Oregon Instructions is a set of rules and regulations developed by the Oregon Department of Revenue for businesses operating in the state. These instructions provide guidance on how to properly report taxes, filing requirements, filing deadlines, and other related information. There are three types of Oregon Instructions: Oregon Personal Income Tax Instructions, Oregon Business Income Tax Instructions, and Oregon Corporate Excise Tax Instructions. Oregon Personal Income Tax Instructions outline the general rules and regulations for filing a personal income tax return to the state, including information on filing deadlines, filing forms, and claiming deductions and credits. Oregon Business Income Tax Instructions provide guidance on how to properly report income and pay taxes for businesses operating in the state, including filing deadlines, filing forms, and filing requirements for businesses involved in activities such as sales tax, payroll tax, and corporate income tax. Oregon Corporate Excise Tax Instructions provide guidance on how to properly report corporate excise taxes, including filing deadlines, filing forms, and filing requirements for businesses involved in activities such as manufacturing, oil and gas activities, and timber activities.