Oregon

2024 Oregon State Tax Deadlines

If you are a resident or have been involved in significant business operations within Oregon, then you might be required to file Oregon State Taxes. This page highlights the most important tax deadlines and tax extensions for Oregon in 2024.

Oregon Business Tax Deadlines for 2024

C Corporation

Oregon C Corporation Tax Deadlines for 2024
C Corporations in Oregon must file and pay Corporate Income Taxes by May15, 2025.

File Online with Oregon's Revenue Online.
File by Mail must be postmarked by the due date.

Applicable Form:

Form OR-20 – Oregon Corporation Excise Tax Return.

Extension to File Taxes in Oregon for 2024

Payment for taxes due for the fiscal year 2024 must be made by May15, 2025.

The extension deadline to file your Oregon corporate income tax return is November 15, 2025.

Oregon automatically grants 7 months extensions on filing corporate income tax returns, if a federal extension is filed. This means you do not need to file for an extension in Oregon.

This is an extension to file, not an extension to pay – payment is still due by May 15, 2025.

Pass-Throughs

Oregon S Corporation & Partnership Tax Deadlines for 2024

S Corporations and Partnerships in Oregon must file by April 15, 2025.

File Online with Oregon's Revenue Online.
File by Mail must be postmarked by the due date.

Applicable Forms:

Form OR-20-S – S-Corporation Tax Return.
Form OR-65 – Partnership Return of Income.

Extension to File S Corporation & Partnership Taxes in Oregon for 2024

Payment for taxes due for the fiscal year 2024 must be made by April 15, 2025.

The extension deadline to file is October15, 2025.

Oregon automatically grants 7 months extensions on filing partnership income tax returns, if a federal extension is filed. This means you do not need to file for an extension in Oregon.

This is an extension to file, not an extension to pay – payment is still due by April 15, 2025.

Oregon Individual Tax Deadlines for 2024

Estimated Tax Deadline for Oregon 2024
Estimated tax payments should be made on:

April 15, 2024,
June 15, 2024,
September 15, 2024,
January 15, 2025.

See the Oregon Department of Revenue instructions for the amount to pay with each voucher.

Individual Tax Deadline for Oregon 2024
You must file & pay Individual Income Taxes in Oregon by April 15, 2025.

File Online with Oregon's Revenue Online.
File by Mail must be postmarked by the due date.

Applicable forms:

Form 40 – Oregon Individual Income Tax Return for Residents.
Form 40N – Oregon Individual Income Tax Return for Nonresidents.
Form 40P – Oregon Individual Income Tax Return for Part-Year Residents.

Extension to File Taxes in Oregon for 2024

Payment for taxes due for the fiscal year 2024 must be made by April 15, 2025.

The extension deadline to file your Oregon Individual Income tax return is October 15, 2025.

Oregon will automatically grant a 6 months extension on filing personal income taxes if a federal extension is filed and there is no tax due. This means you do not need to file for an extension in Oregon if you file a federal extension, attach the federal extension to the state return and have no tax due in Oregon. If you do NOT file a federal extension or have tax due, file Form OR-40-V.

This is an extension to file, not an extension to pay – payment is still due by April 15, 2025.

Estates Tax Deadline for Oregon 2024

You must file Form OR-706 within nine months of the date of the decedent’s death.

Farmer and Fisherman Taxes for Oregon 2024

If at least 2/3 of your gross income for the taxable year is derived from farming, you may pay estimated tax at any time on or before January 15, 2025. If you wait until January 15, 2025, you must pay the entire balance of the estimated tax. However, if farmers file their tax return on or before March 1, 2025, and pay the total tax at that time, they need not file estimated tax

Sources

‍

The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.

Easily save clients thousands in taxes.

Scan client returns.

Uncover savings.

Export a professional tax plan.

Start Free Trial

Looking for a different year?

2023 Oregon State Tax Deadlines

2022 Oregon State Tax Deadlines

Tax strategies to save every dollar you deserve

Instead helps you find every eligible tax strategy, from basic credits and deductions to complex scenarios, ensuring you maximize your savings.

Start today

Sell your home

Transform your home sale into a tax-saving opportunity.

QEAP

Skill up your team, scale down your business expenses.

Work opportunity tax credit

Unlock tax savings for empowering your community through hiring.

Oil & gas deduction

Drill into tax savings. Maximize deductions for both tangible and intangible drilling costs.

Hiring kids

Reduce taxable income & self-employment tax by hiring your kids.

Home office

Deduct qualified expenses for using your home for business purposes.

Meal expenses

Business can typically deduct 50% of meals associated with doing business with some cases allowing up to 100% deduction.

Travel expenses

Businesses can deduct necessary travel expenses, like airfare and lodging, directly related to operations for tax savings.

Vehicle expenses

Vehicle tax deduction allows deduction of business vehicle expenses, using a per-mile rate or actual costs, from taxable income.

Late S election

A Late S Election lets a corporation request IRS S corp status post-deadline.

Late C election

A Late C Election is a request to the IRS for C corporation status after the deadline.

Depreciation

Business can typically deduct 50% of meals associated with doing business with some cases allowing up to 100% deduction.

R&D tax credit

Fuel your venture's growth and innovation with the R&D tax credit. Not just for tech firms or big corporations.

Clean vehicle

Businesses and Individuals can receive a tax credit for purchasing new eco-friendly vehicles. Individuals may also qualify on used eco-friendly vehicles.

Residential clean energy

Taxpayers who invest in renewable energy improvements for their home or second home may qualify for a credit to lower their income tax.

Augusta rule

The Augusta Rule lets homeowners rent their property tax-free for up to 14 days a year without reporting the income.

Roth 401k

Roth 401(k) lets employees and individuals make after-tax retirement contributions, offering tax-free growth and withdrawals.

Traditional 401k

Traditional 401(k) plans offer pre-tax retirement savings for employees, with companies reducing taxable income via contributions.