316.563 When
declaration of estimated tax required; exception; effect of short tax year;
content; amendment; rules.
(1) Except as provided in subsection (2) of this section, every individual
shall declare an estimated tax for the taxable year if:
(a) The gross
income for the taxable year can be reasonably expected to include more than
$1,000 from sources other than wages as defined in ORS 316.162 (2); or
(b) The gross
income for the taxable year can be reasonably expected to exceed:
(A) $20,000 in
the case of:
(i) A single
individual, including a head of household as defined in section 2(b) of the
Internal Revenue Code, or a surviving spouse as defined in section 2(a) of the
Internal Revenue Code; or
(ii) A married
individual entitled under ORS 316.567 to file a joint declaration with a
spouse, but only if the spouse has not received wages, as defined in ORS
316.162 (2) for the taxable year; or
(B) $10,000 in
the case of a married individual entitled under ORS 316.567 to file a joint
declaration with a spouse, but only if each spouse has received wages as
defined in ORS 316.162 (2) for the taxable year; or
(C) $5,000 in the
case of a married individual not entitled under ORS 316.567 to file a joint
declaration with a spouse.
(2) No
declaration is required if the estimated tax as defined in ORS 316.557 is less
than the amount established by rule of the Department of Revenue. The
department shall consider the provisions of section 6654 of the Internal
Revenue Code in determining the amount.
(3) An individual
with a taxable year of less than 12 months shall make a declaration in
accordance with rules adopted by the Department of Revenue.
(4) An individual
may amend the declaration filed during the taxable year under rules prescribed
by the department.
(5) The
declaration shall contain information required by the department by rule. [1980
c.7 §§2,2a,5,8; 1981 c.678 §1a; 1987 c.293 §21; 1997 c.839 §22; 1999 c.90 §17;
2001 c.660 §45]
316.565 [1953 c.304 §67; repealed by 1957
c.632 §1 (314.380 enacted in lieu of 316.565 and 317.380)]
Notes of Decisions
Ragsdale v. Dep't of Revenue, 823 P.2d 971 (Or. 1992).
“167 (withholding from wages) and ORS 316.563 and 316.579 (requiring declaration and payment of estimated tax), the taxes are not due until the time fixed for filing of the return, ORS 314.”
Woodland v. Dept. of Rev., 25 Or. Tax 166 (Or. T.C. 2022).
· cites it 2× “ORS 316.563(1)2 (imposing reporting requirement), 316.”
Woodland v. Dept. of Rev. (Or. T.C. 2022).
· cites it 5× “Plaintiff also argues that Defendant has not presented statutory authority for its rulemaking under ORS 316.563 for “an alternative method of calculation” for estimated tax liability.”
Sherman v. Dept. of Rev. (Or. T.C. 2022).
· cites it 2× “ORS 316.563; 1 OAR 150-316-0465(1)(a). 2 Anyone required to make that declaration must pay the estimated tax in installments before the return is due.”
Finley v. Dep't of Revenue (Or. T.C. 2012).
· cites it 3× “577 (“declarations of estimated tax required by ORS 316.563 (3) from individuals * * * shall be filed on or before April 15 of the taxable year”).”
Finley v. Dept. of Rev., 21 Or. Tax 276 (Or. T.C. 2013).
· cites it 2× “IRC section 6654 is also made in ORS 316.563(2), a statute defining a de minimis amount of tax below which no esti- mated payment is required.”
— Or. Rev. Stat. § 316.563(1) — 4 cases
Woodland v. Dept. of Rev. (Or. T.C. 2022).
“Plaintiff also argues that Defendant has not presented statutory authority for its rulemaking under ORS 316.563 for “an alternative method of calculation” for estimated tax liability.”
Sherman v. Dept. of Rev. (Or. T.C. 2022).
“ORS 316.563; 1 OAR 150-316-0465(1)(a). 2 Anyone required to make that declaration must pay the estimated tax in installments before the return is due.”
Finley v. Dep't of Revenue (Or. T.C. 2012).
“577 (“declarations of estimated tax required by ORS 316.563 (3) from individuals * * * shall be filed on or before April 15 of the taxable year”).”
— Or. Rev. Stat. § 316.563(2) — 3 cases
Woodland v. Dept. of Rev. (Or. T.C. 2022).
“Plaintiff also argues that Defendant has not presented statutory authority for its rulemaking under ORS 316.563 for “an alternative method of calculation” for estimated tax liability.”
Finley v. Dept. of Rev., 21 Or. Tax 276 (Or. T.C. 2013).
“IRC section 6654 is also made in ORS 316.563(2), a statute defining a de minimis amount of tax below which no esti- mated payment is required.”
— Or. Rev. Stat. § 316.563(4) — 1 case
Finley v. Dept. of Rev., 21 Or. Tax 276 (Or. T.C. 2013).
“IRC section 6654 is also made in ORS 316.563(2), a statute defining a de minimis amount of tax below which no esti- mated payment is required.”
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