Oregon Business Tax Extension LLC / Partnership – S Corporation – C Corporation – Fiduciary
Connect with a U.S.-based CPA or Enrolled Agent to prepare and file your Oregon business return. Upfront pricing, secure document upload, no surprises.
Connect with a TaxPro →Oregon Business Tax Extension – LLC / Partnership
Oregon Form OR-20-V / OR-65-V | Oregon Extension Payment • LLC / PartnershipOregon LLC & Partnership Tax Extension
Oregon LLCs and partnerships with Oregon source income file Form OR-65 (Oregon Partnership Return of Income) with the Oregon Department of Revenue. The return is due March 16, 2026, and a six-month extension to September 15, 2026 is available. Oregon automatically grants an extension when a valid federal extension is in place–no separate Oregon extension form is needed, provided 100% of Oregon income tax owed is paid by the original due date. Oregon also administers the Corporate Activity Tax (CAT) on businesses with Oregon commercial activity exceeding $1 million.
Extending an Oregon LLC or Partnership Return
File IRS Form 7004 before March 16, 2026. Oregon honors the federal extension and automatically extends Form OR-65 to September 15, 2026. Pay 100% of Oregon income tax owed by March 16, 2026 through Revenue Online or by mailing a payment with Form OR-65-V to: Oregon Department of Revenue, P.O. Box 14790, Salem, OR 97309-0470. Oregon LLCs with nonresident members must also confirm nonresident withholding (OR-19) obligations and include those payments with the March 16, 2026 deadline.
Oregon LLC Extension Best Practices
- File IRS Form 7004 before March 16, 2026 to extend the Oregon Form OR-65 return to September 15, 2026–no separate state extension form is required.
- Pay 100% of Oregon income tax owed (not just 90%) by March 16, 2026 via Revenue Online or by mail with Form OR-65-V to avoid the 5% penalty.
- Remit Oregon nonresident withholding (OR-19) by March 16, 2026 if the LLC has out-of-state members with Oregon-source income.
- File the completed Form OR-65 with the Oregon Department of Revenue by September 15, 2026.
Working with a Tax Professional
LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Oregon return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Oregon return by September 15, 2026
How to Pay
Oregon requires online payment for tax amounts of $750 or more. Submit electronically via the Oregon Online Tax Extension Payment portal. For amounts under $750, complete Oregon Form OR-20-V / OR-65-V | Oregon Extension Payment and mail with your payment.
Oregon Online Payment Portal
Submit electronically through the Oregon Online Tax Extension Payment system. Required for all payments $750 and above.
Oregon Form OR-20-V / OR-65-V | Oregon Extension Payment by Check
Download Oregon Form OR-20-V / OR-65-V | Oregon Extension Payment and mail with your check or money order. Include your EIN and tax year on the check.
P.O. Box 14790
Salem, OR 97309-0470
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | 5% of tax not paid by the original due date. |
LLC / Partnership Quick Reference
| State Abbreviation | OR |
| Entity Type | LLC / Partnership |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | Oregon Form OR-20-V / OR-65-V | Oregon Extension Payment |
| Online Payment | Oregon Online Tax Extension Payment |
| State Agency | Oregon Department of Revenue |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | 5% of tax not paid by the original due date. |
Oregon Business Tax Extension – S Corporation
Oregon Form OR-20-V / OR-65-V | Oregon Extension Payment • S CorporationOregon S Corporation Tax Extension
Oregon S corporations file Form OR-20-S (Oregon S Corporation Tax Return) with the Oregon Department of Revenue. The return is due March 16, 2026, and a six-month extension to September 15, 2026 is available. Oregon automatically grants the extension when a valid federal Form 7004 is filed–no separate Oregon extension form is required. Oregon S corporations owe an excise tax based on Oregon net income, and 100% of that tax–not just 90%–must be paid by March 16, 2026 to avoid Oregon's 5% failure-to-pay penalty.
