Oregon Business State Tax Extension I Fiduciaries Filing Guide

Form OR-EXT | Oregon Business Extension Payment Voucher  ·  Fiduciaries  ·  Business Filing Guide

• Oregon fiduciaries—including estates and trusts—are subject to state fiduciary income tax requirements, administered by the Oregon Department of Revenue. Oregon grants an automatic extension tied to an approved IRS extension, making the process simple for businesses that have already filed IRS Form 8868.
• Extension Period & Extended Deadline
• Oregon automatically grants an extension to file, provided you have obtained an approved federal extension from the IRS by filing IRS Form 8868. With a valid IRS extension, the Oregon extended deadline becomes 15-Oct-26. No separate state extension form is required—the federal extension serves as your Oregon extension.

Use the Oregon | Online Tax Extension Payment to pay electronically. For mail-in payments, use Form OR-EXT | Oregon Business Extension Payment Voucher and send to: Oregon Department of Revenue PO Box 14725 Salem, OR 97309-5018

• File IRS Form 8868 with the IRS to secure your federal extension, which Oregon automatically honors.
• Use the state online payment portal for fast, convenient electronic payment.
• Set a reminder to file your completed Oregon Fiduciaries return by 15-Oct-26.

• Oregon’s business tax extension is straightforward once your federal extension is approved. Pay any balance due on time and file your Fiduciaries return by 15-Oct-26.
• Quick Reference Table
• State Abbreviation
• OR
• State Name
• Oregon
• Business Entity Type
• Fiduciaries
• Extension Status
• Approved with Federal
• Extended Due Date
• 15-Oct-26
• Other Information
• Oregon grants your business an automatic 6-month extension provided you have obtained an approved IRS extension. The extension is NOT an extension to pay any taxes you may have due. Tax payments are due by the original return due date.
• Online Payment
• Oregon | Online Tax Extension Payment
• Payment Voucher Form
• Form OR-EXT | Oregon Business Extension Payment Voucher
• State Payment Agency
• Oregon Department of Revenue
• Mailing Address with Payment
• Oregon Department of Revenue PO Box 14725 Salem, OR 97309-5018

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Quick Reference Table