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

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