Oregon business tax extension
Oregon honors the federal extension for Form OR-20, and has its own extension form for a business without one. The federal extension is Form 7004, due for calendar-year corporations and for partnerships and S corporations. In general, an extension gives you more time to file, not more time to pay.
Last updated · From Oregon's own forms, instructions and laws, cited below
Does Oregon accept the federal extension?
A federal extension (Form 7004) also extends the Oregon return. Without a federal extension, file federal Form 7004 marked "For Oregon Only", sent with the Oregon return.
Oregon's rules for each business return, as its own instructions and laws state them:
Corporations
- Return
- Form OR-20, Oregon Corporation Excise Tax Return
- Due date
- The 15th day of the month after the federal due date of Form 1120
- Extension
- A federal extension (Form 7004) also extends the Oregon return. Without a federal extension, file federal Form 7004 marked "For Oregon Only", sent with the Oregon return. With a federal extension, check the extension box on the Oregon return and include a copy of the federal extension. Don't send an extension before you file the Oregon return.
- Extended due date
- The 15th day of the month after the federal extended due date of Form 1120
- Payment
- The tax is due by the original due date, even with an extension. To pay with the extension: online, or by mail with the Form OR-20-V payment voucher.
S corporations
- Return
- Form OR-20-S, Oregon S Corporation Tax Return
- Due date
- The 15th day of the month after the federal due date of Form 1120-S
- Extension
- A federal extension (Form 7004) also extends the Oregon return. Without a federal extension, file federal Form 7004 marked "For Oregon Only", sent with the Oregon return. With a federal extension, check the extension box on the Oregon return and include a copy of the federal extension. Don't send an extension before you file the Oregon return.
- Extended due date
- The 15th day of the month after the federal extended due date of Form 1120-S
- Payment
- The tax is due by the original due date, even with an extension. To pay with the extension: online, or by mail with the Form OR-20-V payment voucher.
Partnerships
- Return
- Form OR-65, Oregon Partnership Income Return
- Due date
- The 15th day of the 3rd month after the tax year ends (March 15 for a calendar year)
- Extension
- Oregon extends the return automatically, with no extension request and no federal extension needed. Mark checkbox (f) on Form OR-65 and enter the extension due date.
- Extension length
- 6 months
- Extended due date
- The 15th day of the 9th month after the tax year ends (September 15 for a calendar year)
- Payment
- The tax is due by the original due date, even with an extension. To pay with the extension: Revenue Online, or a check or money order with the Form OR-65-V voucher.
Estates and trusts
- Return
- Form OR-41, Oregon Fiduciary Income Tax Return
- Due date
- The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
- Extension
- A federal extension carries over: filing Form 7004 with the IRS also extends the Oregon return, with no separate Oregon extension form. Check the "Extension to file" box on Form OR-41 and include a copy of the federal extension with the return.
- Extension length
- 5½ months
- Payment
- The tax is due by the original due date, even with an extension. To pay with the extension: online, or Form OR-41-V with the "Extension payment" box checked.
When a due date in Oregon falls on a weekend or legal holiday, it moves to the next business day. Oregon's holidays can differ from the federal ones, so a rule not tied to a federal date is given without a computed date.
When is the federal business extension due?
Corporations, S corporations, partnerships, multi-member LLCs, estates and trusts extend their federal return with Form 7004, filed by the return's original due date. The extension is automatic: no reason is needed and the IRS doesn't approve it. We e-file it for a flat $9.95. These are the 2027 dates for calendar-year 2026 returns:
| Return | Who files | File the extension by | Extended to |
|---|---|---|---|
| Form 1065 Partnerships & multi-member LLCs, Form 7004 | 6 months | ||
| Form 1120-S S corporations (and LLCs taxed as S corps), Form 7004 | 6 months | ||
| Form 1120 C corporations (and LLCs taxed as C corps), Form 7004 | 6 months | ||
| Form 1041 Estates & trusts, Form 7004 | 5½ months | ||
| Form 990, 990-EZ, 990-PF Tax-exempt organizations & private foundations, Form 8868 | May 15, 2027 is a Saturday | 6 months |
Federal dates follow the IRS rule: a deadline on a weekend or legal holiday moves to the next business day. A fiscal-year business counts from its own year-end; see the fiscal-year deadline guide.
Tax-exempt organizations extend the 990 series with Form 8868, not Form 7004. Each return needs its own extension, so extending a business return does not extend its owners' personal returns.
Does an extension give more time to pay?
No. A federal extension moves the filing deadline only: tax owed is due by the original due date, and the IRS charges interest and the late-payment penalty on anything paid after it. Oregon's instructions say the same for its returns: a Oregon extension doesn't move the payment deadline. More in does an extension give you more time to pay?
Where are Oregon's forms and instructions?
On the Oregon Department of Revenue website, which has the current forms, instructions and online services. The rules on this page are summarized from the sources below. We e-file the federal extension; the Oregon return and any Oregon extension request go to the state.
Oregon extension FAQ
Does Oregon accept the federal business tax extension?
A federal extension (Form 7004) also extends the Oregon return. Without a federal extension, file federal Form 7004 marked "For Oregon Only", sent with the Oregon return. With a federal extension, check the extension box on the Oregon return and include a copy of the federal extension. Don't send an extension before you file the Oregon return.
When is the Oregon Form OR-20 due?
The 15th day of the month after the federal due date of Form 1120.
Does a Oregon extension give more time to pay?
No. The tax is due by the original due date, even with an extension. To pay with the extension: online, or by mail with the Form OR-20-V payment voucher.
Does a Oregon business still need a federal extension?
Yes, to get more time for its federal return: Form 7004, filed by April 15, 2027 for a calendar-year corporation or March 15, 2027 for a partnership or S corporation. Oregon honors that federal extension for the state return too.
Sources
- Oregon Department of Revenue : Welcome Page, read
- Form OR-20 Instructions, Oregon Corporation Excise Tax, 2025 (150-102-020-1, Rev. 10-27-25) (PDF), read
- Form OR-20-S Instructions, Oregon S Corporation Tax, 2025 (150-102-025-1, Rev. 10-14-25) (PDF), read
- 2025 Form OR-65 Instructions, Oregon Partnership Income Return (150-101-065-1, Rev. 10-16-25) (PDF), read
- Form OR-41 Instructions, Fiduciary Income Tax, 2025 (150-101-041-1, Rev. 10-15-25) (PDF), read
- 2025 Form OR-41, Oregon Fiduciary Income Tax Return (PDF), read
Filing a federal business extension this season?
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