Oregon business filing dates, 2027

State-level due dates for businesses filing in Oregon. Every line links to the official page it came from, with the date that page was read. Where no official source has been verified, the line says so instead of showing a date.

Add to Google Calendar Add to Apple or Outlook Download .ics16 dated lines in the calendar file · sources last read 2026-09-23

Coverage · 4 of 6 fully dated

Income / franchise tax return2 dates · 1 not dated yet
Estimated tax4 dates · 1 not dated yet
Withholding1 date
Unemployment insurance4 dates
Sales and use taxno fixed date
Annual reportno fixed date

Income / franchise tax return

2 dates · 1 not dated yet

The annual return for the business’s tax year, and in franchise-tax states the report that keeps the entity in good standing. Which form and which date depend on the entity type and the tax year. Where the source grants an extension, it extends the time to file; the source says whether it also extends the time to pay.

Why no dates: Every date shown here is checked against its official source.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Form OR-20-S S corporation returncalendar-year S corporation Source text “Oregon corporation returns are due the 15th day of the month following the due date of your federal corporation return. For example, if a calendar year federal C corporation return is due April 15, the Oregon calendar year return is due May 15. If a calendar year federal S corporation return is due March 15, the Oregon calendar year return is due April 15. If a due date falls on a weekend or state holiday, the return is due the next business day.”verbatim · oregon.gov · retrieved 2026-09-23 “We don't have an extension form for Oregon; use federal extension Form 7004. Include the extension when you file your Oregon return, don't send it separately. Mark the "Extension" box on the first page of your Oregon return. If you need an extension to file for Oregon only, write “for Oregon only" across the top of the form before filing. The Oregon corporation extended due date is the 15th day of the month following the federal extended due date.”verbatim · oregon.gov · retrieved 2026-09-23 “If you are not doing business in Oregon and don't have income from an Oregon source, you don't need to file a tax return in Oregon.”verbatim · oregon.gov · retrieved 2026-09-23	Applies toA calendar-year S corporation that the preparer attests does business in Oregon or has Oregon-source income: its Oregon return is due April 15, the 15th day of the month after its federal due date (the page's own example: federal March 15, Oregon April 15). Fiscal-year filers key on their federal due date and are not covered. A federal Form 7004 extension moves the Oregon date to the 15th day of the month after the federal extended date, which this line does not compute. A weekend or state-holiday date moves to the next business day.	Due ruleForm OR-20-S: 15th day of the 4th month after the tax year endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Apr 15ThuForm OR-20-S State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedoregon.gov/dor/programs/businesses/Pages/corp-requirements.aspx (official source, opens in a new tab)retrieved 2026-09-23
Form OR-20 corporation excise tax returncalendar-year C corporation Source text “Oregon corporation returns are due the 15th day of the month following the due date of your federal corporation return. For example, if a calendar year federal C corporation return is due April 15, the Oregon calendar year return is due May 15. If a calendar year federal S corporation return is due March 15, the Oregon calendar year return is due April 15. If a due date falls on a weekend or state holiday, the return is due the next business day.”verbatim · oregon.gov · retrieved 2026-09-23 “We don't have an extension form for Oregon; use federal extension Form 7004. Include the extension when you file your Oregon return, don't send it separately. Mark the "Extension" box on the first page of your Oregon return. If you need an extension to file for Oregon only, write “for Oregon only" across the top of the form before filing. The Oregon corporation extended due date is the 15th day of the month following the federal extended due date.”verbatim · oregon.gov · retrieved 2026-09-23 “If you are not doing business in Oregon and don't have income from an Oregon source, you don't need to file a tax return in Oregon.”verbatim · oregon.gov · retrieved 2026-09-23	Applies toA calendar-year C corporation that the preparer attests does business in Oregon or has Oregon-source income: its Oregon return is due May 15, the 15th day of the month after its federal due date (the page's own example: federal April 15, Oregon May 15). Fiscal-year filers key on their federal due date and are not covered. A federal Form 7004 extension moves the Oregon date to the 15th day of the month after the federal extended date, which this line does not compute. A weekend or state-holiday date moves to the next business day.	Due ruleForm OR-20: 15th day of the 5th month after the tax year endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates May 17MonForm OR-20 · moved from Sat May 15 State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedoregon.gov/dor/programs/businesses/Pages/corp-requirements.aspx (official source, opens in a new tab)retrieved 2026-09-23
Form OR-65 partnership returncalendar-year partnership	Applies toFor tax years beginning in 2025 (the 2025 Form OR-65 instructions): a partnership with Oregon-source income or an Oregon resident partner (the preparer attests either) files its return and pays by the 15th day of the 3rd month after its tax year (March 16, 2026 for calendar year 2025); a 15th on a weekend or legal holiday moves to the next business day. The return is automatically extended six months with no request; the extension does not extend payment.	Due ruleUnsupported	2027 datesAuthority for 2026 not yet published; no date is shown until it is.	Source · retrievedNo verified source on file

