Oregon Cat Tax Return Due Date

If you don’t pay all the cat due by the 15th day of the fourth month following the.

Oregon cat tax return due date. If the deadline to file the cat return falls on a weekend or a holiday (ors 187.010 and 187.020) the return is due the next business day. Note the first annual return filing will not be due until april 15, 2021 for the 2020 tax year. The annual tax return is due april 15 of the following year.

Currently, all taxpayers file their cat returns using the calendar year as the cat year. Recall, the cat became effective january 1, 2020 and the extended cat return due date is october 15, 2021. Key dates for 2021 include:

(2) every person required to file an oregon corporate activity tax (cat) return and expecting to have a tax liability of $5,000 or more must make estimated tax payments. The oregon tax payment deadline for payments due with the 2019 tax year return is automatically extended to july 15, 2020. Complete the tax payment worksheet below to determine if you owe cat for 2021.

An extension of time to file your return isn’t an extension of time to pay your cat. Info needed for tax returns. April 15 — last day to file cat return without an extension or apply for an extension for filing a cat return.

Any business concern that has substantial nexus with oregon, regardless of legal entity form (i.e., corporations, partnerships, llcs, sole proprietorships. Fiscal year returns due after may 15,. Taxpayers using a fiscal calendar for income tax purposes (and whose calendar year began during 2021) are required to file a 2021 short year return no later than april 15th, 2022.

(1) the return filing due date will become the fifteenth day of the fourth month following the end of the tax year; The oregon legislature recently approved legislation, senate bill 164, that modifies certain provisions of the corporate activity tax (cat) law. Oregon cat filing dates for 2022 have changed.