OAR 150-314-0300
Estimated Tax: Due Dates of Payments for Short-Period Returns
If a return is filed for a short period of less than 12 months, the estimated tax payments are due as follows:
# (1)
(1) If the period covered is less than four 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.
# (2)
(2) If the period covered is four months or longer but less than six months, two payments are required. One-half of the estimated tax is due on the 15th day of the fourth month. The balance is due on or before the due date of the tax return, not including extensions.
# (3)
(3) 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 15th day of the fourth month, one-third on the 15th day of the sixth month and the balance on or before the due date of the tax return, not including extensions.
# (4)
(4) 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 15th day of the fourth month, one-fourth on the 15th day of the sixth month, one-fourth on the 15th day of the ninth month, and the balance on or before the due date of the tax return, not including extensions.
Amendment history
Renumbered from 150-314.515, REV 30-2016, f. 8-12-16, cert. ef. 9-1-16
Source: view the official text
Cited by 1
In this chapter (40 sections)
- 150-314-0228 · Extension of Period for Assessment
- 150-314-0230 · Effect of Federal Extension of Period for Assessment
- 150-314-0240 · Refunds Generally
- 150-314-0242 · Refunds
- 150-314-0244 · Minimum Offset Amount
- 150-314-0246 · Interest Computation — Offset
- 150-314-0248 · Refund Offset Priority
- 150-314-0250 · Refunds; Net Operating Loss and Net Capital Loss…
- 150-314-0252 · Effect of Federal Extension of Period for Assessment
- 150-314-0254 · Separate Refunds When a Joint Return Has Been Filed
- 150-314-0256 · Refunds of Tax Overpayments to Spouse or Heirs
- 150-314-0265 · Model Recordkeeping and Retention
- 150-314-0267 · Requirement to Provide Copies of Documents
- 150-314-0275 · Definition: Collection Charge
- 150-314-0277 · Payment Secured by Bond, Deposit or Otherwise
- 150-314-0279 · Statute of Limitation on Tax Collection
- 150-314-0285 · Assessment of Withholding Tax Against Liable Officers
- 150-314-0290 · Estimated Tax: When Estimates Are Required; Refunds…
- 150-314-0292 · Estimated Tax: When Estimates Are Required For Tax…
- 150-314-0294 · Estimated Tax: Affiliated Corporations
- 150-314-0300 · Estimated Tax: Due Dates of Payments for Short-Period…
- 150-314-0302 · Estimated Tax: Application of Payments
- 150-314-0310 · Requirement to Use Electronic Funds Transfer
- 150-314-0315 · Corporation Estimated Tax: Delinquent or Underestimated…
- 150-314-0317 · Estimated Tax: Consolidated Return Underpayments
- 150-314-0319 · Estimated Tax: Apportioned Returns
- 150-314-0321 · Estimated Tax: Application of Net Loss, Annualized…
- 150-314-0323 · Estimated Tax: Interest on Underpayment
- 150-314-0325 · Estimated Tax: Computation of Underpayment
- 150-314-0327 · Underpayment of Estimated Tax; First and Second…
- 150-314-0335 · Apportionable and Nonapportionable Income Defined
- 150-314-0337 · Apportionable and Nonapportionable Income; Application…
- 150-314-0339 · Proration of Deductions
- 150-314-0345 · Apportionment and Allocation of Income Generally
- 150-314-0347 · Application of ORS 314.610 to 314.667: Allocation
- 150-314-0349 · Apportionment and Allocation for a Taxpayer Carrying on…
- 150-314-0351 · Two or More Businesses of a Single Taxpayer
- 150-314-0353 · Apportionment for Long-Term Construction Contracts
- 150-314-0355 · Special Rules: Installment Sales
- 150-314-0357 · Modified Factors for Motion Picture and Television Film…