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Year-end & tax season checklist

Offices in Clackamas & The Dalles, Oregon

503-785-3200

Heather’s Tax Service & More

April

What the 15 April deadline actually covers in Portland

For a Portland household, 15 April is not one deadline. It is up to seven, filed with four different governments, and only two of them are the ones everybody thinks about.

Tax year 2025 (filed in 2026)

Tulips in bloom in the Willamette Valley

Everything due on 15 April

  1. 1Federal individual return — Form 1040
  2. 2Oregon individual return — Form OR-40, OR-40-N or OR-40-P
  3. 3Metro SHS return, if you are over the threshold
  4. 4Multnomah Preschool for All return, if you are over the threshold
  5. 5Portland Arts Tax — $35 per qualifying adult, City of Portland residents
  6. 6Q1 estimated payments for the current year, federal and Oregon
  7. 7Prior-year IRA contributions, if you are making one

Business owners can add the Portland Business License Tax and Multnomah County Business Income Tax for calendar-year filers. Dates shift when 15 April falls on a weekend or holiday.

If you cannot file in time

  1. 1File an extension — it is automatic and it removes the failure-to-file penalty, which is the heavy one.
  2. 2Pay an estimate of what you owe anyway. The extension does not extend the time to pay.
  3. 3Remember the extension covers the federal and Oregon returns; check what it does for each local filing.
  4. 4The extended deadline is 15 October.

If you cannot pay

File anyway. The failure-to-file penalty is far heavier than the failure-to-pay penalty, and options exist once the return is in — payment plans and, where you qualify, penalty abatement. Not filing is the only choice with no good version of it.

Not sure how this applies to you?

Call 503-785-3200 or schedule an appointment. We will find a time that works.

Schedule an appointmentCall 503-785-3200
Heather Perkins, Enrolled Agent and Oregon Licensed Tax Consultant

Written by

Heather Perkins

Enrolled Agent, Oregon Licensed Tax Consultant

License number: Enrolled Agent 00160070-EA · Oregon Licensed Tax Consultant 35746-C

Heather has spent more than a decade preparing individual and business returns across the Portland metro and the Columbia Gorge, and holds unlimited rights to represent taxpayers before the IRS.

Last reviewed

This page is general information about Oregon, Washington and federal tax rules, not advice about your own return. Thresholds and rates change every year. Figures were verified as of August 2026 — check the linked official sources, or talk to us about your situation.

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