Oregon State Tax Extension
Oregon Personal Tax ExtensionForm OR-40-V
Skip the wait – eFile your Federal and Oregon state return through our secure platform with step-by-step guidance and 24/7 support.
File Your Tax Return Now →Oregon Personal Income Tax Extension – Automatic with Federal Approval
Oregon grants an automatic six-month extension for filing personal income tax returns to taxpayers who have secured a valid federal extension through IRS Form 4868. The Oregon Department of Revenue mirrors the federal timeline, moving the state filing deadline from April 15, 2026, to October 15, 2026. No separate Oregon extension form is needed – but any Oregon income tax owed is still due April 15.
No Separate Oregon Form Required
Once you have a valid federal extension through IRS Form 4868, Oregon’s filing extension is automatic – nothing else to file with the state. Pay any balance by April 15 using Revenue Online and file your completed return by October 15.
Oregon’s Penalty Grows the Longer You Wait
Oregon’s failure-to-file penalty starts at 5% of unpaid tax, jumps to 20% after three months, and reaches 25% if not filed within 30 days of a notice and demand. Returns unfiled for three or more consecutive years face a 100% penalty. File by October 15 to avoid all of it.
Using Form OR-40-V
Form OR-40-V (Oregon Individual Income Tax Payment Voucher, 150-101-172) is used when mailing an extension payment to Oregon. For online payments, visit Revenue Online at oregon.gov/dor – ACH debit is available at no charge, while Discover, MasterCard, and Visa payments carry a convenience fee.
Late Filing and Payment Penalties
Oregon’s failure-to-file penalty escalates in stages: 5% of unpaid tax if filed within three months of the deadline, 20% if filed more than three months late, and 25% if not filed within 30 days of a notice and demand. Returns left unfiled for three or more consecutive years incur a 100% penalty. The failure-to-pay penalty is a flat 5% of unpaid tax. File by October 15 and pay by April 15 to avoid both entirely.
Best Practices
- ✓File IRS Form 4868 by April 15 – Oregon’s automatic extension depends on federal approval.
- ✓Pay any Oregon balance by April 15, 2026, using free ACH at Revenue Online (oregon.gov/dor).
- ✓Keep confirmation numbers from all online payments as proof of timely payment.
- ✓File your completed Oregon return by October 15, 2026 – Oregon’s escalating penalty makes early filing worthwhile.
Oregon’s extension is one of the more straightforward – federal approval covers you. The main watch-out is the escalating filing penalty, which gets significantly more expensive the longer you wait past October 15. Pay by April 15 and file by October 15, 2026.
Quick Reference Table
| Item | Details |
|---|---|
| State Abbreviation | OR |
| Extension Status | Federal Required |
| Return Due Date | April 15, 2026 |
| Extended Due Date | October 15, 2026 |
| Online Payment | Oregon | Revenue Online – Tax Extension Payment |
| Payment Voucher | Form OR-40-V | Oregon Individual Income Tax Payment Voucher |
| State Payment Agency | Oregon Department of Revenue |
| Failure to File Penalty | 5% (≤3 months late); 20% (3+ months late); 25% (30+ days after notice); 100% (3+ consecutive unfiled years) |
| Failure to Pay Penalty | Flat 5% of unpaid tax |
Extended? Your Oregon Return Deadline Is Coming Up.
File your Oregon return securely online – accurate, fast, and backed by 24/7 support. Most filers finish in minutes.
File My Return Securely →Oregon Extension Payment Options
Any Oregon income tax owed is due by April 15, 2026. Pay through Revenue Online at oregon.gov/dor – ACH debit is free.
Pay via Revenue Online – No Fee
Visit oregon.gov/dor and log in to Revenue Online. Select ACH debit to pay directly from your checking or savings account at no charge.
Pay by Card via Revenue Online
Also at oregon.gov/dor through Revenue Online. Discover, MasterCard, and Visa accepted. A convenience fee is charged by the third-party processor.
Mailing Address with Payment
Oregon Department of Revenue
P.O. Box 14950
Salem, OR 97309-0950
Social Media
