Oregon Form OR-20-V Corporation Tax Payment Voucher: Filing, Mailing, and Deadlines

Oregon Form OR-20-V is the corporation tax payment voucher you use when you mail a check to the Oregon Department of Revenue separately from your corporate return. If your payment is going in the same envelope as your Form OR-20, OR-20-INC, OR-20-INS, or OR-20-S return, you don’t need the voucher at all. You only need it when the payment travels on its own, so the department can match the check to the right corporation and tax year.¹ Download it from the Oregon Department of Revenue website, or skip the paper entirely by paying through Revenue Online.

When You Need Form OR-20-V

The voucher exists for one situation: a payment arriving at the department without a return attached. Two common cases fit that description. The first is a corporation that filed electronically through Revenue Online but still owes a balance and prefers to pay by check. The second is an extension filer who has to send the tax payment by the original due date even though the return itself will come later.¹

Don’t use OR-20-V when the check is in the same envelope as a paper return; the return instructions give a different mailing address for that package. Don’t use it for estimated tax installments either. Those quarterly payments go on Form OR-20-ES.²

How to Fill Out the Voucher

The form is a single page with a short list of fields. Oregon wants it printed at actual size (100%), filled in with UPPERCASE letters, in blue or black ink. Photocopies aren’t accepted.³

Corporation name — the full legal name as registered with the Oregon Secretary of State. A mismatch can delay processing.
FEIN — the nine-digit Federal Employer Identification Number, which is how the department matches the payment to your account.
Current address — street, city, state, and ZIP.
Tax year beginning and ending dates in MM/DD/YYYY format. This matters especially if your corporation runs on a fiscal rather than calendar year.¹
Payment amount in the designated box.

Keep everything legible. A smudged FEIN or an ambiguous date can push your payment into a manual review queue, and that’s time you don’t want running against a deadline.

How to Mail the Voucher and Payment

Make your check, money order, or cashier’s check payable to the Oregon Department of Revenue. Don’t send cash. On the payment itself, write all of the following: “Form OR-20-V,” the filer name, the FEIN, the tax year beginning and ending dates, and a daytime phone number. If the check and voucher get separated in the mail, that information on the check lets the department still identify the payment.³

Put the voucher and payment in the envelope together. No staples, no paper clips. Mail to:

Oregon Department of Revenue
PO Box 14950
Salem OR 97309-0950⁴

Proving You Mailed It on Time

A payment postmarked on or before the due date is treated as timely even if it arrives afterward. To lock in a reliable postmark, go to a post office counter and use certified mail, registered mail, or a Postage Validation Imprint. Pre-printed postage labels, private meter stamps, and stamps from online postage services don’t count as proof of a postmark date.⁵ After you mail, watch your bank records for the cleared check as final confirmation.

If the Check Bounces

Under ORS 305.228, if you’ve previously had a payment to the department bounce and it happens again, the department assesses a penalty equal to three times the dishonored amount or $25, whichever is greater, capped at $500. The penalty applies to second and later occurrences and stacks on top of any other penalties.⁶

Paying Online Instead

If you’d rather skip the voucher entirely, Revenue Online accepts corporate income and excise tax payments directly from a bank account or by Visa, Mastercard, or Discover. Card payments carry a service-provider fee disclosed at checkout. Once the transaction processes, you get a confirmation number; save it as proof of payment.⁴

When you pay electronically for an extension or an estimated installment, you don’t need to file a paper voucher or the Oregon-only extension form.⁴ Your corporation needs an existing Revenue Online account, which is typically set up when you first file a return or receive correspondence from the department.

Deadlines, Extensions, and the Cost of Being Late

Oregon corporate returns are due by the 15th day of the month after the federal return’s due date. For a calendar-year C corporation, that generally lands on April 15. When the 15th falls on a weekend or legal holiday, the deadline moves to the next business day.⁷

You can extend the time to file by including a copy of your federal Form 7004 with your Oregon return when you file. For an Oregon-only extension, write “For Oregon Only” at the top of a federal Form 7004 and include it with your return. The Oregon extension deadline is the 15th of the month after the federal extension deadline.

An extension gives you more time to file but not more time to pay. The tax still has to reach the department by the original due date, which is exactly the moment Form OR-20-V earns its keep: a check and voucher go in now, and the return follows under the extension. Submitting the voucher is not itself an extension of time to file.⁷

Miss the payment deadline and the department assesses a 5% delinquency penalty on the unpaid tax. Larger penalties follow if the return itself goes unfiled for more than three months past the due date.⁸ Interest also runs on any unpaid balance from the due date forward. Oregon’s Tier One interest rate for 2026 is 8% annually, and if the balance stays unpaid for more than 60 days after certain triggering events, the rate steps up to a Tier Two rate of 12% annually.⁹

One last thing to keep in mind when you fill in the payment amount: every corporation subject to the Oregon excise tax owes a minimum ranging from $150 to $100,000 based on Oregon sales, with S corporations paying a flat $150. Even if your calculated liability is zero, that minimum is still due, and it’s the figure you’d put on the voucher if you’re paying it separately from the return.¹⁰

1
Oregon Department of Revenue. Form OR-20-V Oregon Corporation Tax Payment Voucher Instructions
2
Oregon State Legislature. Oregon Code 314.515 – Installment Schedule for Payment of Estimated Tax
3
Oregon Department of Revenue. Form OR-20-V Oregon Corporation Tax Payment Voucher
4
Oregon Department of Revenue. Make a Payment
5
Internal Revenue Service. New U.S. Postal Service Rules Could Affect Whether Your Tax Filing Is Considered On Time
6
Oregon State Legislature. Oregon Code 305.228 – Penalty for Second Dishonored Payment of Taxes
7
Oregon Department of Revenue. Form OR-20 Instructions – Oregon Corporation Excise Tax
8
Oregon State Legislature. Oregon Code 314.400 – Penalty for Failure to File Report or Return or to Pay Tax
9
Oregon Department of Revenue. Annual Interest Rate Update for 2026
10
Oregon State Legislature. Oregon Code 317.090 – Minimum Tax