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5 Oregon Department of Revenue 5
2022 Form OR-CAT-EXT
6 Application for Extension of Time to File an Oregon Corporate Activity Tax Return 6
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8 Page 1 of 2 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples. 8
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10 Save time and paper by completing this request through Revenue Online, at www.oregon.gov/dor. 10
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12 You must be registered for Oregon Corporate Activity tax (CAT) prior to submitting this form. Complete the tax payment worksheet 12
13 below to determine if you owe CAT for 2022. An extension of time to file your return isn’t an extension of time to pay your CAT. If 13
14 you don’t pay all the CAT due by the 15th day of the fourth month following the end of the tax year, you’ll owe interest on the unpaid 14
15 balance. You may also owe a late payment penalty. 15
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17 Payments can be made using one of these options: 17
18 • Electronic payment using Revenue Online. 18
19 • By mail. If paying by mail, send each payment with a Form OR-CAT-V voucher. 19
20 • ACH Credit. Submit your application by going to Revenue Online and clicking on Apply for ACH credit. 20
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23 Tax payment worksheet 23
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25 1. CAT for 2022. This is the amount you expect to enter on 25
26 Form OR-CAT, line 16 ............................................................................. 1., , 99,999,999,999.00, 0 0 26
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29 2. Total CAT payments for 2022. This is the amount you expect to 29
30 enter on Form OR-CAT, line 17 ............................................................... 2. , , 99,999,999,999.00, 0 0 30
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32 — If the amount on line 2 is more than the amount on line 1, you don’t owe CAT. 32
33 — If the amount on line 1 is more than the amount on line 2, continue to line 3. 33
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36 3. CAT to pay with application for an extension. Line 1 minus line 2 ......... 3. , , 99,999,999,999.00, 0 0 36
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39 To request a six-month extension of time to file your 2022 Oregon Corporate Activity tax return, you must submit a completed 39
40 application before the 15th day of the fourth month following the end of the tax year. In order to be granted an extension you must 40
41 certify you have “good cause” for requesting the extension. “Good cause” must have existed at the time the return was due, excluding 41
42 the extension. “Good cause” is defined in OAR 150-317-1330. 42
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44 “Good cause” means: 44
45 • Death or serious illness of the taxpayer or a member of the taxpayer’s immediate family. 45
46 • Destruction by fire, a natural disaster, or other casualty of the taxpayer’s home, place of business, or records needed to prepare 46
47 the returns. 47
48 • Unavoidable and unforeseen absence of the taxpayer from the state that began before the due date of the return; or 48
49 • Information required to complete the return isn’t available or isn’t in the proper form. 49
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51 Circumstances that are not accepted by the department as “good cause” include, but are not limited to: 51
52 • Reliance on a professional to merely prepare a return on time. 52
53 • Reliance on an employee of the taxpayer to prepare a return on time. 53
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150-106-006
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