Filling an Extension

Need some extra time to file your tax returns? Use the forms available below to file your extension by April 18th, 2023 for an automatic extension to October 16th, 2023. All extensions MUST be postmarked by April 18th.

Remember: an extension is an extension of time to file, but NOT an extension of time to pay. Any unpaid tax due as of April 18th will begin to accrue interest and penalties until paid in full. The penalty is a percentage of the amount due. How do I know how much to pay? You will need to estimate this number yourself, using your last years’ tax return and adjusting for this years income and expenses. If you pay more than you need to, the excess is treated the same as excess withholding, and will be reconciled and applied as appropriate (usually refunded or applied to your next estimated payment) when your return is filed.

Federal To file a Federal extension, simply complete the few lines on Form 4868, and mail it with your payment to the address indicated on page 4 of the form.

What about Oregon? IRS Form 4868 will automatically act as a request for an extension to file your Oregon tax return. However, if you expect to owe tax on your Oregon return, OR if you did not file a request for a federal extension but you need an extension of time to file your Oregon return, you will also need to file Form OR-40-V https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-v_101-172.pdf. As with Federal, the Oregon Extension is an extension of time to file, NOT time to pay.

What if I have Self-Employment or Rental Income and can’t file my returns by April 18th? You may be required to file Tri-met, Lane County, City of Portland and/or Multnomah county returns. If you expect to have tax due on any of these returns, you must make a payment by April 18th to avoid penalties.

Tri-Met/Lane County SE Tax If you get an extension to file your Oregon Individual Income Tax return, it will also extend your time to file your Tri-Met or Lane County Self-Employment Tax return. However, an extension does NOT grant you more time to pay, so you must make a payment by the original due date of the return to avoid penalties and interest. Complete the Form TM-V or Form LTD-V and send it with your payment. Be sure to use the same name and Social Security number (SSN) or federal employer identification number (FEIN) that you will use on your return when you file, and check the box to indicate you are making an extension payment.

City of Portland/Multnomah County You may complete an extension for your City of Portland/Multnomah county return either online or by paper. Click here to file online (requires you to set up or use an existing PortlandOregon.gov account), or download the FORM EXT https://www.portland.gov/revenue/documents/form-ext-request-extension-time-file-fill-print/download by paper.