Oregon Taxes Pages

Oregon Income Tax Extension

How to file an Oregon Tax Extension. Points to consider when to prepare extensions.

Extension Situation
Extension Suggestion
Oregon Tax Refund

Option 1: If you do not owe Oregon income taxes or expect a OR tax refund by the tax deadline, you do not have to prepare and file a OR tax extension. In case you expect a OR tax refund, you will need to file or e-File your OR tax return in order to receive your tax refund money.

Option 2: Submitted a Federal Tax Extension? If you do not have a state tax liability or anticipate a refund by the filing deadline, your accepted federal extension will be considered a state extension. You are not required to submit Form OR-40-V.

Owe Oregon Taxes

Option 1: Pay all or some of your Oregon income taxes online via: Oregon Revenue Online. Use Publication OR-40-EXT to determine if you need to file for an automatic extension of time for filing an Oregon individual income tax return.

Option 2: If you owe OR income taxes, you will either have to submit a OR tax return or extension by the tax deadline in order to avoid late filing penalties. You can only eFile and IRS tax extension, but not an Oregon extension. The tax extension will only avoid late filing penalties until the October deadline.
Note: Unless you pay all your Taxes or eFile your tax return by the October deadline, the late filing penalties will start again after that deadline.

Option 3: Complete Form OR-40-V, include a Check or Money Order, check "Original Return" as payment type, and mail both to the address on Form OR-40-V. Important: Even if you filed an extension, you will still need to file your OR tax return either via eFile or by paper by the October deadline.

Oregon Income Tax Calculator
Oregon Tax Deadlines
Tax Penalties
Important: If you owe Oregon and/or IRS income taxes and do not file an IRS and Oregon tax return or extension by the Tax Due Date, you will be subject to IRS and OR late filing penalties. Estimate IRS late filing, payment penalties. In addition, if you do not pay your taxes by the Tax deadline, you will be subject to late tax payment penalties. Filing an extension on time will ONLY eliminate the late filing penalties but not the late tax payment penalties. Late filing penalties are generally higher than late payment penalties, thus file something on time even if you can't pay anything on time!
Taxpert®
Discuss your extension questions and goals with a Taxpert for free and we will guide you through the process.

Frequently Asked Questions

What is an OR tax extension?

An Oregon tax extension grants a 6 months extension from the original tax due date.

You will need to e-file a tax extension on or before April 15, 2025.

No, if you do not anticipate owing Oregon income taxes or you will receive an OR tax refund by the tax deadline, you are not required to file for an OR tax extension.

Here are the different options to file an OR Extension:

  1. Pay your Oregon income taxes online via: Oregon Revenue Online.
  2. You will either have to submit a CA tax return or extension by the tax deadline.
  3. Complete OR-40-EXT.

No, if you have eFiled a federal extension and do not owe Oregon income taxes by the tax deadline, your accepted federal extension will serve as your state extension.

The late filing penalty is 20% of the amount due, calculated three months from the original due date of your tax return. This penalty applies for each month or partial month that the amount remains unpaid, after accounting for any payments or credits made by the original due date. Another penalty of 25% after receiving a demand to file from the Oregon Department of Revenue.

  • Note: a tax extension is an extension to file, not payments owed.

WatchIT