2022 Oregon State Tax Deadlines
Oregon Individual Income Tax Filing deadlines and extensions for 2022.
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. We look at the most important tax deadlines and tax extensions for Oregon in 2022.
C Corporation
Oregon C Corporation Tax Deadlines for 2022
You must file & pay Corporate Income Taxes in Oregon by May 15, 2023.
Applicable form:
Form OR-20 - Oregon Corporation Excise Tax Return
Extension to File Taxes in Oregon for 2022
You must send payment for taxes in Oregon for the fiscal year 2022 by May 15, 2023.
The Extension Deadline is November 15, 2023 to file your Oregon income tax return.
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 May 15, 2023.
Pass-Throughs
Oregon S Corporation & Partnership Tax Deadlines for 2022
You must file in Oregon Partnership Return of Income by March 15, 2023.
You must file the Oregon S Corporation Tax Return by April 17, 2023
Applicable forms:
Form OR-20-S - Oregon S Corporation Tax Return
Form OR-65 - Oregon Partnership Return of Income
Extension to File Partnership Taxes in Oregon for 2022
You must send payment for taxes in Oregon for the fiscal year 2022 by March 15, 2023.
The Extension Deadline is September 15, 2023 to file your Oregon partnership income tax return.
Oregon automatically grants 6 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 March 15, 2023.
Extension to File S Corporation Taxes in Oregon for 2022
You must send payment for taxes in Oregon for the fiscal year 2022 by April 17, 2023.
The Extension Deadline is November 15, 2023 to file your Oregon S-Corporation income tax return.
Oregon automatically grants 7 months extensions on filing S Corporation 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 April 17, 2023.
Oregon Individual Tax Deadlines for 2022
Estimated Tax Deadline for Oregon 2022
Estimated tax payments should be made:
- April 18, 2022
- June 15, 2022
- September 15, 2022
- January 17, 2023
See OR-ESTIMATE for the amount to pay with each voucher.
Individual Tax Deadline for Oregon 2022
You must file & pay Individual Income Taxes in Oregon by April 18, 2023.
Applicable forms:
Form OR40 - Full Time Residents
Form OR-P - Part-Year Residents
Form OR-N - Non-Residents
Extension to File Taxes in Oregon for 2022
You must send payment for taxes in Oregon for the fiscal year 2022 by April 18, 2023.
The Extension Deadline is October 16 2023 to file your Oregon Individual Income tax return.
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 April 18, 2023.
Estates Tax Deadline for Oregon 2022
You must file Form OR-706 within nine months of the date of the decedent’s death.
Farmer and Fisherman Taxes for Oregon 2022
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 17, 2023. If you wait until January 17, 2023, you must pay the entire balance of the estimated tax. However, if farmers file their tax return on or before March 1, 2023, and pay the total tax at that time, they need not file estimated tax.
Sources
- https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2022.pdf
- https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2021.pdf
- https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-n_101-048_2021.pdf
- https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-p_101-055_2021.pdf
- https://www.oregon.gov/dor/forms/FormsPubs/publication-or-40-ext_101-165.pdf
- https://www.oregon.gov/dor/programs/businesses/Pages/estate.aspx
- https://www.oregon.gov/dor/forms/Pages/default.aspx
- https://www.oregon.gov/dor/programs/businesses/Pages/corp-subc.aspx
- State of Oregon: Businesses - Corporation excise and income tax filing information and requirements
- 2021 Form OR-20-S Instructions, Oregon S-Corporation Tax, 150-102-025-1
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.
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