Individuals

Do you owe more than you can pay?

If you can't pay your tax debt in full, please don't panic or ignore the debt in hopes it will go away. We understand that many people deal with financial difficulties due to losing a job, health issues, or permanent or temporary disabilities. Owing money to the government can be frightening, but we're here to help you.

Even if you're unable to pay the entire tax bill, you should:
  • File your tax return anyway to avoid penalties.
  • Pay what you can by the due date of the return.
  • Call us at (503) 945-8200 to discuss your debt and options.

Payment arrangements

We offer payment plans of six- to 12-month payments. To set up a plan, visit Revenue Online, or call us at the number above. Learn more by searching for "payment plan" in our frequently asked questions

Contact us if you believe you're experiencing a financial hardship that prevents you from paying on your debt. Note: financial hardship and financial inconvenience aren't the same and your situation may not meet the definition of "financial hardship". 

What you should do next

Call us to discuss your tax debt as soon as possible. You'll need the following when calling:

  • Your Social Security number or tax identification number.
  • Your debit or credit card, if you want to make a payment over the phone.
  • Information about your sources of income, bank accounts, and expenses if you want to set up a payment plan.

If we contact you, it's important that you respond promptly. If you don't respond, we may take additional collection actions, as required by statute. Read more about our collections process.

If you want someone else to call us on your behalf, you need to submit a Tax Information Authorization and Power of Attorney form. We can't discuss your account with anyone other than you without this authorization.