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Blank Oregon 40 Ext Form

The Oregon Form 40-EXT is an application used to request an automatic extension of time to file an Oregon individual income tax return. This form allows taxpayers who owe Oregon tax and cannot meet the filing deadline to extend their submission by six months. It is important to note that while an extension provides more time to file, it does not extend the deadline for paying any taxes owed.

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The Oregon 40 Ext form is a crucial document for individuals needing additional time to file their state income tax returns. Specifically designed for those who owe taxes for the tax year 2009, this form allows taxpayers to apply for an automatic six-month extension. It is important to file the Oregon 40 Ext by the regular due date of April 15, 2010, to avoid penalties. For those who have already received a federal extension, the state honors this as a valid extension, provided that there is no Oregon tax owed. However, if you do owe taxes and cannot meet the filing deadline, completing this form becomes essential. The form requires personal information, including names and Social Security numbers, and mandates that any owed taxes be paid by the same deadline to prevent accruing interest or penalties. The form also includes a tax payment worksheet to help determine the amount owed, emphasizing that an extension to file does not extend the time to pay. Understanding the requirements and implications of the Oregon 40 Ext form can alleviate stress and ensure compliance with state tax laws.

Form Example

2025 Publication OR-40-EXT

Page 1 of 2, 150-101-165

(Rev. 09-03-25, ver. 01)

Oregon Department of Revenue

Instructions for Automatic Extension of Time to File Oregon Individual Income Tax Return

General information

Use Publication OR-40-EXT to determine if you need to

request an automatic extension of time for filing an Oregon

individual income tax return. The due date for filing your

2025 return with an extension is October 15, 2026.

Oregon honors all federal automatic six-month extensions

of time to file individual income tax returns (federal Form

4868) as valid Oregon extensions.

Request an Oregon extension only if you don’t have a fed-

eral extension, you owe for Oregon, and you can’t file your

return by the return due date (April 15, 2026). Note: You

don’t need to request an Oregon extension unless you owe

Oregon tax.

If you need an Oregon filing extension, request the extension

based upon your extension payment method. See “Payment

options.”

An extension of time to file your return isn’t an extension

of time to pay your tax. If you don’t pay all the tax due by

April 15, 2026, you’ll owe interest on the unpaid balance

from

April 16, 2026

until the date you pay it in full. The 2026

annual interest rate is 8 percent. You may also owe a late

payment penalty. See “Penalties and interest” information

under “Specific instructions.”

Specific instructions

If you owe Oregon tax for 2025 and need more time to file

your Oregon return, use the Extension payment worksheet

on the next page to calculate your extension payment, then

follow the payment instructions under “Payment options.”

To avoid penalty and interest, make your extension payment

April 15, 2026

Whether or not you owe Oregon tax for 2025, mark the

“Extension filed” checkbox (even if you had an Oregon or

federal extension) when you file your Oregon return.

When filing your 2025 Oregon tax return, include your

extension payment as an estimated payment on Form OR-40,

line 35; Form OR-40-N, line 60; or Form OR-40-P, line 59.

Don’t include the Extension payment worksheet with your

Oregon return. Keep it with your records.

Fiscal-year filers. If you’re a fiscal-year taxpayer, make your

extension payment by the regular due date of your return.

If you’re using Form OR-40-V, be sure to include the begin-

ning

and

ending

dates

your

fiscal

year

the

voucher.

The

extended due date for filing your return is the 15th day of the

10th month following the end of your fiscal year.

Were you stationed in a designated combat zone? If so, did

you get more time to file your 2025 federal return and pay

your 2025 federal tax? Oregon allows you the same addi-

tional time to file and pay your tax. Check the “Extension

filed” checkbox when you file your return.

Are you filing a composite return? If so, follow the exten-

sion payment instructions but use Form OR-OC-V to send

your payment. Mark the “Extension filed” box and indicate

the extended due date when you file the composite return.

Include the extension payment as an estimated payment on

Form OR-OC, line 6.

Penalties and interest. To avoid a penalty for late payment,

pay at least 90 percent of your tax liability by April 15, 2026;

otherwise, a 5 percent penalty will be added to your tax due.

