[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303358-105":53,"doc-detail-303358-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","form-or-24-instructions-oregon-like-kind-exchangesinvoluntary-conversions","Form OR-24 Instructions - Oregon Like-Kind Exchanges/Involuntary Conversions","","Use Form OR-24 to report Oregon exchanges of business and investment property for property outside Oregon when gain is deferred under Internal Revenue Code sections 1031 or 1033. Do not use it for personal-use property or for exchanges where Oregon property is exchanged for other Oregon property. File for the tax year the property was transferred and annually after, reporting each exchange on a separate form. Individuals, corporations, and partnerships attach the form to their corresponding Oregon returns and check “Form OR-24.”",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-or-24-instructions-oregon-like-kind-exchangesinvoluntary-conversions/303358/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-or-24-instructions-oregon-like-kind-exchangesinvoluntary-conversions/303358.png","ImageObject",442,249,{"name":88,"@type":89},"Aurora","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-29","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"When should Form OR-24 be used?","Question",{"text":108,"@type":109},"Use Form OR-24 to report Oregon exchanges of business and investment property for property outside Oregon when gain is deferred under IRC sections 1031 or 1033.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What types of property or exchanges should not use this form?",{"text":113,"@type":109},"Do not use Form OR-24 for personal-use property (such as a transportation vehicle) or for exchanges of Oregon property for other property in Oregon.",{"name":115,"@type":106,"acceptedAnswer":116},"How and when is Form OR-24 filed for a like-kind exchange?",{"text":117,"@type":109},"File for the tax year you transferred the property and then file annually until the disposition of the like-kind property. If there is more than one like-kind exchange, report each exchange on a separate form.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303358,1790382079,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":4},4810365810221,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Form OR-24 Instructions  \nOregon Like-Kind Exchanges/Involuntary Conversions  \nGeneral information  \nUse this form only to report the exchange of business and investment property in Oregon for property outside Oregon when you defer gain on an exchange of like-kind property under Internal Revenue Code sections 1031 or 1033.  \nDon’t use this form for personal-use property such as the vehicle you use for transportation. Don’t use this form when exchanging property in Oregon for other property in Oregon.  \nYou must file this form for the tax year that you transferred property to another party in a like-kind exchange and annually thereafter until the disposition of the like-kind property. If you made more than one like-kind exchange, report each exchange on a separate form.  \nIndividual filers: Include this form with your Form OR-40, Oregon Individual Income Tax Return for Full-year Residents, OR-40-N, Oregon Individual Income Tax Return for Nonresidents, or OR-40-P, Oregon Individual Income Tax Return for Partyear Residents, and check the box “Form OR-24 .”  \nCorporate filers: Include this form with your Form OR-20, Oregon Corporation Excise Tax Return, OR-20-INC, Oregon Corporation Income Tax Return, or OR-20-S, Oregon S Corporation Tax Return, and check the box “Form OR-24 .”  \nPartnership filers: Include this form with your Form OR-65, Oregon Partnership Income Return, and check the box “Form OR-24 .”  \nTrust/estate filers: Include this form with your Form OR-41, Oregon Fiduciary Return, and check the box “Form OR-24 .”If you don’t have a filing requirement for Oregon, you may submit this form using Revenue Online at www.oregon.  \ngov/dor by logging in to your account. If you don’t have an account, you may be able to create one, but you must have filed an Oregon return previously to be able to do so.  \nAdditional resources  \nDownload Oregon tax forms and instructions at  \n[www.oregon.gov/dor/forms or](www.oregon.gov/dor/forms or) contact us to order them.  \nDo you have questions or need help?  \n[www.oregon.gov/dor](www.oregon.gov/dor)  \n503-378-4988 or 800-356-4222  \n[questions.dor@dor.oregon.gov](questions.dor@dor.oregon.gov)  \nContact us for ADA accommodations or assistance in otherlanguages.","cbCaieba116L5emC","https://ap.wps.com/l/cbCaieba116L5emC","pdf",52676,"English","# General information\n## When to use Form OR-24\n## Who must file and attachment requirements\n## Additional resources and contact info","[{\"question\":\"When should Form OR-24 be used?\",\"answer\":\"Use Form OR-24 to report Oregon exchanges of business and investment property for property outside Oregon when gain is deferred under IRC sections 1031 or 1033.\"},{\"question\":\"What types of property or exchanges should not use this form?\",\"answer\":\"Do not use Form OR-24 for personal-use property (such as a transportation vehicle) or for exchanges of Oregon property for other property in Oregon.\"},{\"question\":\"How and when is Form OR-24 filed for a like-kind exchange?\",\"answer\":\"File for the tax year you transferred the property and then file annually until the disposition of the like-kind property. If there is more than one like-kind exchange, report each exchange on a separate form.\"}]","Form OR-24 Instructions - Oregon Like-Kind Exchanges/Involuntary Conversions | PDF",1789802490]