justicedao/ipfs_state_laws huggingface dataset:
150-314-0152 Requirement to File Returns Electronically (1) All paid tax preparers filing Oregon personal income tax returns in this state are required to file them by electronic means if the paid tax preparer is required to do so by federal law. See 26 USC § 6011 and Treasury Regulation §301.6011-7 for the federal mandate and relevant definitions. (2) Waivers. (a) A waiver granted by the Internal Revenue Service (IRS) pursuant to Treasury Regulation §301.6011-7(c)(1) or (2) will be accepted by the department as a waiver to the mandate under section (1). The paid preparer must notify the department in writing when such a waiver is granted in accordance with the department’s instructions. (b) In addition to a waiver allowed under subsection (a), the department may grant a waiver of the mandate in section (1) if the following conditions are met: (A) The paid preparer requests a waiver in advance of the preparation of personal income tax returns subject to the mandate in accordance with the department’s instructions; and (B) The paid preparer’s facts and circumstances are such that complying with the mandate would cause the paid preparer an undue financial hardship. The paid preparer’s refusal to purchase or use the requisite software or computer equipment does not, in and of itself, satisfy the conditions for a waiver under this subsection. (c) When circumstances warrant, the department may issue an administrative waiver of the mandate in section (1) to a paid preparer or group of paid preparers when the department determines it is necessary to promote the effective and efficient administration of the tax system. (3) This rule is effective January 1, 2012 and applies to tax returns filed on or after that date. NOTE: The publication(s) referred to or incorporated by reference in this rule is available from the Department of Revenue pursuant to ORS 183.360(2) and 183.355(1)(b). Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.364 History: Renumbered from 150-314.364(B), REV 32-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-314.HB2071(B), REV 6-2013, f. & cert. ef. 12-26-13 Renumbered from 150-314.HB2071(B), REV 4-2012, f. 7-20-12, cert. ef. 8-1-12 REV 4-2011, f. 12-30-11, cert. ef. 1-1-12
150-314-0160 Report of Changes in Federal Taxable Income (1) Report Requirements. The report of change or correction required by ORS 314.380(2) must be: (a) Filed in writing with the department; (b) Signed by the taxpayer or the taxpayer's authorized representative; and, (c) Filed separately from any statement or attachment forming a part of the taxpayer's original tax return. (2) The report may be in the form of an amended return showing the adjustments and the recomputation of the tax. The report must include either a copy of the report of the Internal Revenue Service (IRS) adjustment, federal revenue agent's report or the audit report of the other state's taxing authority, whichever is applicable, or other information sufficient to inform the department of each item on the tax return that has been changed or corrected. (3) If the taxpayer does not concede the accuracy of any change or correction made by the IRS or other state’s taxing authority, the report filed with the department must include a full explanation of the reason why the taxpayer believes such change or correction to be erroneous. If the report is not filed in the manner stated in this rule, the department will not be considered to have been notified by the taxpayer. (4) A report of a change or correction is treated as a timely claim for refund, pursuant to ORS 314.415, if filed with the department within two years after the date of the IRS adjustment or the audit report of the other state’s taxing authority. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.380 History: Renumbered from 150-314.380-(A), REV 32-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-314.380(2)(B), REV 9-2015, f. 12-23-15, cert. ef. 1-1-16 REV 10-2013, f. 12-26-13, cert. ef. 1-1-14 REV 9-1999, f. 12-30-99, cert. ef. 12-31-99 RD 10-1986, f. & cert. ef. 12-31-86 RD 12-1985, f. 12-16-85, cert. ef. 12-31-85 12-70, Renumbered from 150-314.380(2) 6-68
