What are estimated tax payments? What do I enter here?

Estimated tax is the amount of tax you expect to owe, after all credits and credit recaptures, when you file your 2026 Oregon income tax return. Oregon law requires some taxpayers to pay estimated tax.

In most cases you must make estimated tax payments if all of the following apply to you:

• You expect to owe $1,000 or more, after credits (including refundable credits and credit recaptures) and withholding, when you file your 2026 Oregon income tax return
• The total amount of income tax you expect to be withheld from your 2026 income will be less than one of the following:
  • 90% of the net income tax to be shown on your 2026 income tax return
  • 100% of the net income tax shown on your 2025 income tax return
  • 90% of the tax on your 2026 annualized income

For this field:

• Enter any estimated tax payments you made for 2025.
• Enter any amount paid with extension requests.

Do NOT enter any amount of your 2025 Oregon Income Tax withheld by your employer(s) as shown on any wage or tax statements.