Oregon Dept. of Revenue expands tax filing, payment extensions

SALEM, Ore. (KTVZ) —The Oregon Department of Revenue announced Tuesday an expansion of the types of tax returns for which filing and payment deadlines have been extended due to COVID-19.

The director of the Department of Revenue has issued Director’s Order 2020–02 exercising her legal authority, during the COVID-19 state of emergency, to order further extensions for 2019 tax year filing and payment due dates for certain affected taxpayers as indicated below. As part of these relief initiatives, the department is also temporarily modifying some of its collection processes for individuals and businesses in Oregon.

For personal income, transit self-employment, estate, partnership, S-Corporation, and corporate excise/income taxpayers and filers:

• The Oregon return filing due date is automatically extended until July 15, 2020 for any returns due on or after April 1, 2020 and before July 15, 2020.
• The Oregon return filing due date is automatically extended until July 15, 2020 for any returns with a valid six-month extension period ending on or after April 1, 2020 and before July 15, 2020.
• The Oregon tax payment deadline for payments due with the tax year 2019 tax return is automatically extended to July 15, 2020.

Corporate excise/income or personal income tax returns required to be filed with regard to an estate or trust pursuant to ORS 316.267 to ORS 316.317 are also eligible for this relief.

Fiscal year returns and related payments due after July 15, 2020 are not extended at this time.

Revenue Director’s Order 2020–02 also provides a temporary extension of the time to submit written objections or requests for a conference and issue notices as follows:

• The deadline for filing a written objection or request for a conference with the department after issuance of a Notice of Deficiency, Notice of Proposed Refund Adjustment, or Notice of Liability is extended to 90 days after the date on the Notice of Deficiency, Notice of Proposed Refund Adjustment, or Notice of Liability. This provision applies to deadlines for filing a written objection or request for a conference that expire on or after April 1, 2020 and before July 16, 2020.
• The period within which the department may issue a Notice of Assessment, Notice of Refund Denial, or conference letter affirming, canceling, or adjusting the Notice of Liability is extended to 14 months after the date on the Notice of Deficiency, Notice of Proposed Refund Adjustment, or Notice of Liability with regard to a written objection or conference request received within the 90-day period allowed under this order.

Appeal timeframes to the Oregon Tax Court from a final notice or action of the department are not changed by this order.

Additionally, this order provides a temporary extension of time to request certain refunds and issue notices.

• The deadline for filing a claim for refund is extended to July 15, 2020, if the deadline for filing the claim for refund otherwise would have expired on or after April 1, 2020 and before July 15, 2020.

Finally, this order extends the deadline for filing an application with the county assessor for property tax deferral for tax year 2020–21 under ORS 311.672 to June 15, 2020.

Regarding collections

Taxpayers should not skip or reduce current payments. Those who are unable to pay their debt in full can resolve outstanding debt and avoid automated collection by arranging a payment agreement with the department. Those unable to comply with their existing payment agreement between now and June 30, 2020 can request a modification to their payment plan by calling the department at least five business days before their payment due date.

Find more information using the below links or contact numbers.
• Personal income payment plan or call 503-945-8200.
• Resources for businesses or call 503-945-8100.
• Other Agency Accounts or call 503-945-8199.

By law, interest will continue to accrue on any unpaid balances.

The department has taken temporary steps to reduce automatic garnishments. Taxpayers can request a temporary hold on wage garnishments by contacting the department before June 30, 2020.

Taxpayers can find more tax resources, tools, and COVID-19 tax-related information at www.oregon.gov/dor.

Visit www.oregon.gov/dor to get forms, check the status of your refund, or make payments. You can call 503-378-4988 or 800-356-4222 (toll-free) or email questions.dor@oregon.gov for additional assistance. For TTY for hearing- or speech-impaired, call 800-886-7204.