Attach this form to the back of your Oregon return and check the appropriate box on the return
Form 24 is attached
(Clear Form) Clear Form
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1 800 356 4222 (toll free from an Oregon prefix)
1 Address (if applicable) and description of the Oregon property given up (include street city state and county)
150 800 734 (Rev 12 08)
2 Address (if applicable) and description of the property received (include street city state and county)
24 is attached
3 Month day and year you actually
4 Month day and year you actually
5 Realized gain (or loss) on Oregon property from line 19 or line 32 of federal Form 8824
6 Recognized gain on Oregon property from line 23 or line 36 of federal Form 8824
7 Deferred gain (or loss) on Oregon property from line 24 or line 37 of federal Form 8824
and investment property in Oregon for property outside
check the box Form 24 is attached
Conversions
Corporate filers: Attach this form to the back of your
Date received
Do not use this form for personal use property such as the
exchange on a separate Form 24 Or you may file one summary
Exchanges/Involuntary
exchanging property in Oregon for other property in Oregon
Federal employer identification number
filed an Oregon Form 24
Form 24 and attach your own statement showing all
Form Oregon Like Kind For Tax Year For office use only
If you have questions or need more information visit
Individual filers: Attach this form to your Oregon income
made more than one like kind exchange repor t each
Oregon business identification number
Oregon corporation return (Form 20 20 I or 20 S) and
Oregon fiduciary return (Form 41) and check the box Form
Oregon partnership return (Form 65) and check the box
Oregon when you defer gain on an exchange of like kind
Partnership filers: Attach this form to the back of your
property to another party in a like kind exchange If you
property under Internal Revenue Code Sections 1031 or 1033
Provide the following information on the like kind exchange:
received the property from the other party
Remember: The deferred gain (or loss) must be reported to Oregon upon the disposition of the replacement property
Social Security number(s)
State
tax return (Form 40 40N or 40P) and check box 7d You
Taxpayer name(s)
Taxpayer street address
the information requested on Form 24 for each property
transferred your Oregon property to the other party
Trust/Estate filers: Attach this form to the back of your
Use this form only to report the exchange of business
vehicle you use for transportation Do not use this form when
www oregon gov/DOR or call 503 378 4988 (Salem) or
You must file Form 24 in the tax year that you transferred
ZIP code