Oregon Dept. of Revenue
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News Releases
2020 Corporate Activity Tax returns due April 15 - 04/02/21

SALEM, OR—The Oregon Department of Revenue reminds taxpayers the filing and payment deadline for 2020 Corporate Activity Tax returns is April 15.

The CAT was created by the Oregon Legislature in 2019 to increase funding for education. It is a calendar-year tax and is based on a business’s commercial activity—the total amount realized by a taxpayer from the transactions and activity in the regular course of their business in Oregon.

Businesses with commercial activity in excess of $1 million in 2020 must file a CAT return by April 15. Businesses with more than $1 million in taxable commercial activity will have Corporate Activity Tax to pay. Taxpayers with over $1 million in commercial activity but less than $1 million in taxable commercial activity must file a return, but they do not have to pay tax.

The tax is $250 plus 0.57% of commercial activity greater than $1 million after subtractions.

Return Instructions training video and links to five approved e-filing vendors are available to assist business taxpayers with filing their first CAT returns for Oregon’s Corporate Activity Tax.

The video is one of 12 training videos on the CAT training materials webpage. Videos offer instructions on the commercial activity subtraction, sourcing of sales of both tangible and non-tangible personal property, exclusions, and other topics.

The Department of Revenue honored good-faith efforts to comply with the CAT by businesses negatively affected by the COVID-19 pandemic in 2020. Penalties will not be assessed for underestimated quarterly payments or for not making a quarterly payment for the Corporate Activity Tax, if businesses did not have the financial ability to make the estimated payment.

However, payment of 2020 CAT liability is due in full April 15. Businesses can, with good cause, seek an extension to file. An extension to file is not an extension to pay tax owed. More information is available in the CAT frequently asked questions.

Taxpayers with general questions about the CAT can email cat.help.dor@oregon.gov or call 503-945-8005.

To get tax forms, check the status of your refund, or make tax payments, visit www.oregon.gov/dor or email questions.dor@oregon.gov. You also can call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing- or speech-impaired), we accept all relay calls.

Department of Revenue provides more details about tax deadlines - 04/01/21

The Department of Revenue today announced more details about tax filing information and postponements for individual tax filers.

The department today issued a Director’s Order that provides similar relief to the IRS. The following is a list of what is and what is not affected:

  • Tax filing and payment due dates for individuals have been postponed from April 15, 2021 to May 17, 2021.
  • Tax returns for which filing deadlines have been postponed include:
  • Form OR-40, OR-40-N, and OR-40-P (Oregon Personal Income Tax Returns)
  • Form OR-STI (Oregon Statewide Transit Individual Tax Return)
  • Form OR-LTD and OR-TM (Transit Self-Employment Tax Returns)
  • Taxpayers who haven’t filed their 2020 income tax returns, but expect to file by the May 17, 2021 deadline, only need to file and pay any tax due with their return by May 17. There’s no need for taxpayers to file any additional forms or contact DOR for this postponement.
  • Taxpayers have until May 17, 2021 to contribute to an Individual Retirement Account, Health Savings Account, Archer Medical Savings Account, 529 College Savings Plan account, Achieving a Better Life Experience account, and/or a Coverdell education savings account for tax year 2020.
  • Taxpayers unable to file their 2020 Oregon income tax return by May 17, 2021 can request an automatic extension to file their federal income tax return by May 17, 2021. Oregon will honor the federal automatic extension to October 15, 2021. However, an extension to file is not an extension to pay.
  • Taxpayers who have filed their 2020 Oregon tax returns and owe unpaid taxes should pay the tax due by May 17, 2021. Otherwise, penalty and interest will begin to be charged after May 17, 2021 for any amount remaining unpaid.
  • Oregon has not postponed the first-quarter income tax estimated tax payment due date for 2021. Estimated tax payments are still due April 15, 2021.
  • The Director’s Order does postpone to May 17, 2021 the expiration to file a claim for credit or refund of Oregon personal tax, if the period would have expired on April 15, 2021 (for example, filing a claim for refund for tax year 2017).
  • The due date for the first-quarter 2021 Oregon Quarterly Statewide Transit Tax Withholding return, Form OR-STT, and payments is not postponed and is still due April 30, 2021.

Most e-file software providers have indicated to DOR that they have the necessary software updates in place. Taxpayers who have not yet filed should check with their tax preparer or software provider if they have questions about the updates. More information about e-filing can be found on the agency’s website.

To get tax forms, check the status of your refund, or make tax payments, visit www.oregon.gov/dor or email questions.dor@oregon.gov. You also can call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing- or speech-impaired), we accept all relay calls.

Department of Revenue outlines unemployment benefit tax relief steps - 03/26/21

SALEM, OR—The Department of Revenue today announced it will adjust the tax returns for Oregon taxpayers who have already filed their 2020 returns and are due relief from income taxes paid on recently exempted unemployment benefits earned in 2020.

“These taxpayers have already done what they were supposed to do. They filed their tax returns on time,” Revenue Director Betsy Imholt said. “We’re going to fix those returns to make sure these taxpayers get the proper refund under the new federal law.”

Oregon taxpayers, who received unemployment in 2020 and have not yet filed their tax returns, can do so now following the instructions the IRS recently provided.

“It’s rare that the department asks taxpayers to wait before filing their tax returns. In this case, it was necessary to give the IRS time to provide guidance and to allow e-file software providers time to update their software once Congress changed the law,” Imholt said.

The American Rescue Plan, signed into law March 11, exempts up to $10,200 of unemployment benefits received in 2020 per individual from taxes for households with less than $150,000 in modified adjusted gross income.

