RESOURCES
FILING AN EXTENSION
Need some extra time to file your tax returns? File an extension and you will automatically get an extra six months—you will have until October 15 for individual returns. But remember! An extension only extends the amount of time you get to file your returns—it’s not an extension of time to pay.
If you expect to owe, make payments by the April 15 deadline to avoid penalties and interest.
How to File an Extension
If you owe taxes
The easiest way to file both Federal and Oregon extensions is to make a payment through the IRS’s Direct Pay tool, and to mark the payment as an Extension Payment. This automatically grants you an extension with the IRS, the State of Oregon, and—for those with business or rental income—the City of Portland and Multnomah County, without needing to file any additional forms.
If you do not owe taxes
You can file by paper using the forms below, and you’ll get an automatic extension until October 15th. All extension forms must be postmarked by April 15th.
Remember: this is an extension of time to file, but NOT an extension of time to pay. Any unpaid tax due as of April 15th will begin to accrue interest and penalties until paid in full. The penalty is a percentage of the amount due.
How do I know how much to pay?
You will need to estimate this number yourself, using your last years’ tax return and adjusting for this year’s income and expenses. If you pay more than you need to, the excess is treated the same as excess withholding, and will be reconciled and applied as appropriate (usually refunded or applied to your next estimated payment) when your return is filed.
File a federal extension
Complete the few lines on Form 4868 (PDF), and mail it with your payment to the address indicated on page 4 of the form.
File an Oregon extension
IRS Form 4868 will automatically act as a request for an extension to file your Oregon tax return. However, if you expect to owe tax on your Oregon return, or if you did not file a request for a federal extension but you need an extension of time to file your Oregon return, you will also need to file an Oregon Extension. As with Federal, the Oregon Extension is an extension of time to file, NOT time to pay.
What if I have Self-Employment or Rental Income and can’t file my returns by April 15th?
You may be required to file TriMet (PDF), Lane County, City of Portland and/or Multnomah county extensions. If you expect to have tax due on any of these returns, you must make a payment by the April 15th deadline to avoid penalties.
Tri-Met/Lane County SE Tax
If you get an extension to file your federal and/or Oregon Individual Income Tax return, it will also extend your time to file your Tri-Met or Lane County Self-Employment Tax return. An extension does NOT grant you more time to pay, so you must make a payment by the original due date of the return to avoid penalties and interest. Complete the TriMet Voucher (PDF) or Lane County Transit Tax Voucher (PDF) and send it with your payment. Be sure to use the same name and Social Security number (SSN) or federal employer identification number (FEIN) that you will use as the primary taxpayer as when you file your tax return.
City of Portland/Multnomah County
If you get an extension to file your Federal and/or Oregon tax return, it will also extend your time to file your City of Portland/Multnomah County return. All business taxes must still be paid by the original due date. Late payment penalties will be applied to any tax due that is not paid by the original due date, with an additional penalty if the tax isn’t paid within 4 months. You can make an extension payment on the Portland Revenue Online website, or by sending in payment with this form and indicating your payment in box 1: Request for Extension of Time to File (PDF).