OR Failure-to-File Penalty

[MAMalody]

Question: Does the federal extension prevent the assessment of the OR failure-to-file penalty? I seem to conflicting written material.

[kcjenkins]

Generally, Oregon allows you the same extension you

have for your federal return. However, in some cases,

you will need to file the Oregon extension form,

Form 40-EXT. The following will help you decide

when you need to file Oregon Form 40-EXT:

• If you filed a federal extension, Form 4868, and you

expect to get a refund for Oregon:

— Do not file Form 40-EXT.

— Check the extension box on your Oregon tax

return when you file your return.

— Keep a copy of your federal extension in your

records. You aren’t required to send us a copy of

your federal extension, though we may request

one at a later date.

• If you did not file a federal extension but need more

time to file for Oregon only and you expect an Oregon refund:

— File Oregon Form 40-EXT. Enter -0- in the payment amount box on Form 40-EXT, Automatic

Extension for Individuals. Mail the Form 40-EXT

to: Extension Clerk, Oregon Department of Revenue, PO Box 14950, Salem OR 97309-0980.

— Check the extension box on your Oregon tax

return when you file your return.

— Keep a copy of your extension in your records;

we may request one at a later date.

• If you need more time to file for Oregon and you

need to make a tax payment to Oregon

— Complete the tax payment worksheet on Form

40-EXT. Complete and detach the payment

voucher. Send the payment voucher and your

check or money order by April 17, 2012, to:

Extension Clerk, Oregon Department of Revenue,

PO Box 14950, Salem OR 97309-0950. If paying

by credit card, write “credit card payment”

on your voucher and mail the voucher to the

address above. For information on credit card

payment, see page 12.

— Check the extension box on your Oregon tax

return when you file your return.

— Keep a copy of your extension in your records;

we may request a copy at a later date.

[MAMalody]

Thanks.