The Oregon Department of Revenue announced late Wednesday, March 25, 2020, that the state of Oregon will officially extend the deadline for certain tax payments until July 15, 2020. This automatic Oregon tax filing and payment deadlines extension incorporates some but not all of the elements of the federal income tax filing and payment deadlines extension announced last week in response to the COVID-19 pandemic.

The following Oregon state income tax return filing deadlines and payment deadlines are included in this extension:

  • The personal income tax returns filing and payment due date is extended from April 15, 2020, to July 15, 2020, including:
    • Form OR-40, OR-40-N, and OR-40-P (Oregon Personal Income Tax return)
    • Form OR-41 (Oregon Fiduciary return)
    • Form OR-OC (Oregon Composite return)
    • Form OR-STI (Statewide Transit Individual Tax return)
    • Form OR-LTD and OR-TM (Transit Self-Employment returns)
  • Overpayments from Oregon 2019 Individual Income Tax returns will be applied as follows:
    • The 2019 Oregon personal income tax overpayment will be applied as of the date the payment was made that caused the overpayment.
    • If the overpayment is due to withholding, refundable credit, or payments made prior to April 15, the refund overpayment will be applied as of April 15, 2020 as long as the return is timely filed (filed by July 15, 2020 or by October 15, 2020 if on extension).
    • If the overpayment is due to a payment made between April 16 and the time you file, the refund overpayment will be applied as of the date the payment was made as long as the return is timely filed (filed by July 15, 2020 or by October 15, 2020 if on extension).
    • If the Oregon personal income tax return is not timely filed (past July 15, 2020 or if filing on extension past the October 15, 2020 extension due date), the overpayment is applied as of the return file date.
  • Corporate income/excise tax returns filing and payment due date is extended from May 15, 2020, to July 15, 2020, including:
    • Form OR-20 (Oregon Corporation Excise Tax return)
    • Form OR-20-INC (Oregon Corporation Income Tax return)
    • Form OR-20-INS (Oregon Insurance Excise Tax return)
    • Form OR-20-S (Oregon S Corporation Tax return)
  • Overpayments from Oregon 2019 Corporation Income/Excise Tax returns will be applied as follows:
    • The 2019 Oregon corporation income/excise tax overpayment will be applied of the date the payment was received by the department. Payments that are received after following year’s first quarter estimated tax due date (April 15, 2020) will be applied to estimated tax as of the date the payment is received.
    • For amended or delinquent returns, the overpayment will be credited to the estimated tax installment as of the date the return was filed or the date a payment was received, whichever is later.

No other obligations are extended at this time, including but not limited to:

  • Estimated tax payments for 2020, including First Quarter due April 15, 2020
  • Oregon Corporate Activity Tax (CAT) estimated payments, including First Quarter due April 15, 2020
  • Fiscal year returns due after May 15, 2020
  • Payroll taxes
  • Excise taxes other than corporate excise taxes
  • Estate transfer taxes
  • Information returns
  • Marijuana taxes

If you have already filed your 2019 Oregon income tax return and scheduled an automatic payment, the payment will be made on the date you scheduled unless you take the appropriate action:

  • Any changes to payments set up previously through Revenue Online or your e-file software program must be made through Revenue Online, which can be found on the Oregon Department of Revenue’s homepage at oregon.gov/dor.
  • If you scheduled payments to be made through your bank, call your bank to reschedule.
  • Changes must be made within five business days before the payment is scheduled to be made.
  • Go to the department’s website FAQ and filter on Revenue Online to read how to cancel and set up a new payment.

Send Us Your Questions

These are challenging times for our world, nation, and business community.

We at Delap want to know: What questions do you have? Ask us your questions related to COVID-19 and your business, taxes, or other topics, and we’ll do our best to answer them on our blog in the near future.

Delap partner Harriet A. Strothers contributed to this blog post.

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