OAR 150-317-1300
Estimated Tax: When Estimated Payments Are Required


(1) Estimated tax liability means the tax as computed under ORS chapter 317A, less allowable credits.
(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. For purposes of determining whether estimated tax liability exceeds $5,000, a credit balance resulting from overpayment of tax for a prior year is not taken into account.
(3) Estimated tax payments are required, regardless of when a taxpayer exceeds $1 million of taxable commercial activity.
(4) Payments are due on the last day of the month that follows the end of each calendar quarter: April 30, July 31, October 31, and January 31.
(5) Due dates of payments for short-period returns. If a return is filed for a short period of less than 12 months, estimated tax payments are due as follows:
(a) If the period covered is less than three months, only one payment is required. It is equal to 100 percent of the estimated tax and is payable on the due date of the return.
(b) If the period covered is three months or longer but less than six months, two payments are required. One-half of the estimated tax is due on the last day of the fourth month, and the balance, if any, is due on or before the due date of the tax return, not including extensions.
(c) If the period covered is six months or longer but less than nine months, three payments are required. One-third of the estimated tax is due on the last day of the fourth month, one-third on the last day of the seventh month and the balance, if any, is due on or before the due date of the tax return, not including extensions.
(d) If the period covered is nine months or longer, but less than twelve months, four payments are required. One-fourth of the estimated tax is due on the last day of the fourth month, one-fourth on the last day of the seventh month, one-fourth on the last day of the tenth month, and the balance, if any, on or before the due date of the tax return, not including extensions.
(6) Tax-exempt persons that have “Unrelated Business Income,” as defined in the Internal Revenue Code, must also register, file an Oregon CAT return, and pay the tax, if such person is otherwise subject to those requirements under ORS 317A.100 (Definitions) to 317A.161 (Interest and penalties). If their expected Oregon tax liability is $5,000 or more, estimated tax payments must be made.
(7) Refunds prior to filing of return. Generally, estimated tax payments will not be refunded prior to the taxpayer’s filing of the tax return for the year for which the estimated tax payments were made. The fact that the estimated tax payments made exceed the required payments based upon an exception to underpayment is not sufficient cause to refund such excess prior to the filing of the Oregon CAT return. On a case-by-case basis, if a taxpayer establishes to the satisfaction of the department that the facts warrant a refund, the department may issue a refund of estimated taxes prior to the filing of the tax return.
(8) Overpayments of tax.
(a) Election. When a person files a completed CAT return and the tax calculated on the return is less than the amounts previously paid for that year, the person may make an irrevocable election to have the overpayment of tax either refunded or applied as a payment of estimated tax. The election is made by entering the amount in the appropriate space provided on the CAT return.
(b) Application to estimated tax installment. The department will apply the elected overpayment, unless it is subject to an offset under ORS 314.415 (Refunds) and related rules, to the following year’s estimated tax payment due on the last day of the fourth month of the taxable year, to the extent that the overpayment of tax is attributable to estimated tax payments received prior to the following year’s first quarter estimated tax due date. Payments received after the following year’s first quarter estimated tax due date will be applied to estimated tax as of the date the payment is received. In the case of an amended or delinquent return, the amount will be credited to the estimated tax installment as of the date the amended or delinquent return was filed or the date a payment was received, whichever is later.
(9) Payments of estimated tax. Except as otherwise specifically provided in section (8) of this rule, the department will credit estimated tax payments as of the date that they are received. The department will apply estimated tax payments to any prior underpayment and the remainder, if any, will be applied to the next required installment.
(10) Requirement to use electronic funds transfer. For tax years beginning on or after January 1, 2020, persons or entities that are required by other tax programs to make estimated payments by electronic funds transfer (EFT) are also required to use that same method for the CAT.
(11) Any person or entity that is not required by other tax programs to make estimated tax payments by EFT may use any other method available to make estimated tax payments for the CAT.
(12) Notwithstanding section (2) of this rule, taxpayers that expect their annual tax liability for tax year 2020 to be less than $10,000 are not required to make quarterly estimated payments for tax year 2020.

Source: Rule 150-317-1300 — Estimated Tax: When Estimated Payments Are Required, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-317-1300.

