Form OR-24 "Oregon Like-Kind Exchanges/Involuntary Conversions" - Oregon

What Is Form OR-24?

This is a legal form that was released by the Oregon Department of Revenue - a government authority operating within Oregon. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on December 1, 2017;
  • The latest edition provided by the Oregon Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form OR-24 by clicking the link below or browse more documents and templates provided by the Oregon Department of Revenue.

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Download Form OR-24 "Oregon Like-Kind Exchanges/Involuntary Conversions" - Oregon

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Clear form
Form OR-24
Office use only
Date received
18480001010000
Page 1 of 1, 150-101-734 (Rev. 12-17)
Oregon Department of Revenue
Oregon Like-Kind Exchanges/Involuntary Conversions
Submit original form—do not submit photocopy
Taxpayer name
Social Security number (SSN)
For tax year
Taxpayer street address
Federal employer identification number (FEIN)
City
State
ZIP code
Use this form only to report the exchange of business and
Partnership filers: Include this form with your Oregon part-
investment property in Oregon for property outside Oregon
nership return Form OR-65 and check the box “Form OR-24 is
when you defer gain on an exchange of like-kind property under
included.”
Internal Revenue Code sections 1031 or 1033. Don’t use this
Trust/estate filers: Include this form with your Oregon fiduciary
form for personal-use property such as the vehicle you use for
transportation. Don’t use this form when exchanging property in
return Form OR-41 and check the box “Form OR-24 is included.”
Oregon for other property in Oregon. You must file this form in
the tax year that you transferred property to another party in a
If you don’t have a filing requirement for Oregon, you may submit
like-kind exchange and annually thereafter until the disposition
this form using Revenue Online at www.oregon.gov/dor.
of the like-kind property. If you made more than one like-kind
exchange, report each exchange on a separate form.
Do you have questions or need help?
www.oregon.gov/dor
Individual filers: Include this form with your Oregon income tax
(503) 378-4988 or (800) 356-4222
return and check the box “Form OR-24.”
questions.dor@ oregon.gov
Corporate filers: Include this form with your Oregon corporation
Contact us for ADA accommodations or assistance in other
return (Form OR-20, OR-20-INC, or OR-20-S) and check the box
languages.
“Form OR-24.”
Provide the following information on the like-kind exchange:
1. Address (if applicable) and description of the Oregon property given up.
Address
City
State
ZIP code
Description
2. Address (if applicable) and description of the property received.
Address
City
State
ZIP code
Description
/
/
3. Month, day, and year you actually transferred your Oregon property to the other party .................................. 3.
/
/
4. Month, day, and year you actually received the property from the other party ................................................. 4.
.00
5. Realized gain (or loss) on Oregon property from line 19 or line 32 of federal Form 8824...............5.
.00
6. Recognized gain on Oregon property from line 23 or line 36 of federal Form 8824 ......................6.
.00
7. Deferred gain (or loss) on Oregon property from line 24 or line 37 of federal Form 8824 .............. 7.
Remember: The deferred gain (or loss) must be reported to Oregon upon the disposition of the replacement property.
—Include this form with your Oregon return each year until the disposition of the like-kind property, and the gain or loss is reported.—
Clear form
Form OR-24
Office use only
Date received
18480001010000
Page 1 of 1, 150-101-734 (Rev. 12-17)
Oregon Department of Revenue
Oregon Like-Kind Exchanges/Involuntary Conversions
Submit original form—do not submit photocopy
Taxpayer name
Social Security number (SSN)
For tax year
Taxpayer street address
Federal employer identification number (FEIN)
City
State
ZIP code
Use this form only to report the exchange of business and
Partnership filers: Include this form with your Oregon part-
investment property in Oregon for property outside Oregon
nership return Form OR-65 and check the box “Form OR-24 is
when you defer gain on an exchange of like-kind property under
included.”
Internal Revenue Code sections 1031 or 1033. Don’t use this
Trust/estate filers: Include this form with your Oregon fiduciary
form for personal-use property such as the vehicle you use for
transportation. Don’t use this form when exchanging property in
return Form OR-41 and check the box “Form OR-24 is included.”
Oregon for other property in Oregon. You must file this form in
the tax year that you transferred property to another party in a
If you don’t have a filing requirement for Oregon, you may submit
like-kind exchange and annually thereafter until the disposition
this form using Revenue Online at www.oregon.gov/dor.
of the like-kind property. If you made more than one like-kind
exchange, report each exchange on a separate form.
Do you have questions or need help?
www.oregon.gov/dor
Individual filers: Include this form with your Oregon income tax
(503) 378-4988 or (800) 356-4222
return and check the box “Form OR-24.”
questions.dor@ oregon.gov
Corporate filers: Include this form with your Oregon corporation
Contact us for ADA accommodations or assistance in other
return (Form OR-20, OR-20-INC, or OR-20-S) and check the box
languages.
“Form OR-24.”
Provide the following information on the like-kind exchange:
1. Address (if applicable) and description of the Oregon property given up.
Address
City
State
ZIP code
Description
2. Address (if applicable) and description of the property received.
Address
City
State
ZIP code
Description
/
/
3. Month, day, and year you actually transferred your Oregon property to the other party .................................. 3.
/
/
4. Month, day, and year you actually received the property from the other party ................................................. 4.
.00
5. Realized gain (or loss) on Oregon property from line 19 or line 32 of federal Form 8824...............5.
.00
6. Recognized gain on Oregon property from line 23 or line 36 of federal Form 8824 ......................6.
.00
7. Deferred gain (or loss) on Oregon property from line 24 or line 37 of federal Form 8824 .............. 7.
Remember: The deferred gain (or loss) must be reported to Oregon upon the disposition of the replacement property.
—Include this form with your Oregon return each year until the disposition of the like-kind property, and the gain or loss is reported.—