Oregon Application for Automatic Extension of Time to File Individual Tax Return

Application for Automatic Extension of Time to File Individual Tax Return
2023 Publication OR-40-EXT, Instructions for Automatic Extension of Time to File Oregon Individual Income Tax Return, 150-101-165
2023 Publication OR-40-EXT
Page 1 of 2, 150-101-165
(Rev. 08-31-23, ver. 01)

Oregon Department of Revenue

Instructions for Automatic Extension of Time to File Oregon Individual Income Tax Return

General information
Use Publication OR-40-EXT to determine if you need to
request an automatic extension of time for filing an Oregon
individual income tax return. The due date for filing your
2023 return with an extension is October 15, 2024.
Oregon honors all federal automatic six-month extensions
of time to file individual income tax returns (federal Form
4868) as valid Oregon extensions.
Only request an Oregon extension if you don’t have a federal extension, you owe for Oregon, and you can’t file your
return by the return due date (April 15, 2024). Note: You
don’t need to request an Oregon extension unless you owe
Oregon tax.
If you need an Oregon filing extension, request the extension
based upon your extension payment method. See “Payment
options.”
An extension of time to file your return isn’t an extension
of time to pay your tax. If you don’t pay all the tax due by
April 15, 2024, you’ll owe interest on the unpaid balance
from April 16, 2024 until the date you pay it in full. The 2024
interest rate is 8 percent. You may also owe a late payment
penalty. See “Penalties and interest” information under
“Specific instructions.”

Specific instructions
If you owe Oregon tax for 2023 and you need more time
to file your Oregon return, use the Extension payment
worksheet on the next page to calculate your extension payment and follow the payment instructions under “Payment
options.” To avoid penalty and interest, make your extension
payment by April 15, 2024.
Whether you owe Oregon tax for 2023 or not, mark the
“Extension filed” check-box (even if you had an Oregon or
federal extension) when you file your Oregon return.
When filing an Oregon tax return for 2023, include your
extension payment as an estimated payment on Form OR-40,
line 34; Form OR-40-N, line 59; or Form OR-40-P, line 58.
Don’t include the Extension payment worksheet with your
Oregon return. Keep it with your records.
Fiscal-year filers. If you’re a fiscal-year taxpayer, make your
extension payment by the regular due date of your return. If
you’re using Form OR-40-V, be sure to include the beginning
and ending dates of your fiscal year on Form OR-40-V. The

extended due date for filing your return is the 15th day of
the 10th month following the end of your fiscal year.
Were you stationed in a designated combat zone? If so, did
you get more time to file your 2023 federal return and pay
your 2023 federal tax? Oregon allows you the same additional time to file and pay your tax. Check the “Extension
filed” checkbox when you file your return.
Are you filing a composite return? If so, follow the extension payment instructions but use Form OR‑OC‑V to send
your payment. Mark the “Extension filed” box and indicate
the extended due date when you file the composite return.
Include the extension payment as an estimated payment on
Form OR-OC, line 6.
Penalties and interest. You must pay at least 90 percent of
your total tax liability by April 15, 2024. If you don’t, we
could add a 5 percent late-payment penalty to your tax due.
If you don’t file your return within three months after the
return’s due date, including extensions, we may add a 20 percent late filing penalty. You will owe interest on the unpaid
tax from April 16, 2024 until the date you pay it in full.

Payment options
You may pay your 2023 tax by:
•	Electronic payment from your checking or savings account.
•	Credit card payments.
•	Check or money order.
•	Cash.
Electronic payment from your checking or savings account.
You may pay your 2023 tax directly from your checking or
savings account if you have filed a return with us previously.
This option is available on Revenue Online at w
­ ww.oregon.
gov/dor. Select the “Return payment” option when making
your payment. There is no fee for this service. Don’t send
in a voucher if you submit your payment electronically.
Credit card payments. You may pay your 2023 tax with your
Visa, MasterCard, or Discover credit card online if you have
filed a return with us previously. This option is available on
Revenue Online at ­www.oregon.gov/dor. Select the “Return
payment” option when making your payment. The thirdparty service provider will charge you a fee based on the
amount of your tax payment. If you choose this payment
method, the provider will give you a confirmation number.
Keep this confirmation number as proof of payment.

Check or money order. Complete Form OR-40-V. Enter the
amount from line 3 of the Extension payment worksheet,
and check the “Original return or extension” payment type
box. Send us the completed voucher with your payment by
April 15, 2024. Mail to:
	
	
	
	

Extension Clerk
Oregon Department of Revenue
PO Box 14950
Salem OR 97309-0950

Additional resources
Download Oregon tax forms and instructions at
­www.oregon.gov/dor/forms or contact us to order them.

Do you have questions or need help?

Cash. Payments in cash can be made only in person at
our main office, 955 Center Street NE, Salem, OR 97301.
Complete Form OR-40-V. Enter the amount from line 3 of
the Extension payment worksheet, and check the “Original
return” payment type box. Bring the completed voucher
with your payment by April 15, 2024.

­www.oregon.gov/dor
503-378-4988 or 800-356-4222
questions.dor@​dor.oregon.gov
Contact us for ADA accommodations or assistance in other
languages.

Extension payment worksheet
	 1.	
		
	 2.	
		
		
		
		
	 3.	

Tax after nonrefundable credits for 2023. This is the amount you expect to enter on
Form OR‑40, line 31; Form OR‑40‑N, line 56; Form OR‑40‑P, line 55; or Form OR-OC, line 3.............. 1.
Total income tax payments (withholding, estimated payments) and refundable credits for 2023.
This is the amount you expect to enter on Form OR‑40, line 40; Form OR‑40‑N, line 65;
Form OR‑40‑P, line 64; or Form OR-OC, line 7...................................................................................... 2.
—If the amount on line 2 is more than the amount on line 1, you don’t owe Oregon tax.
—If the amount on line 1 is more than the amount on line 2, continue to line 3.
Extension payment. Line 1 minus line 2. ................................................................................................ 3.

.00
.00
.00

Keep your completed Extension payment worksheet with your records. Don’t mail the worksheet to us.

150-101-165 (Rev. 08-31-23) 	

Page 2 of 2	

2023 Publication OR-40-EXT