150–317–0010
Procedure for Handling State Surplus Refund
150–317–0020
Substantial Nexus Guidelines
150–317–0030
Definition: “Doing Business”
150–317–0040
Taxable Income of Regulated Investment Companies and Real Estate Investment Trusts
150–317–0050
Foreign Corporations Subject to Tax
150–317–0060
Capital Losses — Carrybacks and Carry-overs
150–317–0070
Administrative and Judicial Interpretations
150–317–0080
Adoption of Federal Law
150–317–0090
Policy — Application of Various Provisions of the Federal Internal Revenue Code
150–317–0100
Periods of Less than 12 Months Are Tax Years
150–317–0110
Tax Reform Act of 1984 Adjustments
150–317–0120
Farm Capital Gain
150–317–0130
Tax on Homeowner’s Association Income
150–317–0140
Imposition of the Tax: Mercantile, Manufacturing and Business Corporations
150–317–0150
Adoption of Federal Exempt Organizations
150–317–0160
Exemption and Return Requirements
150–317–0170
Minimum Tax
150–317–0190
Affordable Housing Credit
150–317–0200
Commercial Lending Institution Loans for Underground Storage Tanks or Soil Remediation
150–317–0210
Carryover of the Lender’s Credit for Weatherization Loans
150–317–0220
Lender’s Credit: Loans to Wood Heat and Fuel Oil Heat Customers
150–317–0230
Lender’s Credit: Computation
150–317–0240
Lender’s Credit: Definitions
150–317–0245
Commencement of Long Term Enterprise Zone Tax Credit
150–317–0250
Long Term Enterprise Zone Distributions
150–317–0260
Lender’s Credit for Agriculture Workforce Housing
150–317–0270
Credit for Contributions of Computers, Scientific Equipment, and Research
150–317–0280
Qualified Research Credit
150–317–0290
Research Tax Credit: Notice of Election
150–317–0300
Research Tax Credit: Alternative Computation
150–317–0310
Bad Debt Reserve of Financial Institutions Not Qualifying as Large Banks that Have Differences in Reserve for Federal and Oregon Tax Purposes
150–317–0320
Modification of Federal Taxable Income: Dividends from Certain Subsidiaries
150–317–0330
Modification for Dividends Received
150–317–0340
Modification of Federal Taxable Income: Internal Revenue Code Subpart F Income
150–317–0350
Oregon Subtraction Where Charitable Contribution Is Reduced Under Federal Law
150–317–0360
Definition of “State”
150–317–0370
Bad Debt Reserve of Financial Institutions that Have Changed From Reserve Method to Specific Charge-off Method
150–317–0380
Taxes on Net Income or Profits Imposed by any State or Foreign Country
150–317–0390
IRC Section 338: Application to Oregon
150–317–0400
Payments Received Under Federal Safe Harbor Lease Agreements For Transactions Entered Into in Tax Years Beginning on or After January 1, 1983
150–317–0410
Payments Received Under Federal Safe Harbor Lease Agreements for Transactions Entered Into in Tax Years Beginning Prior to 1983
150–317–0420
Modification of Federal Taxable Income: Difference Between Oregon and Federal Bases on Assets Sold, Exchanged or Otherwise Disposed Of
150–317–0430
Modification of Federal Taxable Income: Timber Cut but Unsold
150–317–0440
Depletion Allowance
150–317–0450
Depletion of Metal Mines
150–317–0460
Limitation on Oregon Net Loss Deduction
150–317–0470
Pre-change and Built-in Losses
150–317–0480
Definition of “Premiums” in the Insurance Sales Factor
150–317–0490
Insurers
150–317–0500
Applicable Date
150–317–0510
Unitary Business
150–317–0520
Direct or Indirect Relationships
150–317–0530
Corporations Doing Business Outside the United States
150–317–0540
Consolidated Oregon Return: Format and Information Required
150–317–0550
Consolidated Oregon Return: Affiliated Group
150–317–0560
Consolidated Oregon Return: Credits
150–317–0570
Different Apportionment Factors for Purposes of ORS 317.710(5)(b)
150–317–0580
Consolidated Oregon Return: Copy of Federal Return Required
150–317–0590
Interinsurance and Reciprocal Exchanges
150–317–0600
Limitations on Deduction of Group Losses
150–317–0610
Modified Federal Consolidated Taxable Income
150–317–0620
Modified Federal Consolidated Taxable Income — Contribution Deduction for the Oregon Consolidated Group
150–317–0630
Oregon Return: Apportionment Formula
150–317–0640
Member of a Unitary Group Incorporated in a Listed Foreign Jurisdiction
150–317–0650
Stakeholder feedback regarding listed jurisdictions
150–317–0651
Repatriation Tax Credit
150–317–0652
Modification for Listed Jurisdiction Amounts Previously Included in Income
150–317–0660
Computation of Taxable Income
150–317–0670
Application for Relief
150–317–0680
Tax Imposed on Unrelated Business Income of Certain Exempt Corporations
150–317–1000
Definition of Commercial Activity
150–317–1010
Substantial Nexus Guidelines for the Corporate Activity Tax (CAT)
150–317–1020
Corporate Activity Tax Unitary Business Factors, Common Ownership and Filing Requirements for Unitary Groups
150–317–1025
Corporate Activity Tax: Election to Exclude Non-U.S. Members from Unitary Group
150–317–1030
Sourcing Commercial Activity to Oregon from Sales of Tangible Personal Property
150–317–1040
Sourcing Commercial Activity to Oregon of Other than Sales of Tangible Personal Property
150–317–1050
Sourcing of Commercial Activity for Financial Institutions in This State
150–317–1060
Definition of Insurers’ Gross Premiums Receipts
150–317–1070
Sourcing of Motor Carrier Transportation Services
150–317–1100
Agent Exclusion
150–317–1120
Exclusion for subcontracting payments
150–317–1130
Property Brought into Oregon
150–317–1140
Wholesale Sale of Groceries Exclusion
150–317–1150
Retail Sale of Groceries Exclusion
150–317–1160
Farmer’s Sales to Agricultural Cooperatives
150–317–1170
Farming Operations: Clarifying Definitions for Agricultural Commodities, Farming Operations, Out of State Sales Based on Industry Averages
150–317–1200
Cost Input or Labor Cost Subtraction
150–317–1220
Employee Compensation: Labor Cost Subtraction
150–317–1300
Estimated Tax: When Estimated Payments Are Required
150–317–1310
Estimated Tax Payments: Delinquent or Underestimated Payment or Both, Constitutes Underpayment
150–317–1320
Estimated Tax: Unitary Groups and Apportioned Returns
150–317–1330
Extension of Time to File
150–317–1400
Determining Property Resold Out of State, and Methods of Determining
150–317–1410
Motor Vehicle Resale Certificate – Documentation Required
150–317–1420
Damages Received as the Result of Litigation
150–317–1500
Good Faith Effort
Last Updated

Jun. 8, 2021

Rule 150-317-1300’s source at or​.us