Form OR-20-S S corporation returncalendar-year S corporation

Source text

“Oregon corporation returns are due the 15th day of the month following the due date of your federal corporation return. For example, if a calendar year federal C corporation return is due April 15, the Oregon calendar year return is due May 15. If a calendar year federal S corporation return is due March 15, the Oregon calendar year return is due April 15. If a due date falls on a weekend or state holiday, the return is due the next business day.”verbatim · oregon.gov · retrieved 2026-09-23

“We don't have an extension form for Oregon; use federal extension Form 7004. Include the extension when you file your Oregon return, don't send it separately. Mark the "Extension" box on the first page of your Oregon return. If you need an extension to file for Oregon only, write “for Oregon only" across the top of the form before filing. The Oregon corporation extended due date is the 15th day of the month following the federal extended due date.”verbatim · oregon.gov · retrieved 2026-09-23

“If you are not doing business in Oregon and don't have income from an Oregon source, you don't need to file a tax return in Oregon.”verbatim · oregon.gov · retrieved 2026-09-23

Applies toA calendar-year S corporation that the preparer attests does business in Oregon or has Oregon-source income: its Oregon return is due April 15, the 15th day of the month after its federal due date (the page's own example: federal March 15, Oregon April 15). Fiscal-year filers key on their federal due date and are not covered. A federal Form 7004 extension moves the Oregon date to the 15th day of the month after the federal extended date, which this line does not compute. A weekend or state-holiday date moves to the next business day.

Due ruleForm OR-20-S: 15th day of the 4th month after the tax year endsA date on a weekend moves to the next business day; state holidays are not compiled.

2027 dates

Apr 15ThuForm OR-20-S

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedoregon.gov/dor/programs/businesses/Pages/corp-requirements.aspxretrieved 2026-09-23

Form OR-20 corporation excise tax returncalendar-year C corporation

Source text

“Oregon corporation returns are due the 15th day of the month following the due date of your federal corporation return. For example, if a calendar year federal C corporation return is due April 15, the Oregon calendar year return is due May 15. If a calendar year federal S corporation return is due March 15, the Oregon calendar year return is due April 15. If a due date falls on a weekend or state holiday, the return is due the next business day.”verbatim · oregon.gov · retrieved 2026-09-23

“We don't have an extension form for Oregon; use federal extension Form 7004. Include the extension when you file your Oregon return, don't send it separately. Mark the "Extension" box on the first page of your Oregon return. If you need an extension to file for Oregon only, write “for Oregon only" across the top of the form before filing. The Oregon corporation extended due date is the 15th day of the month following the federal extended due date.”verbatim · oregon.gov · retrieved 2026-09-23

“If you are not doing business in Oregon and don't have income from an Oregon source, you don't need to file a tax return in Oregon.”verbatim · oregon.gov · retrieved 2026-09-23

Applies toA calendar-year C corporation that the preparer attests does business in Oregon or has Oregon-source income: its Oregon return is due May 15, the 15th day of the month after its federal due date (the page's own example: federal April 15, Oregon May 15). Fiscal-year filers key on their federal due date and are not covered. A federal Form 7004 extension moves the Oregon date to the 15th day of the month after the federal extended date, which this line does not compute. A weekend or state-holiday date moves to the next business day.

