On April 20, 2020, the Oregon Department of Revenue (“DOR”) issued Revenue Director’s Order 2020-02 (“Order 2020-02”). This comes nearly one month after the DOR issued Revenue Director’s Order 2020-01 on March 24, 2020. A summary of the earlier Order can be found here.
In addition to issuing Order 2020-02, the DOR added information to its COVID-19 tax relief options web page, including the addition of a copy of Order 2020-02, and updated its “frequently asked questions.” The DOR’s guidance is summarized as follows:
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 respect to an estate or trust pursuant to ORS 316.267 to ORS 316.317 are eligible for the aforementioned relief.
- Fiscal year returns and related payments due after July 15, 2020, are not extended at this time.
Other Temporary Administrative Changes:
- The deadline for filing a written objection or a request for conference with the DOR after the issuance of a Notice of Deficiency, Notice of Proposed Refund Adjustment, or Notice of Liability is extended 90 days after the date on such Notice. This also applies to deadlines for filing a written objection or request for conference that expire on or after April 1, 2020, and before July 16, 2020.
- The period within which the DOR may issue a Notice of Assessment, Notice of Refund Denial, or conference letter affirming, canceling, or adjusting the Notice of Liability is extended 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 Order 2020-02.
*Appeal timeframes to the Oregon Tax Court from a final notice or action of the DOR are not changed by Order 2020-02.*
- 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.
- The deadline for filing an application with the county assessor for property tax deferral for tax year 2020-21 under ORS 311.672 is extended to June 15, 2020.
Order 2020-02 does not provide any automatic extension for the payment or deposit of any other type of Oregon tax, including:
- The Oregon Corporate Activity Tax;
- Withholding tax; or
- Filing of any Oregon information return.
Finally, any interest or penalties with respect to Oregon tax filings and payments extended by Order 2020-02 will begin to accrue on July 15, 2020, and interest calculated on refunds will start to accrue no earlier than 45 days after July 15, 2020, or later (when otherwise applicable).
We will continue to track federal, state, and local tax issues as events evolve in light of COVID-19. In the meantime, if you have any questions or comments about the Oregon CAT, or other state and federal tax issues, please do not hesitate to contact Dan Eller or Alee Soleimanpour.
Please visit Schwabe’s COVID-19 resource page for additional information.
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