Oregon’s 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 tax payments as required, you may be subject to interest on underpayment of estimated tax (UND).
Estimated payments can be made using one of these options:
You must make your Oregon estimated payments by EFT if you’re required to make your federal estimated payments by EFT. If this requirement creates a disadvantage for you, you may be eligible for a waiver. Call us for more information.
If you don’t meet the federal requirements for mandatory EFT payments, you can participate on a voluntary basis.
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 Current corporation tax topics
for information about applying a prior-year refund to a current-year estimated tax account, revised Oregon Administrative Rule 150-314-0302.