Due ruleForm OR-20: 15th day of the 5th month after the tax year endsA date on a weekend moves to the next business day; state holidays are not compiled.

2027 dates

May 17MonForm OR-20 · moved from Sat May 15

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedoregon.gov/dor/programs/businesses/Pages/corp-requirements.aspxretrieved 2026-09-23

Form OR-65 partnership returncalendar-year partnership

Applies toFor tax years beginning in 2025 (the 2025 Form OR-65 instructions): a partnership with Oregon-source income or an Oregon resident partner (the preparer attests either) files its return and pays by the 15th day of the 3rd month after its tax year (March 16, 2026 for calendar year 2025); a 15th on a weekend or legal holiday moves to the next business day. The return is automatically extended six months with no request; the extension does not extend payment.

Due ruleUnsupported

2027 datesAuthority for 2026 not yet published; no date is shown until it is.

Source · retrievedNo verified source on file

Estimated tax

4 dates · 1 not dated yet

Installments paid during the year toward the year’s tax. Whether a business must pay them depends on its expected liability, which this page cannot know; the lines show when installments fall due for those who must.

Why no dates: Drafted from Oregon's official source; dates show once the rule has been independently checked against that source.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Corporation estimated taxcalendar-year S corporation or C corporation Source text “Estimated tax payments are due quarterly, as follows: Calendar year filers: April 15, June 15, September 15, and December 15. Fiscal year filers: The 15th day of the 4th, 6th, 9th, and 12th months of your fiscal year. If the due date falls on a Saturday, Sunday, or legal holiday, use the next regular business day.”verbatim · oregon.gov · retrieved 2026-09-23 “You must make quarterly estimated tax payments if you expect to owe $500 or more in tax for the year.”verbatim · oregon.gov · retrieved 2026-09-23	Applies toA corporation expecting to owe $500 or more pays quarterly estimates by the 15th day of the 4th, 6th, 9th and 12th months of its tax year (April 15, June 15, September 15, December 15 for calendar-year filers); a Saturday, Sunday or legal-holiday date moves to the next business day.	Due rule1st estimate: 15th day of the 4th month of the tax year; 2nd estimate: 15th day of the 6th month of the tax year; 3rd estimate: 15th day of the 9th month of the tax year; 4th estimate: 15th day of the 12th month of the tax yearA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Apr 15Thu1st estimate Jun 15Tue2nd estimate Sep 15Wed3rd estimate Dec 15Wed4th estimate State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedoregon.gov/dor/programs/businesses/Pages/corp-requirements.aspx (official source, opens in a new tab)retrieved 2026-09-23
Individual first-quarter estimate for 2026	Applies toShown once verified	Due ruleUnsupported	2027 datesNot yet verified against its official source; no date is shown until it is.	Source · retrievedNo verified source on file

Corporation estimated taxcalendar-year S corporation or C corporation

Source text

“Estimated tax payments are due quarterly, as follows: Calendar year filers: April 15, June 15, September 15, and December 15. Fiscal year filers: The 15th day of the 4th, 6th, 9th, and 12th months of your fiscal year. If the due date falls on a Saturday, Sunday, or legal holiday, use the next regular business day.”verbatim · oregon.gov · retrieved 2026-09-23

“You must make quarterly estimated tax payments if you expect to owe $500 or more in tax for the year.”verbatim · oregon.gov · retrieved 2026-09-23

Applies toA corporation expecting to owe $500 or more pays quarterly estimates by the 15th day of the 4th, 6th, 9th and 12th months of its tax year (April 15, June 15, September 15, December 15 for calendar-year filers); a Saturday, Sunday or legal-holiday date moves to the next business day.

Due rule1st estimate: 15th day of the 4th month of the tax year; 2nd estimate: 15th day of the 6th month of the tax year; 3rd estimate: 15th day of the 9th month of the tax year; 4th estimate: 15th day of the 12th month of the tax yearA date on a weekend moves to the next business day; state holidays are not compiled.

