Read theĭue to the impact of the COVID-19 pandemic, the department will not assess penalties if a taxpayer has underestimated or failed to make a quarterly estimated payment for the 2020 tax year, provided that the taxpayer has made a good faith effort to estimate and pay the required 2020 quarterly payments. In response to the state of emergency declared for the COVID-19 pandemic, the Oregon Department of Revenue is temporarily modifying some of its collections processes to provide relief for individuals and businesses in Oregon. Read the frequently asked questions for more details.įor purposes of Oregon corporate excise/income tax or personal income tax, the presence in Oregon of teleworking employees of an employer corporation will not be treated by the department as a relevant factor when making a nexus determination, if the employee(s) in question would otherwise have been, absent the COVID-19 pandemic, regularly based outside Oregon between March 8, 2020, and the expiration of this notice. Wildfire and straight-line wind tax reliefIn addition to the tax relief offered as a result of the COVID-19 pandemic, the department also provides relief for those Oregonians who have been affected by the wildfires and straight-line winds in the summer of 2020.

Read the frequently asked questions about this new relief. Continuing to provide extended payment plans of up to 36 months for any taxpayer impacted by COVID-19 when entering into an approved payment plan.100 percent interest waivers on 2019 income tax due from small businesses that are impacted by COVID-19 and that have less than $5 million in gross receipts.100 percent penalty waivers on 2019 income tax due from businesses that are impacted by COVID-19.On December 14, 2020, Governor Brown announced the following additional relief that applies to Personal Income, Corporate Excise, and Corporate Income taxes: Therefore, the director has ordered an automatic extension of the 2019 tax year filing and payment due dates for certain affected taxpayers as indicated below.įor details of the extensions, see the department's news releases the March 24 Director's Order 2020-01 on extending personal and corporate income tax filing and payment dates the April 20 Director's Order 2020-02 to extend deadlines for additional tax types and extending appeal rights and the Director's Orders FAQ. Under the authority of ORS 305.157, the director of the Department of Revenue has determined that the governor’s state-declared emergency due to the COVID-19 pandemic and the action of the IRS will impair the ability of Oregon taxpayers to take certain actions within the time prescribed by law. Find more information in our filing postponement FAQ. 2019 personal and corporate income tax Therefore, the director has issued Director's Order 2021-01, ordering an automatic postponement of the 2020 tax year filing and payment dates for individual Oregon taxpayers to May 17, 2021. Under the authority of ORS 305.157, the director of the Department of Revenue has determined that the action of the IRS will impair the ability of Oregon taxpayers to take certain actions within the time prescribed by law. The Department of Revenue is joining the IRS and automatically postponing the income tax filing due date for individuals for the 2020 tax year from Apto May 17, 2021. For more details, see the department's news release and frequently asked questions.Ģ020 personal income tax filing and due date postponement The Department of Revenue will adjust the tax returns for Oregon taxpayers who have already filed their 2020 returns and are due relief from income taxes paid on recently exempted unemployment benefits earned in 2020. These moves are a result of the governor’s priority to keep Oregonians safe and healthy, while also providing relief and consistency for Oregon taxpayers affected by the federal and state COVID-19 emergency, wildfires, and straight-line winds.

At the direction of Governor Kate Brown, the Oregon Department of Revenue has announced several Oregon tax relief options.

When are taxes due 2020