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The guidance states that estimated tax is based on the tax expected on a 2009 Oregon return and clarifies that estimated payments do not replace Oregon withholding. It outlines who must pay, including rules for retirees, nonresidents, and part-year residents, and provides due dates by quarter plus worksheet-based calculation methods.","OREGON  \n–2009– Instructions for Estimated Income Tax  \nand Form 40-ESV Payment Voucher  \nContents  \nWhat is estimated tax?.................................................... 1  \nWho must make estimated tax payments?.................. 1  \nWhen are 2009 estimated payments due?....................2  \nForm 40-ESV instructions............................................... 3  \nFull-year worksheet ................................................... 4  \nNonresident and part-year worksheet .................... 5  \nPaying estimated tax....................................................... 5  \nInterest on underpayment of estimated tax ................ 6  \nTax rate charts for estimated tax ................................... 7  \nTaxpayer assistance ......................................................... 8  \nThese instructions aren’t a complete statement of laws and Department of Revenue rules. Contact us if you need more information. See page 8 for numbers to call.  \nWhat is estimated tax?  \nEstimated tax is the amount of tax you expect to owe when you file your 2009 Oregon income tax return.  \nAdditional withholding  \nEstimated tax payments aren’t a substitute for withholding. If you don’t have enough Oregon tax withheld from your wages, ask your employer to increase your Oregon withholding. You may change your Oregon withholding without changing your federal withholding. File a new federal Form W-4 (Employee’s Withholding Allowance Certificate) with your employer and label it “For Oregon only.”  \nFor more information, download the publication,“Oregon Income Tax Withholding: Some Special Cases,” from our website, or contact us to help figure the amount of tax to be withheld from your wages. See page 8.  \nWho must make estimated tax payments?  \nYou must make estimated tax payments if:  \n• You expect to owe $1,000 or more when you file your 2009 Oregon income tax return, and  \n• The total amount of income tax you expect to be withheld from your 2009 income will not equal or exceed at least one of the following:  \n—90 percent of the net income tax to be shown on your 2009 income tax return, or  \n—100 percent of the net income tax shown on your 2008 income tax return or  \n—90 percent of the tax on your 2009 annualized income. You can still make estimated tax payments even if you expect to owe less than $1,000 .  \nRetirees  \nIf you are retired or will retire soon, you may need to make estimated tax payments or have Oregon income tax withheld from your retirement income. Contact the payer of your retirement income to see if withholding is possible.  \nEligible federal retirees who worked for and retired from the U.S. government before October 1, 1991 do not need to make Oregon estimated tax payments on their federal pensions.  \nWHEN ARE YOUR ESTIMATED TAX PAYMENTS DUE?  \n\n| First Quarter\u003Cbr>Payment Is Due | Second Quarter Payment Is Due | Third Quarter\u003Cbr>Payment Is Due | Fourth Quarter\u003Cbr>Payment Is Due |\n| --- | --- | --- | --- |\n| Wednesday\u003Cbr>April 15, 2009 | Monday\u003Cbr>June 15, 2009 | Tuesday\u003Cbr>September 15, 2009 | Friday\u003Cbr>January 15, 2010 |\n\n150-101-026 (Rev. 12-08)  \nHowever, federal retirees should continue to make estimated tax payments if they receive income from other sources.  \nFederal retirees with service time before and after October 1, 1991 must continue to pay tax on the portion of federal pension based on their service after October 1, 1991.  \nIf you will be age 62 or older on December 31, 2009, you may qualify for the retirement income credit.  \nNonresidents and part-year residents  \nNonresidents figure Oregon estimated tax only on:  \n• Income that is subject to Oregon tax; or  \n• Income from conducting a trade or business within Oregon; or  \n• Single ticket Oregon lottery winnings between $600–$5,000.(Note: single ticket winnings of $5,000 or more are subject to Oregon withholding.)  \nFederal law prohibits Oregon from taxing retirement income received by a person who is not domiciled in Oregon.  \nIn most cases, you m","cbCaieSUQsgMAH24","https://ap.wps.com/l/cbCaieSUQsgMAH24","pdf",129627,2,8,"English","en",105,"# What is estimated tax?\n## Additional withholding\n# Who must make estimated tax payments?\n## Retirees\n# When are 2009 estimated payments due?\n## Quarter due dates\n# Form 40-ESV instructions\n## Full-year worksheet\n## Nonresident and part-year worksheet\n## Paying estimated tax\n## Interest on underpayment of estimated tax\n## Tax rate charts for estimated tax\n## Taxpayer assistance","[{\"question\":\"What is estimated tax in Oregon for 2009?\",\"answer\":\"Estimated tax is the amount of tax you expect to owe when you file your 2009 Oregon income tax return.\"},{\"question\":\"Who must make Oregon estimated tax payments in 2009?\",\"answer\":\"You must make estimated payments if you expect to owe $1,000 or more, and your expected withholding won’t meet specified percentage thresholds based on your 2009 net tax or prior-year tax rules.\"},{\"question\":\"When are the 2009 estimated tax payments due?\",\"answer\":\"The document lists quarterly due dates: April 15, 2009; June 15, 2009; September 15, 2009; and January 15, 2010.\"}]","Oregon - 2009 - Instructions for Estimated Income Tax and Form 40-ESV Payment Voucher | PDF",1789793445,3,{"code":4,"msg":77,"data":78},"ok",{"site_id":70,"language":69,"slug":79,"title":59,"keywords":80,"description":60,"schema_data":81,"social_meta":135,"head_meta":137,"extra_data":139,"updated_unix":140},"oregon-2009-instructions-for-estimated-income-tax-and-form-40-esv-payment-voucher","",{"@graph":82,"@context":134},[83,97,117],{"@type":84,"itemListElement":85},"BreadcrumbList",[86,90,92,94],{"item":87,"name":88,"@type":89,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":91,"name":10,"@type":89,"position":66},"https://docshare.wps.com/template/",{"item":93,"name":36,"@type":89,"position":75},"https://docshare.wps.com/template/forms/",{"item":95,"name":59,"@type":89,"position":96},"https://docshare.wps.com/template/oregon-2009-instructions-for-estimated-income-tax-and-form-40-esv-payment-voucher/302491/",4,{"url":95,"name":59,"@type":98,"image":99,"author":104,"headline":59,"publisher":106,"fileFormat":109,"inLanguage":69,"description":60,"dateModified":110,"datePublished":111,"encodingFormat":109,"isAccessibleForFree":112,"interactionStatistic":113},"DigitalDocument",{"url":100,"@type":101,"width":102,"height":103},"https://docshare.wps.com/thumbnails/oregon-2009-instructions-for-estimated-income-tax-and-form-40-esv-payment-voucher/302491.png","ImageObject",442,249,{"name":57,"@type":105},"Person",{"url":87,"name":107,"@type":108},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":114,"interactionType":115,"userInteractionCount":66},"InteractionCounter",{"@type":116},"ViewAction",{"@type":118,"mainEntity":119},"FAQPage",[120,126,130],{"name":121,"@type":122,"acceptedAnswer":123},"What is estimated tax in Oregon for 2009?","Question",{"text":124,"@type":125},"Estimated tax is the amount of tax you expect to owe when you file your 2009 Oregon income tax return.","Answer",{"name":127,"@type":122,"acceptedAnswer":128},"Who must make Oregon estimated tax payments in 2009?",{"text":129,"@type":125},"You must make estimated payments if you expect to owe $1,000 or more, and your expected withholding won’t meet specified percentage thresholds based on your 2009 net tax or prior-year tax rules.",{"name":131,"@type":122,"acceptedAnswer":132},"When are the 2009 estimated tax payments due?",{"text":133,"@type":125},"The document lists quarterly due dates: April 15, 2009; 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