2027 Oregon Tax Deadlines

Last updated: August 5, 2026

Key Oregon tax dates at a glance

• April 15, 2027: First Individual estimated payment.
• June 15, 2027: Second Individual estimated payment.
• September 15, 2027: Third Individual estimated payment.
• January 18, 2028: Fourth Individual estimated payment.
• March 15, 2028: Calendar-year Partnership Form OR-65 return and payment.
• April 17, 2028: Calendar-year S Corporation Form OR-20-S return and payment.
• April 18, 2028: Calendar-year Individual return and payment.
• May 15, 2028: Calendar-year C Corporation OR-20 or OR-20-INC return and payment.
• September 15, 2028: Extended Partnership return, file only.
• October 16, 2028: Extended S Corporation and Individual returns, file only.
• November 15, 2028: Extended C Corporation return, file only.

When are Oregon taxes due in 2027?

Oregon 2027 calendar-year Individual returns are due April 18, 2028, while OR-20-S S Corporation returns use the April 17, 2028 entity-return roll. C Corporation OR-20 returns are due May 15, 2028, and Partnership OR-65 returns are due March 15, 2028.

When is the Oregon C Corporation return due?

Oregon C Corporations should plan around May 15, 2028 for the calendar-year corporate-facing return, tax, or business-level filing noted in this page.

• Form OR-20: Oregon corporation excise tax return.
• Form OR-20-INC: Oregon corporation income tax return for corporations not doing business in Oregon but receiving Oregon-source income.
• Form OR-20-V: Oregon corporation payment voucher when required.
• File and pay through Oregon Revenue Online.

What are Oregon C Corporation extension rules?

The extended filing deadline for the main calendar-year Oregon corporate-facing return is November 15, 2028. The extension is to file only, and tax or required payments remain due by May 15, 2028.

When are Oregon S Corporation and Partnership returns due?

Oregon S Corporations should plan around April 17, 2028, and Partnerships should plan around March 15, 2028.

Which Oregon pass-through forms are required?

Use the applicable Oregon pass-through return and related payment or owner-reporting forms for the entity type and election facts.

• Form OR-20-S: Oregon S Corporation tax return.
• Form OR-OC: Oregon composite return for qualifying nonresident owners.
• Form OR-65: Oregon Partnership return of income.

What are Oregon pass-through extension rules?

The extended filing deadline for calendar-year Oregon S Corporation and Partnership returns is October 16, 2028 for OR-20-S filers and September 15, 2028 for OR-65 filers. The extension is to file only, so tax, withholding, composite, or entity-level payments should be handled by the original deadline.

When is the Oregon Individual income tax return due?

Calendar-year Oregon Individual income tax returns and payments are due April 18, 2028.

• Form OR-40: Resident Individual income tax return.
• Form OR-40-P: Part-year resident return.
• Form OR-40-N: Nonresident return.

What Oregon Individual rate and residency issues should be checked?

Tax year 2027 Individual instructions should be checked for final rate tables, standard deductions or exemptions, residency rules, retirement-income treatment, credits, estimated-payment thresholds, and any filing-year changes specific to Oregon.

When are Oregon estimated payments due?

Oregon estimated-payment work should separate Individual estimates, corporation payments, nonresident owner withholding or composite work, and Corporate Activity Tax estimates.

• April 15, 2027: First estimated payment.
• June 15, 2027: Second estimated payment.
• September 15, 2027: Third estimated payment.
• January 18, 2028: Fourth estimated payment.

Who must make Oregon estimated payments?

Taxpayers should use the final 2027 Oregon instructions to confirm estimated-payment thresholds, safe-harbor rules, credits, withholding, pass-through owner treatment, and electronic-payment requirements.

What are Oregon extension deadlines?

Oregon extension deadlines are October 16, 2028 for OR-20-S filers and September 15, 2028 for OR-65 filers for pass-through filings, November 15, 2028 for corporate-facing filings, and October 16, 2028 for Individual returns. Extensions add filing time only; payment deadlines remain tied to the original return due dates.

What Oregon-specific rules should tax professionals watch for 2027?

Beyond the core return deadlines, Oregon tax professionals should track state-specific rate, credit, local-tax, industry, and filing-method rules before the 2027 season locks.

• Oregon corporation excise tax is generally 6.6% on the first $1 million of taxable income and 7.6% above $1 million, subject to the minimum tax based on Oregon sales.
• Oregon uses graduated Individual rates from 4.75% to 9.9%; final 2027 brackets should be checked against the published instructions.
• Oregon allows a limited subtraction for federal income tax paid, subject to annual limits and phaseouts based on filing status and adjusted gross income.
• The Corporate Activity Tax is separate from income and excise taxes, applies to businesses with more than $1 million of taxable Oregon commercial activity, and is generally $250 plus 0.57% of taxable commercial activity above $1 million.
• CAT quarterly estimated payments are required when expected CAT liability meets the state threshold.
• Oregon may require withholding or composite filing for nonresident owners.
• Portland-area obligations, including the Metro Supportive Housing Services tax and Multnomah County Preschool for All tax, should be checked when the client has relevant income or business activity.

Instead AI helps tax teams treat Oregon due dates as operational work, not a static checklist.

Tax-professional context: Beyond the core filing calendar, Oregon's tax environment carries features that shape 2027 planning. The state pairs relatively high graduated income-tax rates with the absence of a general sales tax, layers a Corporate Activity Tax on top of the corporate excise and income tax, and maintains a range of industry-focused credits.

Filing and payment technology:

• C Corporations and pass-through entities file and pay electronically through Oregon Revenue Online.
• Individuals can file electronically through Oregon's online system.
• Professional preparers should use Oregon-approved software vendors.
• CAT registration, returns, and estimated payments are also handled through Revenue Online.

No general sales tax:

• No state or local general sales-tax collection or remittance for most sellers.
• Simplified point-of-sale compliance for retail/consumer-facing businesses.
• Planning attention shifts toward income, excise, CAT, and Portland-area local taxes.

High-income individual planning:

• Income-timing strategies to manage progression through the graduated brackets.
• Multi-state planning and residency analysis for high earners.
• Charitable-giving and deduction timing.

Retirement income treatment:

• Social Security benefits are generally not taxed by Oregon.
• Federal pension and military retirement may qualify for subtractions/credits, subject to limits.
• Retirement-income sourcing/residency reviewed for part-year and nonresident clients.

Industry-specific credits and incentives:

• Clean-energy, renewable, and energy-efficiency incentives.
• R and D and technology/startup incentives.
• Forestry, timber, and agriculture/rural-development programs.
• Film and video production and other economic-development incentives.

Oregon's Corporate Activity Tax and federal-tax subtraction sit outside the usual calendar, so firms can find specialists through the accounting firm directory.

What sources support these Oregon dates?

• Oregon corporation requirements.
• Oregon partnership filing guidance.
• Oregon personal income tax guidance.
• Oregon federal tax subtraction guidance.

Coordinate Oregon CAT and income-tax calendars

Instead's AI-driven tax platform helps Oregon teams coordinate return work, payment review, extensions, and filing follow-through before deadlines move from planning to execution.

For Oregon practices, estimates, planning, and research help connect research, planning, and operational handoffs without duplicating deadline data. Built for tax professionals who want source-backed state deadline control across clients, entities, and reviewer workflows.