| Estimated Timber Tax Payments |
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| ORS 321.045(4) |
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If you expect to owe a Forest Products Harvest Tax of $1,500 or more for the calendar year, you are required to make quarterly estimated tax payments. You must submit an "Estimate of Timber Tax Liability" coupon with your payment. These coupons are available from the Department of Revenue.
We automatically mail "Estimate of Timber Tax Liability" coupons in March to owners who owed $1,500 or more in Forest Products Harvest Tax the previous calendar year. If you did not owe $1,500 or more the previous year and estimate that you will be over that threshold this year, or have not received a coupon, contact the Department of Revenue.
Estimated payments are not required for the STF Severance Tax, however, you may make prior payments. Contact the Department of Revenue to obtain an "Estimate of Timber Tax Liability" coupon to accompany the payment.
When to file:
| Harvests during | | Estimated payments due | | | | | | January – March | | April 30 | | April – June | | July 30 | | July – September | | October 31 |
Making your payment:
If you are required to make an estimated payment, the payment must be at least one-fourth of the estimated tax for the calendar year. Send this payment along with the "Estimate of Timber Tax Liability" coupon to:
Timber Tax Programs
Oregon Department of Revenue
PO Box 14003
Salem OR 97309-2502
The balance owed is due with the annual tax return, which is due on or before January 31. Timber owners may be subject to a penalty if the estimated tax payment is late or only partially paid. The penalty is based on the internet of the unpaid estimated tax.
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