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

Application for Automatic Extension of Time to File Individual Tax Return
2024 Publication OR-40-EXT, Instructions for Automatic Extension of Time to File Oregon Individual Income Tax Return, 150-101-165
2024 Publication OR-40-EXT
Page 1 of 2, 150-101-165
(Rev. 08-28-24, 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
2024 return with an extension is October 15, 2025.
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, 2025). 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, 2025, you’ll owe interest on the unpaid balance
from April 16, 2025 until the date you pay it in full. The 2025
annual interest rate is 9 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 2024 and need more time to file
your Oregon return, use the Extension payment worksheet
on the next page to calculate your extension payment, then
follow the payment instructions under “Payment options.”
To avoid penalty and interest, make your extension payment
by April 15, 2025.
Whether or not you owe Oregon tax for 2024, mark the
“Extension filed” checkbox (even if you had an Oregon or
federal extension) when you file your Oregon return.
When filing your 2024 Oregon tax return, 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 the voucher. 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 2024 federal return and pay
your 2024 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. To avoid a penalty for late payment,
pay at least 90 percent of your tax liability by April 15, 2025;
otherwise, a 5 percent penalty will be added to your tax due.
You will owe interest on the unpaid tax from April 16, 2025
until the date you pay it in full. See Publication OR-17 for
more information about penalties and interest.

Payment options
You may pay your 2024 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 2024 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 2024 tax with your
Visa, MasterCard, or Discover credit card online if you have
filed a return with us previously. This option is available in
person at any Department of Revenue office, by phone with
department staff, or on Revenue Online at ­www.oregon.
gov/dor. Select the “Return payment” option when making
your payment. The third-party 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
mark the “Original return or extension” payment checkbox. Submit the completed voucher with your payment by April 15, 2025,
in person at any Department of Revenue office or by 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.
When you complete Form OR-40-V, enter the amount from
line 3 of the Extension payment worksheet and mark the
“Original return or extension” payment checkbox. Bring the
completed voucher with your payment by April 15, 2025.

­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 2024. 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 2024.
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. 08-28-24) 	

Page 2 of 2	

2024 Publication OR-40-EXT