Request an Oregon extension only if you don't have a federal extension, you owe for Oregon, and you can't file your return by the return due date (April 15, 2026).
Time to pay: an extension of time to file your return isn't an extension of time to pay your tax.
Mark: whether or not you owe Oregon tax for 2025, mark the "Extension filed" checkbox (even if you had an Oregon or federal extension) when you file your Oregon return.
Payment: include your extension payment as an estimated payment on Form OR-40, line 35; Form OR-40-N, line 60; or Form OR-40-P, line 59.
Worksheet: don't include the Extension payment worksheet with your Oregon return.
| Question | Answer |
|---|---|
| Form Name | Publication OR-40-EXT |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 6 min |
| Edition | 09-03-25 |
| Issuing agency | Oregon Department of Revenue |
| Extension due date | The due date for filing your 2025 return with an extension is October 15, 2026 |
| Matches the agency's file | Yes, checked October 4, 2026 |
| Other names | OR-40-EXT, OR40EXT, Oregon OR-40-EXT, Automatic Extension of Time to File Oregon Individual Income Tax Return |
| Official source | Publication OR-40-EXT (Rev 09-03-25), Oregon Department of Revenue |
Oregon Form 40 Ext isn’t the one you’re looking for?