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Schedule OR-AP, if you answered yes to question 6A on. Form OR-65. Oregon Partnership Return of Income. 2018. 2018 Form OR-65 Instructions Each business carrying on a unitary business both inside and outside Oregon must complete Schedule OR‑AP. Apportionment and allocation. Form OR-20-INC Instructions. Oregon 2018 Corporation Income Tax. Form OR-20-INC Instructions. Table of contents. Important reminders. Form instructions. Heading and checkboxes . able income as of December 31, 2018; however, Oregon is Schedule OR-AP, Apportionment of Income for Cor-. 3 What income is taxable or reportable? A nonresident individual is subject to tax on that portion of the federal adjusted gross income that is derived fromInclude your completed Schedule OR-TSE-AP with your transit return. Tax Apportionment Schedule. 2018. 2018 Schedule OR-TSE-AP Instructions