Does Oregon Accept Federal Extension?
Understand the relationship between federal and Oregon tax extensions and the important distinction between the deadline to file and the deadline to pay.
Taxpayers sometimes need more time to file their returns. This article explains how a federal extension impacts the Oregon state tax deadline.
The Link Between Federal and Oregon Extensions
Oregon automatically grants a six-month filing extension to any taxpayer who has been approved for a federal extension. If you file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, with the IRS, you do not need to file a separate extension form with the state. The federal approval serves as your state approval.
By securing the federal extension, your new deadline to file your Oregon return becomes October 15. You will check the “Extension filed” box on your Oregon return when you file.
Extension to File Is Not an Extension to Pay
An extension provides additional time to submit your tax return, but it does not postpone the deadline for paying any taxes you owe. Your tax payment is still due by the original filing deadline, typically April 15, to avoid penalties and interest. Failing to pay by this date will result in interest charges on the outstanding balance, and the annual interest rate for 2025 is 9 percent.
A late-payment penalty of 5% is charged on any tax not paid by the original due date, even if you have an extension to file. If you file your return more than three months after the due date, including extensions, a separate 20% late-filing penalty is also assessed. These penalties can be combined for a total penalty of up to 25% of the unpaid tax.
How to Make a Payment for an Extended Return
If you determine you will owe Oregon income tax, you must submit a payment by the original filing deadline. Payments can be made through the Oregon Department of Revenue’s “Revenue Online” portal using a bank account or credit card, though a third-party service fee may apply to card payments. You can also mail a check or money order to the Department of Revenue.
When mailing a payment for an extended return, you must include Form OR-40-V, Oregon Individual Income Tax Payment Voucher. This form is available for download on the department’s website.