The change affects thousands of Oregon taxpayers who had already filed their state income tax returns, paying taxes on 2020 unemployment benefits, before Congress made the change to the tax code. Today’s announcement means those taxpayers do not need to take action to amend their returns. The department will correct it for them, and, in most cases, affected taxpayers will receive refunds or have a lower tax bill.

The department is still working out the details related to processing the corrections but expects to start adjusting returns next week. More information will be available in the coming days via the department’s American Rescue Plan frequently asked questions.

Most e-file software providers have indicated to DOR that they will have the necessary software updates in place beginning today. Taxpayers who have not yet filed should check with their tax preparer or software provider. More information about e-filing can be found on the agency’s website.

The deadline for filing and paying 2020 income tax returns has been extended by both the IRS and DOR until May 17, 2021.

To get tax forms, check the status of your refund, or make tax payments, visit www.oregon.gov/dor or email questions.dor@oregon.gov. You also can call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing- or speech-impaired), we accept all relay calls.

Income tax filing, payment deadlines for individuals extended to May 17 - 03/17/21

Salem, OR—The Department of Revenue is joining the IRS and automatically extending the income tax filing due date for individuals for the 2020 tax year from April 15, 2021 to May 17, 2021. Both the IRS and the Oregon Department of Revenue will be providing formal guidance in the coming days.

Individual taxpayers can also postpone state income tax payments for the 2020 tax year due on April 15, 2021 to May 17, 2021 without penalties and interest, regardless of the amount owed. This postponement applies to individual taxpayers, including individuals who pay self-employment tax. Penalties and interest will begin to accrue on any remaining unpaid balances as of May 18, 2021. Individual taxpayers will automatically avoid interest and penalties on the taxes paid by May 17.

Individual taxpayers do not need to file any forms or call the Department of Revenue to qualify for this automatic tax filing and payment relief. Individual taxpayers who need additional time to file beyond the May 17 deadline can request a filing extension until October 15 by filing federal Form 4868 through their tax professional or tax software or by using the Free File link on IRS.gov. Oregon recognizes a taxpayer’s federal extension. An extension to file is not an extension to pay. Additional extension information is available on the Revenue website.

To get tax forms, check the status of your refund, or make tax payments, visit www.oregon.gov/dor or email questions.dor@oregon.gov. You also can call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing- or speech-impaired), we accept all relay calls.

2020 CAT returns due April 15, Return Instructions video available - 03/17/21

Salem, OR—A Return Instructions training video and links to four approved e-filing vendors are available to assist business taxpayers with filing their first returns for Oregon’s Corporate Activity Tax.

Businesses with commercial activity in excess of $1 million in 2020 must file a CAT return by April 15. Businesses with more than $1 million in taxable commercial activity will have Corporate Activity Tax to pay. Taxpayers with over $1 million in commercial activity but less than $1 million in taxable commercial activity, must file a return, but do not have to pay tax.

The tax is $250 plus 0.57% of commercial activity greater than $1 million after subtractions.

The CAT was created by the Oregon Legislature in 2019 to raise funding for education.

The Return Instructions video is one of 12 training videos on the CAT training materials webpage . Videos offer instructions on the commercial activity subtraction, sourcing of sales of both tangible and non-tangible personal property, exclusions, and other topics.

The Department of Revenue honored good-faith efforts to comply with the CAT by businesses negatively affected by the COVID-19 pandemic in 2020. Penalties will not be assessed for underestimated quarterly payments or for not making a quarterly payment for the Corporate Activity Tax, if businesses did not have the financial ability to make the estimated payment.

However, payment of 2020 CAT liability is due in full April 15. Businesses can, with good cause, seek an extension to file. An extension to file is not an extension to pay tax owed. More information is available in the CAT frequently asked questions.

One-time registration
Revenue reminds business owners that once they have more than $750,000 in commercial activity in 2021, they have 30 days to register for the Corporate Activity Tax.

Registration for CAT is a one-time requirement, and businesses that registered in 2020 do not have to register again.

The CAT topped more than 20,000 registrations in its first year. That number continues to grow as new businesses begin to reach the $750,000 threshold in 2021. Through Tuesday, 22,095 businesses had registered for the CAT.

Taxpayers with general questions about the CAT can email cat.help.dor@oregon.gov or call 503-945-8005.

To get tax forms, check the status of your refund, or make tax payments, visit www.oregon.gov/dor or email questions.dor@oregon.gov. You also can call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing- or speech-impaired), we accept all relay calls.

Wait to act on tax relief for 2020 unemployment benefits (update to contact information for the Oregon Employment Department) - 03/12/21

The American Rescue Plan Act of 2021 (ARPA), signed into law Thursday, exempts up to $10,200 of unemployment benefits received in 2020 per individual from taxes for households with less than $150,000 in adjusted gross income. The change will affect thousands of Oregon taxpayers by reducing their 2020 taxable income and lowering their tax bill.

The Oregon Department of Revenue recommends that affected taxpayers wait for further information from the IRS and the department before taking action. This includes those who have already filed their 2020 federal and state taxes and may need to file an amended return, as well as those who have yet to file.

Once the IRS determines the best way to address this unique change in law made in the middle of tax filing season, the department will offer more information to Oregon taxpayers via its website.

Taxpayers who received unemployment benefits in 2020 and have not yet received a Form 1099-G should contact the Oregon Employment Department Contact Us webpage.

Federal and state income taxes are due April 15. Information about filing for an extension can be found on the Department of Revenue website.

ARPA is a $1.9 trillion COVID-19 relief bill. In addition to exempting some unemployment benefits from taxable income, the act includes more direct payments to households, an expansion of jobless benefits, funding for state and local governments, and an expansion of vaccinations and virus-testing programs.

To get tax forms, check the status of your refund, or make payments, visit www.oregon.gov/dor or email questions.dor@oregon.gov. You can also call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing or speech impaired), we accept all relay calls.

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