As long as you have the necessary information about the tax account you are paying and your credit card, you can use a payment service provider. If you are paying for someone else, and the account is overpaid, the department is required to send refunds to the taxpayer on the return and not provide a credit on the credit card account.
No. The payment service provider fee is a nondeductible personal expense.
No. You need to use the Social Security number of the person listed first on your Oregon income tax return (also known as the primary taxpayer).
Each payment service provider decides how many years for which it will accept payments. If the payment service provider you select cannot take your credit card payment, call the Department of Revenue to make other payment arrangements.
You should select the payment option that best describes the type of payment you are making. The payment options are:
- Quarterly Estimated Personal Income Tax: Use this payment option to make your quarterly Oregon estimated income tax payments. The payment will be posted to your estimated tax account. You will claim the estimated payment on your original return when you file it with the Oregon Department of Revenue.
- Personal Income Tax Return or Extension Payment (for Form 40, 40S, 40N, or 40P returns): Use this payment option to pay the total amount you owe as shown on your return when you file it. You should also use this option if you are filing an extension (Form 40-EXT). Filing an extension gives you more time to file your current year return. You must pay the tax you expect to owe by the original due date of your return to avoid penalties and interest.
- Personal Income Tax Amended Return Payment (Form 40X): Use this payment type to pay the total amount you owe as shown when you file an amended return.
- Personal Income Tax Assessment/Deficiency: Use this option any time the Oregon Department of Revenue sends you a notice that you owe a personal income tax amount. Usually, the first notice you receive is titled "Notice of Assessment" or "Notice of Deficiency." You can also use this option if you receive a Courtesy Notice reminding you to pay the personal income tax you owe shown on your tax return (see questions #5-7).
- Withholding tax
- Lane transit payroll tax
- TriMet transit payroll tax
- Tobacco tax
- 9-1-1 emergency communication tax
- Amusement device tax
- Petroleum load fee
- Hazardous substance fee
- State lodging tax
We will give you credit for your payment on the date your credit card payment is authorized by the payment service provider. Generally, it takes us three to five business days to post your payment to your account.
You will see two transactions on your credit card statement for each tax payment: one for your tax payment and one for the convenience fee you paid to the payment service provider. If you have questions about your statement, call your credit card company.
If you completed the transaction and received your confirmation number, you need to speak with a Department of Revenue representative who will help you determine what you need to do to correct your refund. Call (503) 378-4988, or toll-free from an Oregon prefix, (800) 356-4222.
Select the Personal Income Tax Assessment/Deficiency payment option. When the credit card payment service provider asks, "This payment is in response to," select "Notice of Deficiency." Save the confirmation number from the transaction as proof of payment.
By law, we must issue the refund in the name(s) and Social Security number(s) of the taxpayer(s) listed on the tax return. You will need to make arrangements privately with the person whose tax you are paying.
Yes. Some payment service providers offer monthly e-mail reminders. If you are interested in signing up for this type of notification, please visit the payment service provider's Web site to learn more.
We have no limitations on the number of times you may use your credit card to pay your taxes. You should check with your credit card institution to find out if it has any. Also, check with the payment service provider.
Yes. When you make your payment, you will provide information to the payment service provider that it will forward to us so that we can add you to our computer system.
You received either a combination Notice of Assessment and Notice of Deficiency billing, or a combination Courtesy Notice and Notice of Deficiency. Do not pay the full amount in one credit card transaction. Your payments will not post correctly if you do. You will need to make separate credit card payments for each notice. At the beginning of each transaction, select the Personal Income Tax Assessment/Deficiency payment type. When the credit card payment service provider asks, "This payment is in response to," select which notice you are paying. Pay the amount on that notice only. You will be asked if you want to make another payment after each transaction is complete. Save the confirmation number from each transaction as proof of payment.