Oregon begins accepting e-filed 2025 state income tax returns on January 26, 2026, the same day the IRS opens federal processing. Paper returns take longer this year: the Department of Revenue will not start processing them until late March 2026. The filing deadline for most taxpayers is April 15, 2026.
E-Filed Returns Open January 26, 2026
The Oregon Department of Revenue will begin processing e-filed personal income tax returns on January 26, 2026, in sync with the IRS opening date.1Department of Revenue. 2026 Tax Season Opens January 26 Returns are processed in the order received, and the first refunds are expected to go out around February 17.
You can prepare your return in commercial tax software before January 26, but nothing moves on the state’s side until that date. If a refund matters to you, e-filing is the faster path.
Paper Returns Delayed Until Late March
Paper filers face an unusually long wait this year. Because tax forms and information arrived from the IRS late in 2025, Oregon will not begin processing paper personal income tax returns until late March 2026, instead of the usual February start.1Department of Revenue. 2026 Tax Season Opens January 26 If you were planning to mail a paper return and expect a refund, switching to e-file will get your return into the queue roughly two months sooner.
Filing Deadline: April 15, 2026
Oregon returns for the 2025 tax year are due April 15, 2026. State law ties the Oregon deadline to the federal due date under ORS 314.385, so the two always match. April 15, 2026 falls on a Wednesday, so no weekend or holiday shift applies this year. When April 15 lands on a weekend or a federally recognized holiday such as Emancipation Day in Washington, D.C., both deadlines move to the next business day together.2Oregon State Legislature. Oregon Code 314 – Section 314.385
If You Need More Time
Oregon recognizes a federal extension automatically. If you file IRS Form 4868 for the federal six-month extension, you do not need to file anything separate with Oregon. When you eventually submit your Oregon return, check the “Extension filed” box on the form. Your Oregon deadline then becomes October 15, 2026.3Oregon Department of Revenue. Apply for an Extension4Oregon Department of Revenue. 2025 Publication OR-40-EXT, Instructions for Automatic Extension
If you need extra time for Oregon only, you can request a state-only extension by completing the appropriate Oregon form and submitting it with any estimated payment on or before April 15.5Cornell Law Institute. Oregon Administrative Code 150-314-0167 – Filing Returns of Income: Extensions Publication OR-40-EXT has the full instructions.
Important boundary: an extension to file is not an extension to pay. You still have to estimate what you owe and send that amount by April 15, 2026. Any balance left unpaid after that date starts accruing penalties and interest, even with a valid extension on file.5Cornell Law Institute. Oregon Administrative Code 150-314-0167 – Filing Returns of Income: Extensions
Paying What You Owe by April 15
To pay by mail, use Form OR-40-V as your payment voucher. Fill in the tax year, your name, SSN or ITIN, and the amount. Make the check or money order payable to the Oregon Department of Revenue, and write the tax year, “Form OR-40-V,” a daytime phone number, and the last four digits of your SSN on the payment itself.6Oregon Department of Revenue. Form OR-40-V Instructions Send it to:
Oregon Department of Revenue
PO Box 14950
Salem, OR 97309-09507Oregon Department of Revenue. Mailing Addresses
To pay online, use Revenue Online, select “Return payment,” and pay from a bank account or by credit card (service provider fees may apply). Save the confirmation number as proof of payment.8Oregon Department of Revenue. Make a Payment
What Happens If You Miss the Deadline
Oregon imposes its own penalties under ORS 314.400, separate from anything the IRS does. If you fail to file or pay by the due date, the Department of Revenue adds a 5 percent delinquency penalty on the unpaid tax. If your return is still unfiled more than three months after the deadline, an additional 20 percent failure-to-file penalty is added on top of the first 5 percent.9OregonLaws. ORS 314.400 – Penalty for Failure to File Report or Return or to Pay Tax
Interest runs on any unpaid tax from the original April 15 due date. The annual rate for periods beginning on or after January 1, 2026 is 8 percent, compounded daily.10Oregon Department of Revenue. Penalties and Interest for Personal Income Tax The longer the balance sits, the more it grows.
Claiming the Kicker on Your 2025 Return
Oregon’s “kicker” surplus refund returns revenue to taxpayers when actual state collections exceed the forecast by at least two percent. For the 2025 tax year, the kicker credit equals 9.863 percent of your 2024 Oregon tax liability.11Oregon Department of Revenue. Oregon Surplus (“Kicker”) You claim it on your 2025 Oregon return rather than receiving a separate check. To estimate yours, multiply your 2024 state tax liability by 0.09863. Filing electronically is the quickest way to see that credit land as part of your refund, which is another reason the January 26 e-file opening matters this year.