150-314-0165 Filing Returns of Income: Due date Returns of income must be filed with the department on or before the fifteenth day of the fourth month following the close of the tax year. For corporations, the due date is the 15th day of the month following the due date of the federal return. Thus, when the tax year is a calendar year, the return is due on or before the fifteenth day of April in the following year. Returns received after the due date are subject to late filing penalty as provided in ORS Chapter 314, except that returns received by mail are accepted without the imposition of such charges if postmarked before midnight of the due date (see ORS 293.660 and 305.820). When the due date falls on a Saturday, Sunday or a state legal holiday, the return is due on the next business day following such Saturday, Sunday or state legal holiday. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.385 History: Renumbered from 150-314.385(1)-(A), REV 32-2016, f. 8-12-16, cert. ef. 9-1-16 RD 15-1987, f. 12-10-87, cert. ef. 12-31-87 Renumbered from 150-314.385(1), RD 10-1986, f. 12-22-86, cert. ef. 12-31-86 12-31-83 12-31-82 12-31-81 12-31-80 12-31-78 1-1-77 11-73 9-71 1958-59
150-314-0171 Alternative Filing Methods (1) As used in this rule: (a) “Alternatively filed return” means an Oregon return submitted using a department-approved alternative filing method under section (2) of this rule. (b) “IRS date of receipt” means the electronic time stamp indicating the date and time of receipt of the Oregon return by the Internal Revenue Service (IRS). (2) The department may provide for filing of returns using electronic or other methods as an alternative to paper returns. (3) Alternatively filed returns are deemed filed and received on: (a) The date the return is received by the department as indicated by the department’s date stamp; or (b) In the case of an electronically filed return, the earlier of: (A) The IRS date of receipt, or (B) The date of successful transmission. (4) Alternatively filed returns must be verified pursuant to the rules of the department adopted under ORS 305.810.(5) If an alternatively filed return cannot be processed, a paper return must be filed with the department. If the paper return is filed within 30 days of the date of the successful transmission of the alternatively filed return, the date of the successful transmission of the alternatively filed return is considered the filing date of the paper return. 183.360(2) and 183.355(1)(b).] Statutory/Other Authority: ORS 305.100 & 314.385 Statutes/Other Implemented: ORS 314.385 History: Renumbered from 150-314.385(4), REV 32-2016, f. 8-12-16, cert. ef. 9-1-16 REV 6-2013, f. & cert. ef. 12-26-13 REV 4-2012, f. 7-20-12, cert. ef. 8-1-12 REV 12-2000, f. 12-29-00, cert. ef. 12-31-00
150-314-0173 Time Limitations Affected by Military Service The Provision of ORS 316.020 (1967 Replacement Part), providing a moratorium for filing returns and payment of tax for certain members of the Armed Forces, was not made a part of ORS Chapter 316 (1969 Replacement Part). Utilizing the powers of the Director given by ORS 305.145, the Department will waive penalty and interest on account of late filing and late payment of personal income tax in those cases where penalty and interest are waived by the Internal Revenue Service on account of personal income, pursuant to IRC section 7508(a). Section 7508(a) reads in part as follows: “(a) In the case of an individual serving in the Armed Forces of the United States, or serving in support of such Armed Forces, in an area designated by the President of the United States by Executive order as a ‘combat zone’ for purposes of section 112, at any time during the period designated by the President by Executive order as the period of combatant activities in such zone for purposes of such section, or hospitalized as a result of injury received while serving in such an area during such time, the period of service in such area, plus the period of continuous qualified hospitalization attributable to such injury, and the next 180 days thereafter, shall be disregarded in determining, under the internal revenue laws, in respect of any tax liability (including any interest, penalty, additional amount, or addition to the tax) of such individual: “(1) Whether any of the following acts was performed within the time prescribed therefor: “(A) Filing any return of income, estate, or gift tax (except income tax withheld at source and income tax imposed by subtitle C or any law superseded thereby); “(B) Payment of any income, estate, or gift tax (except income tax withheld at source and income tax imposed by subtitle C or any law superseded thereby) or any installment thereof or of any other liability to the United States in respect thereof;…” Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.385 History: Renumbered from 150-314.385(c)-(A), REV 32-2016, f. 8-12-16, cert. ef. 9-1-16 RD 5-1994, f. 12-15-94, cert. ef. 12-31-94 RD 7-1989, f. 12-18-89, cert. ef. 12-31-89, Renumbered from 150-316.407-(B) RD 15-1987, f. 12-10-87, cert. ef. 12-31-87 1-1-77 1-69
