Ore. Extends Certain Income Tax Deadlines Amid COVID-19

Oregon has extended the payment and filing dates for its corporate and personal income taxes in response to the novel coronavirus pandemic, but the state's corporate activity tax deadline remains the same, the state Department of Revenue has said.

The department will automatically extend the May 15 deadline for corporation income tax returns and the April 15 deadline for personal income tax returns to July 15, matching the federal tax extensions, the department said in a statement Wednesday. The July deadline also applies to corporation excise tax.

However, the April 30 deadline for estimated payments of the corporate activity tax, a new gross receipts tax imposed on companies with more than $1 million in qualifying in-state receipts, hasn't been extended, a department spokesman confirmed to Law360 on Thursday.

Estimated payments for personal income and corporation excise taxes for the 2020 tax year are also not extended, the department's statement said.

Oregon has joined a host of states that have offered tax relief in response to the spread of COVID-19. As of Thursday morning, Oregon had 266 cases of COVID-19, with 10 deaths attributed to the coronavirus, according to the state Health Authority.

--Editing by Robert Rudinger.

For a reprint of this article, please contact reprints@law360.com.