2027 dates

Apr 15Thu1st estimate
Jun 15Tue2nd estimate
Sep 15Wed3rd estimate
Dec 15Wed4th estimate

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedoregon.gov/dor/programs/businesses/Pages/corp-requirements.aspxretrieved 2026-09-23

Individual first-quarter estimate for 2026

Applies toShown once verified

Due ruleUnsupported

2027 datesNot yet verified against its official source; no date is shown until it is.

Source · retrievedNo verified source on file

Withholding

1 date

Returns and deposits of income tax withheld from employees’ wages. The agency assigns each employer a deposit frequency, usually from its past liability, so the dates differ by frequency.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Annual withholding reconciliation (Form WR) and W-2s Source text “The deadline for filing W-2s and Form 1099-NEC is January 31. All other forms 1099 (1099-G, 1099-K, 1099-R, W-2G) are due on March 31. What is the due date for the annual reconciliation form (Form WR)? Form WR is due on or before January 31.”verbatim · oregon.gov · retrieved 2026-09-23	Applies toAn employer the preparer attests withholds Oregon income tax files Form WR and Forms W-2 (and 1099-NEC) by January 31; other Forms 1099 are due March 31 (not dated here). The source states no weekend rule, so the stated date is shown.	Due ruleForm WR and W-2s: January 31 of the year after the calendar year ends	2027 dates Jan 31SunForm WR and W-2s Falls on a Sunday; the source states no weekend rule.	Source · retrievedoregon.gov/dor/programs/businesses/pages/iwire-troubleshooting.aspx (official source, opens in a new tab)retrieved 2026-09-23
Oregon withholding deposits Source text “Oregon withholding taxes are due the same time as your federal taxes.”verbatim · oregon.gov · retrieved 2026-09-23	Applies toOregon withholding is due at the same time as the employer's federal payroll taxes (federal deposit schedule).	Due ruleNo date: see the source text	2027 dates—	Source · retrievedoregon.gov/dor/programs/businesses/Pages/Withholding-and-Payroll-tax.aspx (official source, opens in a new tab)retrieved 2026-09-23

Annual withholding reconciliation (Form WR) and W-2s

Source text

“The deadline for filing W-2s and Form 1099-NEC is January 31. All other forms 1099 (1099-G, 1099-K, 1099-R, W-2G) are due on March 31. What is the due date for the annual reconciliation form (Form WR)? Form WR is due on or before January 31.”verbatim · oregon.gov · retrieved 2026-09-23

Applies toAn employer the preparer attests withholds Oregon income tax files Form WR and Forms W-2 (and 1099-NEC) by January 31; other Forms 1099 are due March 31 (not dated here). The source states no weekend rule, so the stated date is shown.

Due ruleForm WR and W-2s: January 31 of the year after the calendar year ends

2027 dates

Jan 31SunForm WR and W-2s

Falls on a Sunday; the source states no weekend rule.

Source · retrievedoregon.gov/dor/programs/businesses/pages/iwire-troubleshooting.aspxretrieved 2026-09-23

Oregon withholding deposits

Source text

“Oregon withholding taxes are due the same time as your federal taxes.”verbatim · oregon.gov · retrieved 2026-09-23

Applies toOregon withholding is due at the same time as the employer's federal payroll taxes (federal deposit schedule).

Due ruleNo date: see the source text

2027 dates—

Source · retrievedoregon.gov/dor/programs/businesses/Pages/Withholding-and-Payroll-tax.aspxretrieved 2026-09-23

