Oregon tax return filing and payment deadlines extended
At the direction of Governor Kate Brown, the Oregon Department of Revenue has announced an extension for Oregon tax filing and payment deadlines for personal income taxes and some other taxes closely following the IRS extension declaration. This move is a result of the governor’s priority to keep Oregonians safe and healthy, while also providing relief and consistency for Oregon taxpayers affected by the federal and state COVID-19 emergency.
Personal and corporate income tax
On March 21, 2020, the IRS issued a news release (Notice 2020-58) automatically extending the filing due date to July 15, 2020, for all returns due April 15, 2020, and allowing all payments due on that date to be deferred until July 15, 2020, without penalties or interest, regardless of the amount of the payment.
The IRS also has established a special webpage on IRS.gov focused on steps to help individuals, businesses and other taxpayers affected by the coronavirus. The distribution of economic impact payments will begin in the coming weeks and will be distributed automatically, with no action required for most people. Visit the
IRS's coronavirus tax relief webpage to learn more about the payments and how individuals can get them.
Economic Impact Payment information
With the cooperation of the Free File Alliance, the IRS has created its first
online tool to allow individuals without a 1040 filing obligation to register for an Economic Impact Payment. The IRS soon plans to offer a second tool to give citizens a payment delivery date and direct deposit information. Check back here for more details as they become available.
Under the authority of ORS 305.157, the director of the Department of Revenue has determined that the governor’s state-declared emergency due to the COVID-19 pandemic and the action of the IRS will impair the ability of Oregon taxpayers to take certain actions within the time prescribed by law. Therefore, the director has ordered an automatic extension of the 2019 tax year filing and payment due dates for certain affected taxpayers as indicated below.
For details of the extensions, see the department's news releases; the March 24 Director's Order 2020-01 on extending personal and corporate income tax filing and payment dates; the April 20 Director's Order 2020-02 to extend deadlines for additional tax types and extending appeal rights; and the
Director's Orders FAQ.
For purposes of Oregon corporate excise/income tax, the presence of teleworking employees of the corporation in Oregon between March 8, 2020 and November 1, 2020 won’t be treated by the department as a relevant factor when making a nexus determination if the employee(s) in question are regularly based outside Oregon.
In response to the state of emergency declared for the COVID-19 pandemic, the Oregon Department of Revenue is temporarily modifying some of its collections processes to provide relief for individuals and businesses in Oregon. Read the
full list of changes
Corporate Activity Tax
Initial quarterly payments for the new Corporate Activity Tax (CAT) are due April 30, 2020. The department understands that the pandemic may impact commercial activity, up or down, to an extent that makes it difficult for businesses to estimate their first payment. The department will not assess underpayment penalties to taxpayers making a good faith effort to estimate their first quarter payments. You can find more information about CAT estimated tax payments at
Beyond the CAT FAQ.
Amusement device tax
Under the authority of ORS 305.157, the interim director of the Department of Revenue has ordered an automatic extension of the amusement device tax due dates to October 14, 2020. The June 23 Director's Order 2020-03 applies to the annual tax due June 30, 2020 and the increased or additional tax due July 14, 2020 when annual net receipts exceed $104,000 or $260,000.
Oregon Lottery collects the amusement device tax on behalf of the department. The extension of these due dates will provide the time necessary for Oregon Lottery to calculate accurately the tax due for video lottery game terminals that are operating at each retailer’s location.
Property tax deferral
The due date for applications for senior or disabled property tax deferral has been extended until June 15, 2020. The due date for filing recertification with the department is still due April 15, 2020. Please contact the department for filing deferral recertification information if you're having difficulty meeting the due date.
Guidance to local governments on local budget law
On April 15, 2020, the governor signed
Executive Order 20-16. This order creates flexibility in public meetings law and local budget law during the COVID-19 emergency period. This includes but is not limited to: allowing alternative meeting formats and options for public comment; changing the quorum requirement for conducting a public meeting; allowing alternative meeting notice publication options for local budget law; and creating an exception to local budget law for necessary expenditures when a municipal corporation is unable to adopt their budget by June 30. This is provided that the municipal corporation adopts a budget and spending appropriations as soon as they are able.
Please note that this order does not change the requirement to certify your tax levy to the assessor by July 15. If you are unable to adopt your budget and resolutions imposing and categorizing taxes on time, you must request an extension from your county assessor. The extension must be in writing and received prior to July 15.
Please review the full executive order for details. The Department of Revenue's Finance, Taxation, and Exemptions team can assist you with questions regarding local budget law by emailing
firstname.lastname@example.org or calling 503-945-8293. We suggest you contact your legal counsel or the Oregon Department of Justice's Public Meeting Law Manual for questions regarding public meetings law.