Oregon (OR)
April 15, 2026
October 15, 2026
✓ Automatic w/ Federal
OR — OregonOregon Personal Income Tax Extension — What You Need to Do
If you have a federal extension (Form 4868) and owe no Oregon tax, your Oregon deadline is automatically extended to October 15, 2026 — no separate Oregon form needed. If you owe Oregon tax, you’ll need Form OR-40-EXT to make an extension payment.
Oregon Extension Checklist — 2026
Two things to handle. Whether you need Form OR-40-EXT depends entirely on whether you owe Oregon tax.
April 15, 2026
Pay Any Oregon Tax Due (File Form OR-40-EXT If Needed)
Check with Form OR-40-V Oregon Department of Revenue
PO Box 14950
Salem, OR 97309-0950
An extension doesn’t extend the time to pay — interest still accrues.
October 15, 2026
File Federal + Oregon Return
File your federal return now and add your Oregon state return — Form OR-40 for residents — in the same session. Portland-metro filers should also check whether they owe Metro or Multnomah County local taxes, which are separate. Your Oregon extended deadline is October 15.
Start Federal + Oregon Return →
Secure eFile · Step-by-step guidance · 24/7 support
Oregon Late Filing & Payment Penalties — What It Costs to Wait
Oregon’s late-filing penalty only kicks in if you’re more than three months late — even with a valid extension.
| Charge Type | Rate | Cap | Trigger |
|---|---|---|---|
| Late-Payment Penalty | 5% flat, one-time | 5% | Any Oregon tax not paid by April 15, 2026, even with a valid extension |
| Late-Filing Penalty (additional) | 20% additional | 25% total (combined with late-payment) | Return filed more than 3 months after the due date, including extensions |
| Interest | 8% per year (12% after 60 days past assessment) | No cap | Accrues from April 15 on any unpaid balance — cannot be waived |
Oregon State Extension Details
| Extension Type | Automatic with Federal Extension |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Extension Period | 6 months (federal-aligned) |
| Extension Form | Form OR-40-EXT — only required if Oregon tax is owed |
| Return Form | Form OR-40 (residents); OR-40-N (nonresidents); OR-40-P (part-year residents) |
| Federal Extension Required? | Not required, but a federal extension automatically covers Oregon through October 15 if no Oregon tax is owed |
| Payment Deadline | April 15, 2026 (extension does not extend time to pay) |
| Online Payment Portal | Revenue Online |
| Extension/Estimated Payment Mailing Address | Oregon Department of Revenue, PO Box 14950, Salem, OR 97309-0950 |
| Return Mailing Address (refund/no payment) | Oregon Department of Revenue, PO Box 14700, Salem, OR 97309-0930 |
| Return Mailing Address (balance due) | Oregon Department of Revenue, PO Box 14555, Salem, OR 97309-0940 |
| State Agency | Oregon Department of Revenue |
| Late-Payment / Late-Filing Penalty & Interest | 5% flat late-payment; +20% additional if filed 3+ months late (25% combined cap); 8% annual interest (12% after 60 days past assessment) |
Oregon Tax Extension — Frequently Asked Questions
Do I need to file Form OR-40-EXT?
Only if you owe Oregon tax. If a federal extension is all you need and you owe nothing, no Oregon form is required — just check the extension box on your return.
What happens if I file more than three months late?
An additional 20% late-filing penalty applies on top of the 5% late-payment penalty, for a combined 25% — even if you had a valid extension, since the extension only affects the filing deadline, not this three-month threshold.
Does my Oregon extension cover Metro or Multnomah County local taxes?
No. The Metro Supportive Housing Services tax and Multnomah County Preschool for All tax are separate personal income taxes administered by the City of Portland Revenue Division, not the Oregon Department of Revenue — they require their own filings.
What if I’m due a refund?
If you’re due a refund, no extension form or payment is required. Filing sooner still gets your refund to you faster.
Which Oregon return form do I need?
Form OR-40 for full-year residents. Nonresidents use OR-40-N, and part-year residents use OR-40-P.
Where do I mail my return versus my extension payment?
Extension and estimated payments go to PO Box 14950. Balance-due returns go to PO Box 14555, and refund returns go to PO Box 14700 — three different addresses, so double-check before mailing.
Ready to File? Start Federal + Oregon
File your federal return and add Oregon state in the same session. October 15 extended deadline — secure, fast, with live support.