Extending an Oregon S Corporation Return
File IRS Form 7004 before March 16, 2026 to extend the Oregon Form OR-20-S return to September 15, 2026. Pay 100% of Oregon S corporation tax owed by March 16, 2026 through Revenue Online or by mailing a payment with Form OR-20-S-V to: Oregon Department of Revenue, P.O. Box 14790, Salem, OR 97309-0470. Oregon S corporations with nonresident shareholders must also remit nonresident withholding (Form OR-19) by March 16, 2026–these withholding amounts are not extended by the filing extension.
Oregon S Corporation Extension Best Practices
- File IRS Form 7004 before March 16, 2026 to extend the Oregon Form OR-20-S return to September 15, 2026–no separate Oregon form is needed.
- Pay 100% of Oregon S corporation tax (not 90%) by March 16, 2026 via Revenue Online or by mail with Form OR-20-S-V to avoid the 5% penalty.
- Remit Oregon nonresident shareholder withholding (Form OR-19) by March 16, 2026.
- File the completed Form OR-20-S with the Oregon Department of Revenue by September 15, 2026.
Working with a Tax Professional
S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Oregon return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Oregon return by September 15, 2026
How to Pay
Oregon requires online payment for tax amounts of $750 or more. Submit electronically via the Oregon Online Tax Extension Payment portal. For amounts under $750, complete Oregon Form OR-20-V / OR-65-V | Oregon Extension Payment and mail with your payment.
Oregon Online Payment Portal
Submit electronically through the Oregon Online Tax Extension Payment system. Required for all payments $750 and above.
Oregon Form OR-20-V / OR-65-V | Oregon Extension Payment by Check
Download Oregon Form OR-20-V / OR-65-V | Oregon Extension Payment and mail with your check or money order. Include your EIN and tax year on the check.
P.O. Box 14790
Salem, OR 97309-0470
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | 5% of tax not paid by the original due date. |
S Corporation Quick Reference
| State Abbreviation | OR |
| Entity Type | S Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | Oregon Form OR-20-V / OR-65-V | Oregon Extension Payment |
| Online Payment | Oregon Online Tax Extension Payment |
| State Agency | Oregon Department of Revenue |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | 5% of tax not paid by the original due date. |
Oregon Business Tax Extension – C Corporation
Oregon Form OR-20-V / OR-65-V | Oregon Extension Payment • C CorporationOregon C Corporation Tax Extension
Oregon C corporations file Form OR-20 (Oregon Corporation Excise Tax Return) with the Oregon Department of Revenue. The return is due April 15, 2026, and a six-month extension to October 15, 2026 is available. Oregon honors the federal Form 7004 extension for C corporation returns–no separate Oregon extension form is required–provided 100% of Oregon corporate excise tax owed is paid by April 15, 2026. Oregon's corporate excise tax rates are 6.6% on Oregon taxable income up to $1 million and 7.6% on income above that threshold. Oregon also administers the Corporate Activity Tax (CAT) on Oregon commercial activity exceeding $1 million, separate from the excise tax.
Requesting an Oregon C Corporation Extension
File IRS Form 7004 before April 15, 2026 to extend the Oregon Form OR-20 return to October 15, 2026. Pay 100% of Oregon corporate excise tax owed by April 15, 2026 through Revenue Online or by mailing a payment with Form OR-20-V to: Oregon Department of Revenue, P.O. Box 14790, Salem, OR 97309-0470. Oregon C corporations subject to the Corporate Activity Tax (CAT) must also address CAT quarterly estimated payment obligations separately–CAT payments are not extended by the income tax extension and are due 30 days after each quarter end.
Oregon C Corporation Extension Checklist
- File IRS Form 7004 before April 15, 2026 to extend the Oregon Form OR-20 return to October 15, 2026–no separate state extension form is needed.
- Pay 100% of Oregon corporate excise tax (not 90%) by April 15, 2026 via Revenue Online or by mail with Form OR-20-V to avoid the 5% penalty.
- Address Oregon CAT quarterly estimated payment obligations separately–CAT payments are not covered by the income tax extension.
- File the completed Form OR-20 with the Oregon Department of Revenue by October 15, 2026.
