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The guidance covers required payment thresholds, timing for quarterly due dates, and treatment of retirees, nonresidents, and part-year residents. 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Contact us if you need more information. See page 8 for contact information.  \nWhat is estimated tax?  \nEstimated tax is the amount of tax you expect to owe when you file your 2019 Oregon income tax return.  \nOregon law requires some taxpayers to pay estimated tax. Oregon’s estimated tax system is similar to the federal sys‑ tem, except you:  \n• Will use Oregon’s income tax laws and tax rates.  \n• Won’t include Social Security tax (FICA), self‑employment tax, or household employment tax.  \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 with‑ holding. You may change your Oregon withholding without changing your federal withholding. File a separate 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 from our website or contact us for help figuring the amount of tax to be withheld from your wages.  \nEstimated tax terms defined:  \nTax Paid—Your total withholding, estimated tax payments, other payments, and refundable credits. Overpayment—When the tax paid is greater than your income tax after nonrefundable credits.  \nOpen estimated tax account—An account that is set up prior to the due date of your personal income tax return, for which no return has been filed. The account closes when your return is filed, or if no return is filed, by the due date of the return.  \nUnderpayment—When you owe $1,000 or more when you file your return or when you underpay a periodic estimated tax payment (quarterly payment) .  \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| Monday\u003Cbr>April 15, 2019 | Monday\u003Cbr>June 17, 2019 | Monday\u003Cbr>September 16, 2019 | Wednesday\u003Cbr>January 15, 2020 |\n\n150-101-026, Publication OR-ESTIMATE,(Rev. 12-18)  \nWho must make estimated tax payments?  \nIn most cases you must make estimated tax payments if:  \n• You expect to owe $1,000 or more, after credits (including refundable credits) and withholding, when you file your 2019 Oregon income tax return; and  \n• The total amount of income tax you expect tobe withheld from your 2019 income will not equal or exceed one of the following:  \n—90 percent of the net income tax to be shown on your 2019 income tax return; or  \n—100 percent of the net income tax shown on your 2018 income tax return; or  \n—90 percent of the tax on your 2019 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 with‑ held from your retirement income. Contact the payer of your retirement income to see if withholding is possible.  \nFederal ret","cbCaiibaoerEp8yq","https://ap.wps.com/l/cbCaiibaoerEp8yq","pdf",739610,9,"English","# What is estimated tax?\n## Who must make estimated tax payments?\n## When are 2019 estimated payments due?\n## Form OR-40-V instructions\n## How to compute estimated tax\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 2019?\",\"answer\":\"Estimated tax is the amount of tax you expect to owe when you file your 2019 Oregon income tax return. Oregon’s system is similar to the federal approach, but it uses Oregon income tax laws and excludes certain federal-related taxes.\"},{\"question\":\"Who generally must make Oregon estimated tax payments in 2019?\",\"answer\":\"You generally must make estimated payments if you expect to owe $1,000 or more after credits and withholding, and if the income tax expected to be withheld does not meet specified percentage thresholds compared to your 2019 and 2018 net tax amounts or your annualized income tax.\"},{\"question\":\"When are the 2019 Oregon estimated tax payments due?\",\"answer\":\"First quarter is due Monday, April 15, 2019; second quarter is due Monday, June 17, 2019; third quarter is due Monday, September 16, 2019; and fourth quarter is due Wednesday, January 15, 2020.\"}]","Oregon Estimated Income Tax Instructions 2019 - What Is Estimated Tax? | PDF",1789793440]