Use Form 40-EXT to apply for an automatic six-month extension of time to file your Oregon return. We will honor all federal extensions of time to file individual income tax returns as valid Oregon extensions. If you received a federal automatic six-month extension (federal Form 4868), don’t use Oregon Form 40-EXT unless you owe Oregon tax for 2010.
Complete Oregon Form 40-EXT only if you:
• Owe Oregon tax for 2010, cannot file your 2010 Oregon return by April 18, 2011, and will be making a payment; or
• Are filing an extension for Oregon only.


