First-quarter 2021 estimated payments for Oregon’s Corporate Activity Tax are due by Friday, April 30, 2021. Taxpayers expecting to owe $5,000 or more of Corporate Activity Tax for the 2021 calendar year must make estimated payments.
Guidance about making CAT quarterly payments can be found on the CAT page of the Department of Revenue website. Information includes:
- How do I calculate CAT liability?
- When are estimated payments required?
- How do I pay my estimated taxes?
Businesses must register for the CAT within 30 days of first reaching $750,000 in Oregon commercial activity. Registration is a one-time requirement. Registration is available through Revenue Online, and the department offers a series of online resources on the CAT page of the agency’s website to help with registration.
Taxpayers with general questions about the CAT can email firstname.lastname@example.org or call 503-945-8005.
To get tax forms, check the status of your refund, or make tax payments, visit www.oregon.gov/dor or email email@example.com. You also can call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing- or speech-impaired), we accept all relay calls.