Oregon Dept. of Revenue
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News Releases
COVID-19 relief available for second-quarter CAT payments - 07/07/20

Salem, OR—As the deadline approaches to make estimated Corporate Activity Tax (CAT) payments for the second quarter, the Oregon Department of Revenue reminds taxpayers of relief available to those businesses negatively affected by the COVID-19 pandemic.

As adopted in administrative rule 150-317-1500, the department will honor a business taxpayer’s good-faith efforts to comply with the CAT and not assess penalties if they document their efforts to comply, including how COVID-19 has impacted their business.

If businesses know they’ll owe $10,000 or more in annual corporate activity tax in 2020 and can pay, they should make estimated quarterly payments and comply with the law to the fullest extent possible.

However, penalties will not be assessed for underestimated quarterly payments or for not making a quarterly payment for the Corporate Activity Tax, if businesses don’t have the financial ability to make the estimated payment.

If businesses have been impacted by COVID-19 and are finding it difficult to calculate or pay an estimated quarterly payment, they should keep documentation showing:

• Their inability to pay a quarterly payment because of insufficient funds due to COVID-19.
• Their inability to reasonably calculate a quarterly payment or annual tax liability due to their business being impacted by COVID-19.
• That the taxpayer is unclear at this time whether the business will owe corporate activity tax in April 2020 due to COVID-19 impacts, after taking into consideration exclusions and subtractions in the law.

Businesses uncertain about their economic future due to the COVID-19 crisis, or those that have been closed during this crisis and have no ability to determine that they will owe a tax this year, won’t be penalized.

Registration for the CAT is still required. Businesses must register within 30 days of reaching $750,000 in Oregon commercial activity in the calendar year. Registration is available through Revenue Online and the department offers a series of online resources to help with registration on the CAT page of the agency’s website.

The CAT webpage also includes links to the administrative rules that govern the tax, a list of basic frequently asked questions (FAQ), and a Beyond the FAQ section that includes high-level summaries of the rules and other topics to help answer taxpayer questions.

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

Visit www.oregon.gov/dor to get tax forms, check the status of your refund, or make tax payments; call 800-356-4222 toll-free from an Oregon prefix (English or Spanish); 503-378-4988 in Salem and outside Oregon; or email questions.dor@oregon.gov. For TTY (hearing or speech impaired), call 800-886-7204.

Department of Revenue reminds taxpayers of July's filing and payment deadlines - 06/29/20

Salem, OR—The Oregon Department of Revenue is reminding taxpayers that July 15 is the deadline for filing a tax return and paying tax due. Oregon extended the deadline when the IRS extended the deadline to file and pay federal taxes due to the COVID-19 pandemic.

For personal income taxpayers:
• The Oregon return filing due date for tax year 2019 is July 15, 2020.
• The Oregon tax payment deadline for payments due with the 2019 tax year is July 15, 2020.
• The tax year 2019 six-month extension to file until October 15, 2020, if requested, extends only to the filing (not payment) deadline.
If you have questions about your personal income tax, contact questions.dor@oregon.gov.

For corporate income/excise taxpayers:
• The Oregon return filing due date for tax year 2019 is July 15, 2020.
• The Oregon tax payment deadline for payments for the 2019 return, normally May 15, 2020, is now July 15, 2020.
• Fiscal year returns and related payments due after July 15, 2020 are not extended at this time.
Interest and penalties:
• Because of the extension of the due dates for filing returns and making payments, any interest and penalties with respect to Oregon tax filings and payments begin accruing on July 16, 2020.
• No automatic extension is provided for the payment or deposit of any other type of Oregon tax or for the filing of Oregon information returns.

Kicker reminder
If your 2018 return is amended or adjusted after you file your 2019 return, we will automatically adjust your kicker amount.

Department of Revenue offices
All Revenue offices remain closed to drop-in visitors. If you need to speak to one of our representatives in person, you must make an appointment. Go to www.oregon.gov/dor and click on Contact Us to schedule an appointment.

Electronic filing continues to be the easiest and fastest way for taxpayers to file and pay any taxes due. You can also make payments on Revenue Online.

You can find resources, such as forms and publications, information regarding filing as an individual or business, and helpful tools like Where’s My Refund and What’s My Kicker, on the Department of Revenue webpage. Also, keep up to date with the latest developments and news surrounding impacts of COVID-19 to your taxes.

You can visit www.oregon.gov/dor to get forms, check the status of your refund, or make payments. You can call 503-378-4988 or 800-356-4222 (toll-free) or email questions.dor@oregon.gov for additional assistance. For TTY for hearing- or speech-impaired, call 800-886-7204.

Revenue offers online resources to help businesses register for CAT - 06/17/20

Salem, OR—The Department of Revenue reminds business taxpayers and tax preparers that it has on-line resources to help businesses who still need to register for Oregon’s new Corporate Activity Tax (CAT).

The CAT applies to all business entity types, such as C and S corporations, partnerships, sole proprietorships, and other entities. Businesses are required to register for the CAT within 30 days of reaching $750,000 in Oregon commercial activity in the calendar year. More than 13,000 business entities have registered for the CAT since registration opened in December 2019.

Registration for the CAT is through Revenue Online. A short CAT registration training document is available on the CAT page of the Revenue website.

To register, individuals doing business in Oregon will need their name and their Social Security number or individual taxpayer identification number. Businesses will need their entity’s legal name and federal employer identification number.
Businesses and individuals will need:
• Their mailing address;
• The date they exceeded or expect to exceed $750,000 in Oregon commercial activity;
• A valid email address or current Revenue Online login, and;
• Their Business Activity Code (Refer to the current list of North American Industry Classification System codes found with their federal income tax return instructions.)
Taxpayers don’t need a Revenue Online account to register for the CAT. Those who have Revenue Online accounts can’t be logged in to register for the CAT. Instead, they should go directly to the CAT webpage and click on the “Register for the CAT” link on the right-hand side of the page.

The 2019 Legislature created the CAT to boost funding for public schools. The CAT is imposed on businesses for the privilege of doing business in Oregon, including those located inside and outside of Oregon. It’s measured on a business’s commercial activity—the total amount a business realizes from activity in Oregon.

Businesses with taxable commercial activity in excess of $1 million must pay the Corporate Activity Tax. The tax is $250 plus 0.57% of gross receipts greater than $1 million after subtractions.

The CAT page of the Revenue website includes links to the administrative rules that govern the tax, a list of basic frequently asked questions (FAQ), and a Beyond the FAQ section that includes high-level summaries of the rules and other topics to help answer taxpayer questions.

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

Visit www.oregon.gov/dor to get tax forms, check the status of your refund, or make tax payments; call 800-356-4222 toll-free from an Oregon prefix (English or Spanish); 503-378-4988 in Salem and outside Oregon; or email questions.dor@oregon.gov. For TTY (hearing or speech impaired), call 800-886-7204.