Right before the S.
Or you could go right after the Q if you were more inclined.
I hate to disagree with IronMan, but I'm looking at my keyboard and it seems to be between "E" and "T".
ET? Phone home?
@TaxGuyBill That's the whole point, isn't it? Between the E and the T. As in, LaceRte.
On the other hand - just in case - if you're asking about Schedule R for the Oregon return (worked on one right earlier this month):
Screen 54, State Taxes. Under Oregon Combined Report Form (SP-2020).