State of Oregon
Business Income Tax Extensions

Oregon Filing Due Date: Corporation tax returns are due by the 15^th day of the month that follows the deadline for your Federal corporation return. For example, if your Federal corporation return is due by March 15, that means your Oregon corporation return is due by April 15.

Extended Deadline with Oregon Tax Extension: Oregon’s extension deadline is the 15^th day of the month that follows the Federal extension deadline — whether or not you actually have a Federal extension. For example, if a 6-month Federal tax extension (IRS Form 7004) gives you until September 15 to file your Federal return, that means your Oregon deadline will be extended to October 15.

Oregon Tax Extension Form: If you have a valid Federal tax extension, you will automatically receive an Oregon tax extension. To request an Oregon-only tax extension, answer the first question on the Federal extension application (IRS Form 7004) and write “For Oregon Only” on the top of the form. When you file your Oregon tax return, make sure to include a copy of your extension request.

Oregon Extension Payment Requirement: An extension of time to file is not an extension of time to pay. To avoid interest and penalties, your Oregon tax liability must be fully paid by the original deadline. You can make an Oregon extension payment with Form 20-V, or pay electronically through Oregon’s Electronic Services center: www.oregon.gov/dor/ESERV

Oregon Tax Extension Tip: Remember to check the “Extension” checkbox on your Oregon tax return when you file.