Oregon Application for Automatic Extension of Time to File Individual Tax Return
Extracted from PDF file 2022-oregon-form-40-ext.pdf, last modified August 2022Application for Automatic Extension of Time to File Individual Tax Return
2022 Publication OR-40-EXT Page 1 of 2, 150-101-165 (Rev. 08-19-22, 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 file for an automatic extension of time for filing an Oregon individual income tax return. 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 18, 2023). 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: • Electronic payments. Submit your payment prior to the return due date, selecting the “Return payment” type. Don’t use Form OR-40-V. • Cash, check, or money order. Complete Form OR-40-V, mark the “Original return” payment type box, and make your payment prior to the return due date. 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 when you file your extension, you’ll owe interest on the unpaid balance from April 19, 2023 until the date you pay it in full. The 2023 interest rate is 6 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 2022 and you need more time to file your Oregon return, use the tax 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 18, 2023. Whether you owe Oregon tax for 2022 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 2022, 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 a copy of the tax 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. Were you stationed in a designated combat zone? If so, did you get more time to file your 2022 federal return and pay your 2022 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 an extension for a composite return? If so, use Form OR‑OC to file your extension and Form OR‑OC‑V to send your payment. You can download these forms at www.oregon.gov/dor. Penalties and interest. You must pay at least 90 percent of your total tax liability by April 18, 2023. 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 19, 2023 until the date you pay it in full. Payment options You may pay your 2022 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 2022 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 mail Form OR‑40-V if you submit your payment electronically. Credit card payments. You may pay your 2022 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 payment amount from line 3 of the tax payment worksheet, and check the “Original return” payment type box. Send us the completed Form OR-40-V with your payment by April 18, 2023. Mail to: Additional resources Download Oregon tax forms and instructions at www.oregon.gov/dor/forms or contact us to order them. Extension Clerk Oregon Department of Revenue PO Box 14950 Salem OR 97309-0950 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 payment amount from line 3 of the tax payment worksheet, and check the “Original return” payment type box. Bring the completed Form OR-40-V with your payment by April 18, 2023. Do you have questions or need help? 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. Tax payment worksheet 1. 2. 3. Tax after tax recapture for 2022. This is the amount you expect to enter on Form OR‑40, line 31; Form OR‑40‑N, line 56; or Form OR‑40‑P, line 55................................................ 1. Total income tax payments (withholding, estimated payments) and refundable credits for 2022. This is the amount you expect to enter on Form OR‑40, line 39; Form OR‑40‑N, line 64; or Form OR‑40‑P, line 63............................................................................................................................ 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. Tax to pay with extension. Line 1 minus line 2. ...................................................................................... 3. .00 .00 .00 Keep your completed tax payment worksheet with your records. Don’t mail the worksheet to us. 150-101-165 (Rev. 08-19-22) Page 2 of 2 2022 Publication OR-40-EXT
Publication OR-40-EXT, Instructions for Automatic Extension of Time to File Oregon Individual Income Tax Return, 150-101-165
More about the Oregon Form 40-EXT Individual Income Tax Extension TY 2022
Oregon uses Form 40-V (the payment voucher) to file an extension request with payment - just check the extension payment checkbox to apply for an automatic six-month extension of time to file your Oregon return.
Oregon will honor all federal extensions of time to file individual income tax returns as valid Oregon extensions. If you received a federal automatic six-month extension (Federal Form 4868), don’t use Oregon Form 40-V unless you owe Oregon tax.
We last updated the Application for Automatic Extension of Time to File Individual Tax Return in January 2023, so this is the latest version of Form 40-EXT, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form 40-EXT directly from TaxFormFinder. You can print other Oregon tax forms here.
Other Oregon Individual Income Tax Forms:
TaxFormFinder has an additional 50 Oregon income tax forms that you may need, plus all federal income tax forms.
Form Code | Form Name |
---|---|
Form 40-ESV | Estimated Income Tax Payment Voucher |
Form OR-40 Instructions | Individual Income Tax Return Instructions for Full-year Residents |
Form OR-40N Instructions | Individual Income Tax Return Instructions for Nonresident / Part-year Resident |
Form 40 | Resident Individual Income Tax Return |
Form 40-V | Payment Voucher for Income Tax |
View all 51 Oregon Income Tax Forms
Form Sources:
Oregon usually releases forms for the current tax year between January and April. We last updated Oregon Form 40-EXT from the Department of Revenue in January 2023.
Form 40-EXT is an Oregon Individual Income Tax form. The IRS and most states will grant an automatic 6-month extension of time to file income tax and other types of tax returns, which can be obtained by filing the proper extension request form. Obtaining an extension will prevent you from being subject to often very large failure-to-file penalties. However, in most cases this extension does not exempt you from the requirement to pay any tax owed in full by the return's original filing date.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Oregon Form 40-EXT
We have a total of twelve past-year versions of Form 40-EXT in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

Publication OR-40-EXT, Instructions for Automatic Extension of Time to File Oregon Individual Income Tax Return, 150-101-165

Publication OR-40-EXT, Instructions for Automatic Extension of Time to File Oregon Individual Income Tax Return, 150-101-165

Publication OR-40-EXT, Instructions for Automatic Extension of Time to File Oregon Individual Income Tax Return, 150-101-165

Publication OR-40-EXT, Instructions for Automatic Extension of Time to File Oregon Individual Income Tax Return, 150-101-165

Publication OR-40-EXT, Instructions for Automatic Extension of Time to File Oregon Individual Income Tax Return, 150-101-165

2017 Publication OR-40-EXT, Instructions for Automatic Extension of Time to File Oregon Individual Income Tax Return, 150-101-165

2016, Publication OR-40-EXT, Instructions for Automatic Extension of Time to File Oregon Individual Income Tax Return, 150-101-165

2015 Instructions for Automatic Extension of Time to File Oregon Individual Income Tax Return, 150-101-165

2012 Form 40-EXT, Application for Automatic Extension of Time to File Oregon Individual Income Tax Return, 150-101-165

2012 Form 40-EXT, Application for Automatic Extension of Time to File Oregon Individual Income Tax Return, 150-101-165

2011 Form 40-ESV, Oregon Estimated Income Tax Payment Voucher, 150-101-026-3

2011 Form 40-EXT, Application for Automatic Extension of Time to File Oregon Individual Income Tax Return, 150-101-165
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