When making Oregon individual income tax payments, taxpayers have several options depending on whether they are filing a return, making an estimated payment, or paying a balance due. The Oregon Department of Revenue (DOR) provides multiple methods for payment, including online, by mail, and through electronic payment systems.
Payment Methods
- Online Payment: Taxpayers can make payments anytime through the Oregon Department of Revenue's Revenue Online system. Online payments are available for return payments, estimated tax payments, extension payments, amended return payments, and other individual income tax liabilities.
- By Mail: Payments can be sent by mail using a check, money order, or cashier’s check made payable to the “Oregon Department of Revenue.” Cash should not be mailed. For payments without a return, use Form OR-40-V. Include the tax year, “Form OR-40-V,” your daytime phone number, and the last four digits of your SSN or ITIN on the payment.
- Estimated Tax Payments: For 2026, estimated tax payments are due in four installments: April 15, June 15, September 15, 2026, and January 15, 2027 (for calendar-year filers). Payments must be postmarked by the due date to be considered timely.
Payment Instructions by Form
- Form OR-40-V: Used to mail an Oregon individual income tax payment without your Oregon individual income tax return. Include the completed voucher with your payment and mail it to the address shown in the Form OR-40-V instructions. Write the tax year, "Form OR-40-V," your daytime phone number, and the last four digits of your SSN or ITIN on your check, money order, or cashier's check.
- Amended Returns: If you owe additional tax with an amended Oregon individual income tax return, you may pay online through Revenue Online or mail your payment following the instructions provided with the applicable amended return form.
- Estimated Tax Payments: Use Publication OR-ESTIMATE for estimated payment instructions. If paying by check or money order with Form OR-40-V, write the tax year, "Form OR-40-V," your daytime phone number, and the last four digits of your SSN or ITIN on your payment.
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Disclaimer: Always verify payment instructions with the most current Federal or State Department of Revenue Forms and Instructions. Tax rules and deadlines may change annually.