First-Quarter Payments for Corporate Activity Tax Due April 30

Posted on April 9, 2020

Oregon Dept. of Revenue – 04/09/20 12:50 PM

Salem, OR—The Oregon Department of Revenue reminds businesses and individuals who pay their corporate or personal income tax quarterly that estimated payments for first quarter 2020 are due April 15.

Additionally, first quarter estimated payments for Oregon’s new Corporate Activity Tax (CAT) are due April 30.

Extensions of tax filing and payment deadlines for 2019 personal income taxes and 2019 corporate income and excise taxes announced March 25 do not include estimated quarterly tax payments on corporate and personal income tax otherwise payable or estimated payments for the CAT.

Personal income tax filers who expect to owe $1,000 or more when they file their 2020 return next year are required to make first quarter payments by April 15.

Generally, personal income tax filers who are required to make quarterly payments include those who are self-employed or others who don’t have taxes withheld by their employer.

Corporate income tax filers who file on a calendar year basis and expect to owe tax of $500 or more when they file their 2020 return next year must make first quarter 2020 estimated payments by April 15.

Because of the governor’s recent executive orders related to the novel coronavirus, or COVID-19, pandemic, taxpayers who are not able to estimate 2020 tax by preparing a 2019 Oregon return by April 15, 2020, may use the safe harbor (100% of the prior year’s tax—Oregon Administrative Rule 150-316-0493). The department also has an interest waiver rule (Oregon Administrative Rule 150-316-0487), that may be applicable for the 2020 tax year. Waivers are considered on a case-by-case basis.

Corporate excise or income taxpayers should look to the exceptions to underpayment of estimated tax located at OAR 150-314-0315(3). Specifically, an annualization exception to underpayment of estimated tax is available. See OAR 150-314-0315(3)(c).

Taxpayers who expect to have a CAT liability of $5,000 or more are required to make estimated first quarter payments by April 30. The CAT applies to all business entities and is measured on annual Oregon commercial activity–the total amount a business realizes from transactions and activity in Oregon.

The department understands that the pandemic may impact commercial activity, up or down, to an extent that makes it difficult for businesses to estimate their first payment. The department will not assess underpayment penalties to taxpayers making a good faith effort to estimate their first quarter payments. Taxpayers can find more information about CAT estimated tax payments at Beyond the FAQ on the CAT page.

Visit to get tax forms, check the status of your refund, or make tax payments; call 800-356-4222 toll-free from an Oregon prefix (English or Spanish); 503-378-4988 in Salem and outside Oregon; or email For TTY (hearing or speech impaired), call 800-886-7204.

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