Unemployment insurance

4 dates

Employer contribution and wage reports for unemployment insurance: the state program, and FUTA at the federal level.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Combined payroll quarterly report (Form OQ) Source text “Unemployment, transit taxes, and the Workers' Benefit Fund assessment payments are due the last day of the month following the end of the calendar quarter. (If the due date is on a weekend or holiday, the report is due the next business day.) Form OQ quarterly reports are due: First quarter, due April 30 Second quarter, due July 31 Third quarter, due October 31 Fourth quarter, due January 31”verbatim · oregon.gov · retrieved 2026-09-23	Applies toAn employer the preparer lists as a quarterly Oregon payroll (unemployment) filer pays unemployment, transit tax and Workers' Benefit Fund amounts and files Form OQ by the last day of the month after each quarter (April 30, July 31, October 31, January 31); a weekend or holiday date moves to the next business day.	Due ruleForm OQ: last day of the month after the quarter endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Feb 1MonForm OQ · moved from Sun Jan 31 Apr 30FriForm OQ Aug 2MonForm OQ · moved from Sat Jul 31 Nov 1MonForm OQ · moved from Sun Oct 31 State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedoregon.gov/dor/programs/businesses/Pages/Withholding-and-Payroll-tax.aspx (official source, opens in a new tab)retrieved 2026-09-23

Combined payroll quarterly report (Form OQ)

Source text

“Unemployment, transit taxes, and the Workers' Benefit Fund assessment payments are due the last day of the month following the end of the calendar quarter. (If the due date is on a weekend or holiday, the report is due the next business day.) Form OQ quarterly reports are due: First quarter, due April 30 Second quarter, due July 31 Third quarter, due October 31 Fourth quarter, due January 31”verbatim · oregon.gov · retrieved 2026-09-23

Applies toAn employer the preparer lists as a quarterly Oregon payroll (unemployment) filer pays unemployment, transit tax and Workers' Benefit Fund amounts and files Form OQ by the last day of the month after each quarter (April 30, July 31, October 31, January 31); a weekend or holiday date moves to the next business day.

Due ruleForm OQ: last day of the month after the quarter endsA date on a weekend moves to the next business day; state holidays are not compiled.

2027 dates

Feb 1MonForm OQ · moved from Sun Jan 31
Apr 30FriForm OQ
Aug 2MonForm OQ · moved from Sat Jul 31
Nov 1MonForm OQ · moved from Sun Oct 31

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedoregon.gov/dor/programs/businesses/Pages/Withholding-and-Payroll-tax.aspxretrieved 2026-09-23

Sales and use tax

no fixed date

Returns for sales and use tax collected under a permit. The agency assigns each permit holder a filing frequency; the dates differ by frequency.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
No Oregon sales tax Source text “Oregon has no sales tax, but there are state and local taxes that apply.”verbatim · sos.oregon.gov · retrieved 2026-09-23	Applies toOregon has no sales tax; other state and local taxes may apply.	Due ruleNo date: see the source text	2027 dates—	Source · retrievedsos.oregon.gov/business/information-center/Pages/relocating-business.aspx (official source, opens in a new tab)retrieved 2026-09-23

Annual report

no fixed date

The annual or biennial report an entity files with the Secretary of State (or its equivalent) to stay in good standing. Some are keyed to the month the entity was formed.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Secretary of State annual report or renewal Source text “An assumed business name renews every two years. All other business entity types renew every year. Your renewal is due on the anniversary date of the original filing.”verbatim · sos.oregon.gov · retrieved 2026-09-23	Applies toA business entity the preparer attests is registered with the Oregon Secretary of State renews every year on the anniversary date of its original filing. The profile holds the formation month but not the day, so no date is shown.	Due ruleNo date: see the source text	2027 dates—	Source · retrievedsos.oregon.gov/business/Pages/obr-annual-report-renewal.aspx (official source, opens in a new tab)retrieved 2026-09-23