Working with a Tax Professional
C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Oregon return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Oregon return by October 15, 2026
How to Pay
Oregon requires online payment for tax amounts of $750 or more. Submit electronically via the Oregon Online Tax Extension Payment portal. For amounts under $750, complete Oregon Form OR-20-V / OR-65-V | Oregon Extension Payment and mail with your payment.
Oregon Online Payment Portal
Submit electronically through the Oregon Online Tax Extension Payment system. Required for all payments $750 and above.
Oregon Form OR-20-V / OR-65-V | Oregon Extension Payment by Check
Download Oregon Form OR-20-V / OR-65-V | Oregon Extension Payment and mail with your check or money order. Include your EIN and tax year on the check.
P.O. Box 14790
Salem, OR 97309-0470
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | 5% of tax not paid by the original due date. |
C Corporation Quick Reference
| State Abbreviation | OR |
| Entity Type | C Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | Oregon Form OR-20-V / OR-65-V | Oregon Extension Payment |
| Online Payment | Oregon Online Tax Extension Payment |
| State Agency | Oregon Department of Revenue |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | 5% of tax not paid by the original due date. |
Oregon Business Tax Extension – Fiduciary
Oregon Form OR-20-V / OR-65-V | Oregon Extension Payment • FiduciaryOregon Fiduciary Tax Extension
Oregon trusts and estates with Oregon source income file Form OR-41 (Oregon Fiduciary Income Tax Return) with the Oregon Department of Revenue. The return is due April 15, 2026, and a six-month extension to October 15, 2026 is available. Oregon honors the federal Form 7004 extension for fiduciary returns and does not require a separate state extension form, provided 100% of Oregon fiduciary income tax owed is paid by April 15, 2026. Oregon fiduciary income tax rates follow the Oregon individual income tax schedule, with top rates reaching 9.9%.
Extending an Oregon Fiduciary Return
File IRS Form 7004 before April 15, 2026 to extend Oregon Form OR-41 to October 15, 2026. Pay 100% of Oregon fiduciary income tax owed by April 15, 2026 through Revenue Online or by mailing a payment with Form OR-41-V to: Oregon Department of Revenue, P.O. Box 14790, Salem, OR 97309-0470. Oregon taxes resident trusts–those administered by an Oregon trustee or with Oregon-resident grantors or beneficiaries–on all income regardless of source. Nonresident trusts pay Oregon tax only on Oregon-source income. The residency classification is especially important in Oregon given its high individual income tax rates.
Oregon Fiduciary Extension Best Practices
- File IRS Form 7004 before April 15, 2026 to extend Oregon Form OR-41 to October 15, 2026–no separate state extension form is needed.
- Pay 100% of Oregon fiduciary income tax (not 90%) by April 15, 2026 via Revenue Online or by mail with Form OR-41-V to avoid the 5% penalty.
- Confirm the trust's Oregon residency classification (resident vs. nonresident) to determine whether all income or only Oregon-source income is taxable.
- File the completed Form OR-41 with the Oregon Department of Revenue by October 15, 2026.
Working with a Tax Professional
Fiduciary returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Oregon return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Oregon return by October 15, 2026
How to Pay
Oregon requires online payment for tax amounts of $750 or more. Submit electronically via the Oregon Online Tax Extension Payment portal. For amounts under $750, complete Oregon Form OR-20-V / OR-65-V | Oregon Extension Payment and mail with your payment.
Oregon Online Payment Portal
Submit electronically through the Oregon Online Tax Extension Payment system. Required for all payments $750 and above.
Oregon Form OR-20-V / OR-65-V | Oregon Extension Payment by Check
Download Oregon Form OR-20-V / OR-65-V | Oregon Extension Payment and mail with your check or money order. Include your EIN and tax year on the check.
P.O. Box 14790
Salem, OR 97309-0470
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | 5% of tax not paid by the original due date. |
Fiduciary Quick Reference
| State Abbreviation | OR |
| Entity Type | Fiduciary |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | Oregon Form OR-20-V / OR-65-V | Oregon Extension Payment |
| Online Payment | Oregon Online Tax Extension Payment |
| State Agency | Oregon Department of Revenue |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | 5% of tax not paid by the original due date. |
Extended? Your Oregon Business Return Deadline Is Coming Up.
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