Note: This article will be updated periodically if local government changes its current policies.

State of Oregon

The Oregon DOR issued a news release that details its current position on income tax payment and filing deadlines. That information is summarized below.

Personal and Corporate Income Tax

Personal Income Tax

  • The Oregon return filing due date for tax year 2019 is automatically extended from April 15, 2020 to July 15, 2020.
  • The Oregon tax payment deadline for payments due with the 2019 tax year return is automatically extended to July 15, 2020.
  • Estimated tax payments for tax year 2020 are not extended. Many groups have requested an extension of time for estimated tax payments, similar to what the IRS granted. If the DOR does not change its policy, any taxpayer who is owed a refund and files after the original due date almost certainly will not have that refund applied to Q1. A few years ago, Oregon took the position that they would credit an overpayment on an income tax return to the subsequent year’s estimated tax on the date the return was actually filed; we assume they will do the same now. Important: if a 2019 return is filed on July 16, 2020, Oregon will credit the overpayment to estimated taxes as of July 16th, not April 15. Contrast this to the IRS who will credit the payment as of April 15th.
  • The tax year 2019 six-month extension to file, if requested, continues to extend only the filing deadline until October 15, 2020.

Corporate Income/Excise Tax

  • The Oregon return filing due date for tax year 2019 is automatically extended from May 15, 2020 until July 15, 2020. Returns due after May 15, 2020 are not extended at this time.
  • The Oregon tax payment deadline for payments due with the 2019 return by May 15, 2020 is automatically extended to July 15, 2020. Payments for returns due after May 15, 2020 are not extended at this time.
  • Estimated tax payments for tax year 2020 are not extended.

Interests and Penalties

  • Any interest and penalties with respect to Oregon tax filings and payments extended by this order begin accruing on July 16, 2020.
  • No automatic extension is provided in this order for the payment or deposit of any other type of Oregon tax or for the filing of Oregon information returns. What this means is that Corporate Activity Tax payments are NOT extended.
City of Portland/Multnomah County

The City of Portland and Multnomah County recently updated their website discussing their taxes. That article is summarized below:

Portland Arts Education and Access Income tax (Arts Tax)

Tax Year 2019 Filing and Payment Deadline: The Portland Arts Tax return filing and payment due on 4/15/2020 is now due 7/15/2020.

Portland Business License Tax and Multnomah County Business Income Tax

(including Pay Ratio Surtax, Heavy Vehicle Tax, and Residential Rental Program Fees)

Tax Year 2019 Filing Deadline: The Portland and Multnomah County business tax return filing due on 4/15/2020 is now 7/15/2020.[1]

Tax Year 2019 Payment Deadline: The tax payment deadline for Portland and Multnomah County business tax payments due with the 2019 tax year return due on 4/15/2020 is now 7/15/2020.[2]

Tax Year 2019 Penalties and Interests: No penalties or interest will accrue until July 16, 2020 for any tax filing or payment extended under this directive.

Tax Year 2020 Estimated Business Tax Payments: Estimated Portland and Multnomah County business tax payments for tax year 2020 are not extended. Interest on the underpayment of quarterly estimated payments per PCC 7.02.710 B and the “safe harbor” provisions of PCC 7.02.710 C will still apply. This provision essentially mirrors what the state of Oregon has decided. See above.

Delinquent Tax Collections 

For taxpayers who are currently on payment plans with the Revenue Division, the City will not default any payment plans for non-payment during this time. By Portland City Code, interest will continue to accrue on any unpaid balance. For those in collection status during this time (i) new delinquent accounts will not be forwarded by the Revenue Division to private collection agencies and (ii) the Revenue Division has ordered any collection of debt by private collection agencies to stop.[3]

[1] C corporations with different original deadlines should check the website for any relief that may be applicable.

[2] See footnote 1.

[3] If you have questions, the City of Portland has indicated that they will attempt to answer them.