Oregon estimated payment deadline coming up

The Oregon Department of Revenue reminds taxpayers and tax professionals about due dates for the next quarterly estimated tax payments.

Personal Income Taxpayers, September 15, 2022. Generally, these taxpayers must make quarterly tax payments if you expect your tax after withholding and credits (including refundable credits) to be $1,000 or more when you file your 2022 Oregon return. Details are available at Oregon Estimated Income Tax Instructions Publication OR-ESTIMATE. Penalties and interest may apply if payments are not made on time.

Payments can be made electronically at Revenue Online, by mail with Form OR-40-V Oregon Individual Income Tax Payment Voucher, or in person at our main office at 955 Center Street NE in Salem, 97301, or at our regional offices.

Corporations: Calendar year filers, September 15, 2022; fiscal year filers, the 15th day of the fourth, sixth, ninth, and 12th months of your fiscal year. Corporations must make quarterly tax payments if they expect to owe $500 or more in tax. This includes Oregon’s corporation minimum tax. Details are available at Underpayment of Oregon Corporation Estimated Tax Instructions. Corporation estimated payments can also be made at Revenue Online, or by mail with Form OR-20-V Oregon Corporation Tax Payment Voucher.

Pass-Through Entity-Elective tax, September 15, 2022. More information is available at the PTE-E Web site. Nearly 7,500 entities have signed up for the new program, which the Legislature created in 2021. Entities must register before they can make an estimated payment. Payment can be made at the PTE’s Revenue Online account, or by using the account number if not logged in. Payments by check or money order will also be accepted with Form OR-21-V. For questions about the PTE-E tax, please email [email protected].

To keep up with future news about the PTE-E implementation, add the new Pass-Through Entity Elective Tax Update to your subscriptions on our email updates page.

Corporate Activity Tax (CAT). A taxpayer expecting $5,000 or more of CAT tax liability must make estimated payments. A taxpayer expecting less than $5,000 for the tax year will not be required to make estimated payments but must still file an annual return, if required otherwise, and pay the CAT by the due date of the return, not including extensions. 

Estimated payments, which can be calculated using the estimated payments worksheet included in the CAT return instructions, are due for the previous quarter on or before the last day of the fourth, seventh, and 10th months of the tax year, and on the last day of the first month immediately following the end of the tax year.