Department of Revenue
Chapter 150
Division 314
INCOME TAXATION GENERALLY
GENERAL PROVISIONS
150-314-0175
Time Limitations for Persons Outside United States
The Department will waive penalty (but not interest) for delinquent filing and delinquent payment of tax by taxpayers who qualify for the automatic two month extension for filing under Treasury Regulation 1.6081-5. This regulation grants an automatic extension of time, for federal purposes, to file a return and pay the tax due by the fifteenth day of the sixth month following the close of the tax year. To qualify, a taxpayer must reside outside the United States and Puerto Rico on the original due date of the return. A taxpayer must have filed a return and paid the tax due within the federal extension period in order to receive this waiver. This is not an extension of time for filing but only a waiver of the delinquency penalty. Accordingly, a return filed under these circumstances will be considered delinquent.
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 314.385
History:
Renumbered from 150-314.385(c)-(B), REV 32-2016, f. 8-12-16, cert. ef. 9-1-16
REV 4-2003, f. & cert. ef. 12-31-03
RD 7-1989, f. 12-18-89, cert. ef. 12-31-89, Renumbered from 150-314.407-(C)
TC 8-1980, f. 11-28-80, cert. ef. 12-31-80
12-70