Entity tax or fee

5 dates

Entity-level taxes and fees separate from the income return, such as an LLC’s annual tax or fee.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Corporate activity tax estimated paymentscalendar-year filer Source text “Estimated payments, which can be calculated using the estimated payments worksheet included in the CAT return instructions, are due for the previous quarter on or before the last day of the fourth, seventh, and tenth month of the tax year, and on the last day of the first month immediately following the end of the tax year.”verbatim · oregon.gov · retrieved 2026-09-23 “A taxpayer expecting less than $5,000 of CAT liability is not required to make estimated payments”verbatim · oregon.gov · retrieved 2026-09-23 “If the due date falls on a weekend or holiday, the estimated payment or return is due the following business day.”verbatim · oregon.gov · retrieved 2026-09-23	Applies toA business the preparer attests expects $5,000 or more of Oregon corporate activity tax pays estimates by the last day of the 4th, 7th and 10th months of its tax year and the last day of the 1st month after it; a weekend or holiday date moves to the following business day.	Due rule1st CAT estimate: last day of the 4th month of the tax year; 2nd CAT estimate: last day of the 7th month of the tax year; 3rd CAT estimate: last day of the 10th month of the tax year; 4th CAT estimate: last day of the month after the tax year endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Feb 1Mon4th CAT estimate · moved from Sun Jan 31 Apr 30Fri1st CAT estimate Aug 2Mon2nd CAT estimate · moved from Sat Jul 31 Nov 1Mon3rd CAT estimate · moved from Sun Oct 31 State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedoregon.gov/dor/programs/businesses/Pages/corporate-activity-tax.aspx (official source, opens in a new tab)retrieved 2026-09-23
Corporate activity tax annual returncalendar-year filer Source text “The return is due the 15th day of the fourth month following the end of the tax year.”verbatim · oregon.gov · retrieved 2026-09-23 “Filing Threshold \| $1 million + \| Business or unitary group with Oregon commercial activity of more than $1 million must file a return.”verbatim · oregon.gov · retrieved 2026-09-23 “If the due date falls on a weekend or holiday, the estimated payment or return is due the following business day.”verbatim · oregon.gov · retrieved 2026-09-23 “For tax years beginning on or after January 1, 2024, a seven-month extension to file the CAT return is available. Taxpayers do not need to show good cause to obtain a filing extension. An extension to file is not an extension to pay. CAT taxpayers who have an extension to file their federal income tax return from the IRS will automatically be allowed a seven-month extension to file their CAT return.”verbatim · oregon.gov · retrieved 2026-09-23 “If the taxpayer does not have a federal extension and is only seeking an extension to file their CAT return, they must file a CAT extension request using Form OR-EXT-CAT. The form must be filed with the department on or before the original due date of the return.”verbatim · oregon.gov · retrieved 2026-09-23 “The CAT legislation excludes certain types of business entities from any CAT liability, unless such business has unrelated business taxable income under federal law.”verbatim · oregon.gov · retrieved 2026-09-23	Applies toA business the preparer attests has more than $1 million of Oregon commercial activity (the CAT filing threshold) and is not an entity the CAT excludes (such as nonprofits, government entities and hospitals, per ORS 317A.100(4)) files its corporate activity tax return by the 15th day of the 4th month after its tax year; a weekend or holiday date moves to the following business day. For tax years from 2024 a seven-month filing extension is available: automatic with a federal extension, otherwise by Form OR-EXT-CAT by the original due date. It is not an extension to pay.	Due ruleCAT return: 15th day of the 4th month after the tax year endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Apr 15ThuCAT returnextended (OR-EXT-CAT or federal extension): Nov 15 State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedoregon.gov/dor/programs/businesses/Pages/corporate-activity-tax.aspx (official source, opens in a new tab)retrieved 2026-09-23

Corporate activity tax estimated paymentscalendar-year filer

Source text

“Estimated payments, which can be calculated using the estimated payments worksheet included in the CAT return instructions, are due for the previous quarter on or before the last day of the fourth, seventh, and tenth month of the tax year, and on the last day of the first month immediately following the end of the tax year.”verbatim · oregon.gov · retrieved 2026-09-23

“A taxpayer expecting less than $5,000 of CAT liability is not required to make estimated payments”verbatim · oregon.gov · retrieved 2026-09-23

“If the due date falls on a weekend or holiday, the estimated payment or return is due the following business day.”verbatim · oregon.gov · retrieved 2026-09-23

Applies toA business the preparer attests expects $5,000 or more of Oregon corporate activity tax pays estimates by the last day of the 4th, 7th and 10th months of its tax year and the last day of the 1st month after it; a weekend or holiday date moves to the following business day.

