Use Form 40-EXT to apply for an automatic six-month extension of time to file your Oregon return. We will honor all federal extensions of time to file individual income tax returns as valid Oregon extensions. If you received a federal automatic six-month extension (federal Form 4868), don’t use Oregon Form 40-EXT unless you owe Oregon tax for 2011. Complete Oregon Form 40-EXT only if you:
• Owe Oregon tax for 2011, cannot file your 2011 Oregon return by April 17, 2012, and will be making a payment; or
• Are filing an extension for Oregon only.

Complete the tax payment worksheet on Form 40-EXT to determine if you owe Oregon tax for 2011. If you owe Oregon tax, you must pay it by April 17, 2012.

An extension of time to file your return isn’t an extension of time to pay your tax. If you don’t pay all of the tax due when you apply for your extension, you will owe interest on the unpaid balance from April 17, 2012 until the date you pay it in full. The 2012 interest rate is 5 percent. You may also owe a late payment penalty. See “Penalties and interest” on page 2.

To apply for an automatic six-month Oregon extension, file Form 40-EXT by April 17, 2012. If you are a fiscal year taxpayer, file Form 40-EXT by the regular due date of your return. Enter your name(s), Social Security number(s), and address on Form 40-EXT below. Detach and mail Form 40-EXT to the Oregon Department of Revenue.

For additional information, please visit the State of Oregon Department of Revenue website.

Form 40-EXT (Application for Automatic Extension of Time to File Oregon Individual Income Tax Return): http://www.oregon.gov/DOR/forms/personal/form_40-ext_extension_101-165_2011.pdf

Mail your payment to:

Extension Clerk, Oregon Dept. of Revenue, PO Box 14950, Salem OR 97309-0950