An extension to file is not an extension to pay tax.
Oregon does not have its own extension application form for either individuals or corporations. Both rely on the federal extension: individuals simply mark the "extension filed" box on their Oregon return, and corporations attach federal Form 7004.
Federal Form 7004 - write "for Oregon only" across the top if no federal extension is needed
Length
15 days after the federal extended due date
Payment threshold
Estimated tax payment rules still apply if $500 or more is expected to be owed
Authority for both is Or. Rev. Stat. §314.385 and Or. Admin. Code §150-314-0167. Oregon's approach - piggybacking entirely on the federal form rather than issuing its own - is closer to Ohio's than to New Jersey's or Massachusetts's payment-conditioned extensions.
Authority: Or. Rev. Stat. §314.385 (form of returns; time for filing); Or. Admin. Code §150-314-0167. Sources: oregon.gov/dor/programs/individuals/Pages/extension.aspx; oregon.gov/dor/programs/businesses/pages/corp-requirements.aspx.
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