947-3541.