Due rule1st CAT estimate: last day of the 4th month of the tax year; 2nd CAT estimate: last day of the 7th month of the tax year; 3rd CAT estimate: last day of the 10th month of the tax year; 4th CAT estimate: last day of the month after the tax year endsA date on a weekend moves to the next business day; state holidays are not compiled.

2027 dates

Feb 1Mon4th CAT estimate · moved from Sun Jan 31
Apr 30Fri1st CAT estimate
Aug 2Mon2nd CAT estimate · moved from Sat Jul 31
Nov 1Mon3rd CAT estimate · moved from Sun Oct 31

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedoregon.gov/dor/programs/businesses/Pages/corporate-activity-tax.aspxretrieved 2026-09-23

Corporate activity tax annual returncalendar-year filer

Source text

“The return is due the 15th day of the fourth month following the end of the tax year.”verbatim · oregon.gov · retrieved 2026-09-23

“Filing Threshold | $1 million + | Business or unitary group with Oregon commercial activity of more than $1 million must file a return.”verbatim · oregon.gov · retrieved 2026-09-23

“If the due date falls on a weekend or holiday, the estimated payment or return is due the following business day.”verbatim · oregon.gov · retrieved 2026-09-23

“For tax years beginning on or after January 1, 2024, a seven-month extension to file the CAT return is available. Taxpayers do not need to show good cause to obtain a filing extension. An extension to file is not an extension to pay. CAT taxpayers who have an extension to file their federal income tax return from the IRS will automatically be allowed a seven-month extension to file their CAT return.”verbatim · oregon.gov · retrieved 2026-09-23

“If the taxpayer does not have a federal extension and is only seeking an extension to file their CAT return, they must file a CAT extension request using Form OR-EXT-CAT. The form must be filed with the department on or before the original due date of the return.”verbatim · oregon.gov · retrieved 2026-09-23

“The CAT legislation excludes certain types of business entities from any CAT liability, unless such business has unrelated business taxable income under federal law.”verbatim · oregon.gov · retrieved 2026-09-23

Applies toA business the preparer attests has more than $1 million of Oregon commercial activity (the CAT filing threshold) and is not an entity the CAT excludes (such as nonprofits, government entities and hospitals, per ORS 317A.100(4)) files its corporate activity tax return by the 15th day of the 4th month after its tax year; a weekend or holiday date moves to the following business day. For tax years from 2024 a seven-month filing extension is available: automatic with a federal extension, otherwise by Form OR-EXT-CAT by the original due date. It is not an extension to pay.

Due ruleCAT return: 15th day of the 4th month after the tax year endsA date on a weekend moves to the next business day; state holidays are not compiled.

2027 dates

Apr 15ThuCAT returnextended (OR-EXT-CAT or federal extension): Nov 15

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedoregon.gov/dor/programs/businesses/Pages/corporate-activity-tax.aspxretrieved 2026-09-23

Due-date rules

no fixed date

The conventions other lines cite: how a date on a weekend or holiday moves, and how a disaster declaration postpones deadlines.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Weekend and holiday due dates Source text “Corporation due dates aren't affected by Emancipation Day.”verbatim · oregon.gov · retrieved 2026-09-23	Applies toOregon corporation due dates are not moved by Emancipation Day. This row states only that; the corporation rows carry their own weekend and state-holiday rule.	Due ruleNo date: see the source text	2027 dates—	Source · retrievedoregon.gov/dor/programs/businesses/Pages/corp-requirements.aspx (official source, opens in a new tab)retrieved 2026-09-23
Weekend and holiday due dates Source text “(If the due date is on a weekend or holiday, the report is due the next business day.)”verbatim · oregon.gov · retrieved 2026-09-23	Applies toAn Oregon payroll report due on a weekend or holiday is due the next business day.	Due ruleNo date: see the source text	2027 dates—	Source · retrievedoregon.gov/dor/programs/businesses/Pages/Withholding-and-Payroll-tax.aspx (official source, opens in a new tab)retrieved 2026-09-23

Dates are computed from the linked pages as they read on each retrieval date. Agencies change their pages, and the IRS postpones deadlines after disasters; confirm with the source before filing.

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