An extension to file is not an extension to pay tax.
Oregon imposes a self-employment tax on net earnings from self-employment carried on within the TriMet (Portland metro) or Lane Transit District (Eugene/Springfield area) boundaries, reported on Form OR-TM. There is no separate transit self-employment tax extension form. A federal extension, or an extension to file the taxpayer's own Oregon individual income tax return, automatically extends the time to file Form OR-TM as well - the taxpayer simply checks the "An extension has been filed" box on Form OR-TM.
| Item | Detail |
|---|---|
| Who files | Individuals and partnerships with net self-employment earnings from services performed within the TriMet or Lane Transit District boundaries, reported on Form OR-TM |
| Separate return | One combined Form OR-TM covers both TriMet and Lane Transit District self-employment tax - there is no separate form for each district |
| Extension mechanism | No separate application. A federal extension or an Oregon individual income tax return extension automatically extends the Form OR-TM due date - check the "An extension has been filed" box on the return. Do not attach a copy of the federal extension; keep it with your records |
| Payment | Not extended. Pay by the original due date using Form OR-TM-V, which itself is a payment voucher only, not an extension request ("Please note: This voucher isn't a request for an extension to file") |
| Authority | ORS 267.385 (TriMet), ORS 267.870 (Lane Transit District); 2025 Form OR-TM Instructions |