Text Size:   A+ A- A   •   Text Only
Find     
Site Image
Corporation estimated tax
What is estimated tax? 
Oregon estimated tax laws are not the same as federal estimated tax laws. You must make quarterly estimated tax payments if you expect to owe tax of $500 or more with your return.

If you don't make estimated payments as required, you may be subject to
interest on underpayment of estimated tax (UND).


Payment options
Estimated payments can be made electronically with Revenue Online. Click here to learn more about Revenue Online services for corporation tax accounts. You can also send payments by electronic funds transfer (EFT), or by mail.

 
You must make your Oregon estimated payments by EFT if you are required to make your federal estimated payments by EFT. The department may grant a waiver from participation in the EFT program if you would be disadvantaged by the requirement.
 
If you do not meet the federal requirements for mandatory participation in the EFT program, you may participate on a voluntary basis.
 
A business is required to have an authorization agreement filed with the department before it can start initiating EFT payments. The EFT Help/Message phone number is (503) 947-2017.
 
EFT payments for corporation estimated taxes must be made using Revenue´s EFT program. This program allows payments to be initiated by touch-tone telephone, a secure Internet site, or through your financial organization. If you pay by EFT, do not send Form 20-V.
If paying by mail, send each payment with a Form 20-V voucher.


Payment due dates
Estimated tax payments are due quarterly, as follows:
  • Calendar year filers: April 15, June 15, September 15, and December 15.
  • Fiscal year filers: The 15th day of the 4th, 6th, 9th, and 12th months of your fiscal year.
  • If the due date falls on a Saturday, Sunday, or legal holiday, use the next regular business day.
See instructions for Forms 20, 20-I, 20-INS, and 20-S for additional information and requirements, including how to calculate your next year's estimated tax.
Log In to Revenue Online