Oregon calendar and forms

Oregon runs on the federal calendar. Form OR-40 is due April 15, 2027, the same day as the federal return; the four estimated payments fall on the federal dates; and the extension runs to October 15, 2027. Oregon honors the federal extension without a separate request: check the “Extension filed” box on the return. What the extension does not do is extend the time to pay. Tax not paid by April 15 draws 8% interest and a 5% penalty from that day, extension or not, so anyone expecting to owe sends a payment with Form OR-40-V or through Revenue Online by April 15 and files the return later.

The form side is longer than the federal calendar suggests, because Oregon rebuilds its deductions and credits from federal AGI rather than taking the federal bottom line. Most full-year residents touch Form OR-40 and Schedule OR-ASC, where the Social Security subtraction, the tips and overtime subtractions and most credits live. Homeowners and givers add Schedule OR-A, because Oregon lets you itemize even when you took the federal standard deduction. Portland-area residents above the local thresholds add two more returns to a different agency. The rest of the list below is for people who moved, who work across the state line, who owe estimated tax, or who need to fix a return already filed.

The 2027 filing season, dated

How the extension really works

If you filed federal Form 4868, you have an Oregon extension to October 15, 2027. There is nothing to send the Department; mark the “Extension filed” box when the return goes in. If you did not file a federal extension but need more time for Oregon alone, Publication OR-40-EXT explains how; the mechanism is still a payment by April 15 with Form OR-40-V marked for an original return or extension, or a “Return payment” on Revenue Online. Either way the extension covers the paperwork only. The late-payment penalty is 5% of whatever is unpaid on April 15, interest runs at 8% a year for 2026 interest periods, and if the return itself arrives more than three months after the extended due date a 20% late-filing penalty is added, for 25% in all. The Department does not grant an extension of time to pay even when the IRS does.

Estimated payments

Oregon requires estimated payments when the tax expected for the year, after credits and withholding, is $1,000 or more. The safe harbor matches the federal one: pay 90% of this year’s tax or 100% of last year’s tax in four equal, timely installments and there is no underpayment interest. There is no 110% tier for higher incomes. Farmers and fishermen with two-thirds of gross income from farming or fishing are exempt. Nonresidents owe estimates only on Oregon wages subject to withholding, Oregon business income and large lottery prizes. Underpayment interest is figured on Form OR-10 and attached to the return.

Payments go through Revenue Online from a bank account at no charge, by card for a processor’s fee, or by check with Form OR-40-V to PO Box 14950, Salem, OR 97309-0950. Do not use the voucher for an online payment. The people most often caught are retirees drawing pensions and IRAs without Oregon withholding, since Oregon taxes those in full, and anyone with a Roth conversion, a large capital gain or pass-through business income. Social Security recipients are not affected, because Oregon does not tax it.

The forms, in the order a filer meets them

Filing free, paying and checking a refund

Direct File Oregon is the Department’s own free, interview-based e-file for Form OR-40, original or amended, for full-year residents. It does not need a federal Direct File return first, since the IRS program closed; you enter the federal figures by hand from a completed federal return, so finish the federal return elsewhere, then file Oregon here. It does not handle part-year or nonresident returns, fiscal years or Form 1040-NR filers. The Department also lists approved software vendors, whose prices vary, and still accepts paper, with the warning that a paper return delays the refund.

Revenue Online, at revenueonline.dor.oregon.gov, is the Department’s account portal: payments, letters, estimated payment history, Form 1099-G, the tax calculator, the What’s My Kicker tool and “Where’s My Refund?”, which works without an account using the Social Security number or ITIN, filing status and the exact refund from line 47 of Form OR-40 (line 72 of OR-40-N, line 71 of OR-40-P). The Department says about 95% of refunds issue within two weeks through automated processing; the rest are pulled for manual review and can take up to 20 weeks. Early-season returns are held for fraud screening before refunds go out. Direct deposit information cannot be changed after filing; a failed deposit becomes a paper check about two weeks later.