You will owe interest on the unpaid tax from April 16, 2026

until the date you pay it in full. See Publication OR-17 for

more information about penalties and interest.

Payment options

You may pay your 2025 tax by:

• Electronic payment from your checking or savings account.

• Credit card payments.

• Check or money order.

• Cash.

Electronic payment from your checking or savings account.

You may pay your 2025 tax directly from your checking or

savings account if you have filed a return with us previously.

This option is available on Revenue Online at www .oregon.

gov/dor. Select the “Return payment” option when making

your payment. There is no fee for this service. Don’t send

in a voucher if you submit your payment electronically.

Credit card payments. You may pay your 2025 tax with your

Visa, MasterCard, or Discover credit card online if you have

filed a return with us previously. This option is available in

person at any Department of Revenue office, by phone with

department staff, or on Revenue Online at www.oregon.

gov/dor. Select the “Return payment” option when making

your payment. The third-party service provider will charge

you a fee based on the amount of your tax payment. If you

choose this payment method, the provider will give you a

confirmation number. Keep this confirmation number as

proof of payment.

Check or money order. Complete Form OR-40-V. Enter the

amount from line 3 of the Extension payment worksheet and

mark the “Original return or extension” payment checkbox. Sub-

mit the completed voucher with your payment by April 15, 2026,

in person at any Department of Revenue office or by mail to:

Extension Clerk

Oregon Department of Revenue

PO Box 14950

Salem OR 97309-0950

Cash. Payments in cash can be made only in person at

our main ofce, 955 Center Street NE, Salem, OR 97301.

When you complete Form OR-40-V, enter the amount from

line 3 of the Extension payment worksheet and mark the

“Original return or extension” payment checkbox. Bring the

completed voucher with your payment by

April 15, 2026

Additional resources

Download Oregon tax forms and instructions at

www.oregon.gov/dor/forms or contact us to order them.

Do you have questions or need help?

www.oregon.gov/dor

503-378-4988 or 800-356-4222

questions.dor@dor.oregon.gov

languages.

Extension payment worksheet

1. Tax after nonrefundable credits for 2025. This is the amount you expect to enter on

FormOR-40, line 31; FormOR-40-N, line 56; FormOR-40-P, line 55; or Form OR-OC, line 3............. 1.

2. Total income tax payments (withholding, estimated payments) and refundable credits for 2025.

This is the amount you expect to enter on FormOR-40, line 40; FormOR-40-N, line 65;

FormOR-40-P, line 64; or Form OR-OC, line 7..................................................................................... 2.

—If the amount on line 2 is more than the amount on line 1, you don’t owe Oregon tax.

—If the amount on line 1 is more than the amount on line 2, continue to line 3.

3. Extension payment. Line 1 minus line 2. ............................................................................................... 3.

.00

Keep your completed Extension payment worksheet with your records. Don’t mail the worksheet to us.

150-101-165 (Rev. 09-03-25) Page 2 of 2 2025 Publication OR-40-EXT

↓ Oregon 40 Ext PDF Form

Document Characteristics

Fact Name	Description
Purpose	The Oregon Form 40-EXT is used to apply for an automatic six-month extension to file your individual income tax return.
Filing Deadline	Taxpayers must file Form 40-EXT by April 15, 2010, or by the regular due date of their return if they are fiscal year taxpayers.
Eligibility Criteria	You can use Form 40-EXT if you owe Oregon tax for 2009 and cannot file by the due date, or if you are filing an extension for Oregon only.
Federal Extension Recognition	If you have received a federal extension (Form 4868), it will be honored by Oregon as a valid extension, provided you do not owe Oregon tax.
Payment Requirement	An extension to file does not extend the time to pay your taxes. Any tax owed must be paid by April 15, 2010, to avoid penalties and interest.
Interest Rate	The interest rate for unpaid taxes in 2010 is set at 5 percent, accruing from the due date until the tax is paid in full.
Governing Laws	The Oregon Form 40-EXT is governed by Oregon Revised Statutes (ORS) related to income tax filing and extensions.

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