, , ,
0 0
, , ,
0 0
, , ,
0 0
• Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.
Application for Extension of Time to File an Oregon Corporate Activity Tax Return
150-106-006
Oregon Department of Revenue
Page 1 of 2
(Rev. 02-03-21, ver. 01)
2020 Form OR-CAT-EXT
Save time and paper by completing this request through Revenue Online, at www.oregon.gov/dor.
Complete the tax payment worksheet below to determine if you owe Oregon Corporate Activity tax (CAT) for 2020. An extension of
time to file your return isn’t an extension of time to pay your CAT. If you don’t pay all the CAT due by April 15, 2021, you’ll owe interest
on the unpaid balance. The 2021 interest rate is 4 percent. You may also owe a late payment penalty.
Payments can be made using one of these options:
• Electronic payment using Revenue Online.
• By mail. If paying by mail, send each payment with a Form OR-CAT-V voucher.
• ACH Credit. Submit your application by going to Revenue Online and clicking on Apply for ACH credit.
Tax payment worksheet
1. CAT for 2020. This is the amount you expect to enter on
Form OR-CAT, line 16 ............................................................................. 1.
2. Total CAT payments for 2020. This is the amount you expect to
enter on Form OR-CAT, line 17 ............................................................... 2.
— If the amount on line 2 is more than the amount on line 1, you don’t owe CAT.
— If the amount on line 1 is more than the amount on line 2, continue to line 3.
3. CAT to pay with application for an extension. Line 1 minus line 2 ......... 3.
To request a six-month extension of time to file your 2020 Oregon Corporate Activity tax return, you must submit a completed
application before April 15, 2021. In order to be granted an extension you must certify you have “good cause” for requesting the
extension. “Good cause” must have existed at the time the return was due, excluding the extension. “Good cause” is defined in OAR
150-317-1330.
“Good cause” means:
• Death or serious illness of the taxpayer or a member of the taxpayer’s immediate family.
• Destruction by fire, a natural disaster, or other casualty of the taxpayer’s home, place of business, or records needed to prepare
the returns.
• Unavoidable and unforeseen absence of the taxpayer from the state that began before the due date of the return; or
• Information required to complete the return isn’t available or isn’t in the proper form.
Circumstances that are not accepted by the department as “good cause” include, but are not limited to:
• Reliance on a professional to merely prepare a return on time.
• Reliance on an employee of the taxpayer to prepare a return on time.
