Generally, personal income taxpayers are required to make quarterly tax payments if you expect your tax after withholding and credits (including refundable credits) to be $1,000 or more when you file your 2022 Oregon return. Details are available at Oregon Estimated Income Tax Instructions Publication OR-ESTIMATE. Taxpayers who don’t make the payments on time may be subject to penalties and interest when they file.
Payments can be made electronically at Revenue Online, by mail with Form OR-40-V Oregon Individual Income Tax Payment Voucher (which includes the DOR mailing address), or in cash at our main office at 955 Center Street NE in Salem, 97301.
Calendar year corporations are required to make quarterly tax payments if they expect to owe $500 or more in tax. This includes Oregon’s corporate minimum tax. Details are available at Underpayment of Oregon Corporation Estimated Tax Instructions. Corporate estimated payments can also be made electronically at Revenue Online, or by mail with Form OR-20-V Oregon Corporation Tax Payment Voucher.