OR-10: Form OR-10, Underpayment of Oregon Estimated Tax (2025)
Oregon · Oregon DOR · Used for tax years 2025
Form OR-10 reports interest on underpaid Oregon estimated tax for 2025 or claims an exception to underpayment interest. It also reports your required annual payment and installment payments.
Who files this form
Include 2025 Form OR-10 with your Oregon income tax return if you owe interest on underpaid estimated tax or are claiming an exception to paying estimated tax.
When it's due
For tax year 2025, the form lists these required installment payment due dates:
- Installment 1: April 15, 2025.
- Installment 2: June 16, 2025.
- Installment 3: September 15, 2025.
- Installment 4: January 15, 2026.
The form does not state a separate filing deadline for Form OR-10.
What you'll need
To complete Form OR-10, have:
- Your last name and Social Security number.
- The Required annual payment worksheet from the Form OR-10 Instructions.
- The Underpayment interest worksheet from the Form OR-10 Instructions.
- Your Oregon income tax return: Form OR-40, OR-40-N, or OR-40-P.
- Your exception number, if you qualify for an exception.
The form refers to these worksheets, but the instructions and worksheets are not included in the supplied text.
How to file
Include Form OR-10 with your Oregon income tax return if you claim an exception or owe underpayment interest. The supplied form does not give a mailing address or e-filing directions.
To complete the form:
- If you qualify for an exception, enter its number on line 1 and in Form OR-40, box 44a; OR-40-N, box 69a; or OR-40-P, box 68a.
- On line 2, enter line 10 from the Required annual payment worksheet.
- On lines 3A through 3D, enter the amounts from lines 2, 7, 12, and 18 of the Underpayment interest worksheet, respectively.
- On line 4, enter line 22 from the Underpayment interest worksheet. Also enter that amount on Form OR-40, line 44; OR-40-N, line 69; or OR-40-P, line 68.
Common mistakes
Follow the form’s printed reminders:
- Use UPPERCASE letters and blue or black ink.
- Print at actual size, 100%.
- Don’t submit photocopies or use staples.
- Don’t leave Form OR-10 out of your Oregon income tax return when you claim an exception or owe underpayment interest.
Questions people ask
What is Form OR-10 used for?
Use it to report interest on underpaid Oregon estimated tax or to claim an exception to paying estimated tax.
Where do I calculate my required payments and interest?
Use the worksheets inside the Form OR-10 Instructions to figure your required installment payments and total underpayment interest. Those worksheets are not included in the supplied text.
Where do I put my exception number?
Enter it on Form OR-10, line 1, and in Form OR-40, box 44a; OR-40-N, box 69a; or OR-40-P, box 68a.
Does the interest amount also go on my income tax return?
Yes. Enter the total from Form OR-10, line 4, on Form OR-40, line 44; OR-40-N, line 69; or OR-40-P, line 68.