150-314-0175 Time Limitations for Persons Outside United States The Department will waive penalty (but not interest) for delinquent filing and delinquent payment of tax by taxpayers who qualify for the automatic two month extension for filing under Treasury Regulation 1.6081-5. This regulation grants an automatic extension of time, for federal purposes, to file a return and pay the tax due by the fifteenth day of the sixth month following the close of the tax year. To qualify, a taxpayer must reside outside the United States and Puerto Rico on the original due date of the return. A taxpayer must have filed a return and paid the tax due within the federal extension period in order to receive this waiver. This is not an extension of time for filing but only a waiver of the delinquency penalty. Accordingly, a return filed under these circumstances will be considered delinquent. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.385 History: Renumbered from 150-314.385(c)-(B), REV 32-2016, f. 8-12-16, cert. ef. 9-1-16 REV 4-2003, f. & cert. ef. 12-31-03 RD 7-1989, f. 12-18-89, cert. ef. 12-31-89, Renumbered from 150-314.407-(C) TC 8-1980, f. 11-28-80, cert. ef. 12-31-80 12-70
150-314-0185 Payment of Tax; Interest on Delayed Return See OAR 150-305-0140 for the rate of interest on a delayed payment of tax. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.395 History: Renumbered from 150-314.395, REV 32-2016, f. 8-12-16, cert. ef. 9-1-16 RD 12-1990, f. 12-20-90, cert. ef. 12-31-90 12-31-82 12-19-75 11-71 1-69
150-314-0187 Responsibility for Tax Payments When an employer fails to withhold income tax from an employee under ORS 316.167, the employee is not relieved from paying income tax under Chapter 305, 314 and 316. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.395 History: Renumbered from 150-314.395(1), REV 32-2016, f. 8-12-16, cert. ef. 9-1-16 RD 7-1991, f. 12-30-91, cert. ef. 12-31-91
150-314-0197 Failure to File Penalty A penalty of 20 percent of the tax required to be shown as tax on the return will be added if a return is not filed within three months after the due date. The three month period will be measured from the last day of any extension granted to file the return. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.400 History: Renumbered from 150-314.400(2), REV 32-2016, f. 8-12-16, cert. ef. 9-1-16 12-19-75
150-314-0199 Interest on Deficiencies and Delinquencies In general, interest is accrued on the unpaid tax from the due date of the return until paid. When additional tax is due as a result of a refund issued in error, a Notice of Deficiency will be issued for the tax and interest paid to the taxpayer. Interest then accrues on the total amount owed from the day after the check was issued until paid. Example 1: John and Mary were issued a tax refund of $585 along with $11 interest on July 17, 2006. The department later determines that the refund was issued in error, and issues a Notice of Deficiency for $596 ($585 tax and $11 interest) on August 18, 2006. Interest then accrues on the $596 total amount owed beginning July 18, 2006, until the deficiency is paid. Example 2: Ron and Nancy were issued a tax refund of $1,185 along with $42 interest on October 17, 2006. The department later determines that $395 of the refund was issued in error, and issues a Notice of Deficiency for $409 ($395 tax and $14 interest received on the improper refund) on December 18, 2006. Interest then accrues on the $409 total ($395 tax and $14 interest) beginning October 18, 2006, until the deficiency is paid. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.400 History: Renumbered from 150-314.400(4), REV 32-2016, f. 8-12-16, cert. ef. 9-1-16 REV 3-2006, f. & cert .ef. 7-31-06 RD 11-1988, f. 12-19-88, cert. ef. 12-31-88 12-31-86, Renumbered from 150-314.400(3) 12-31-83 12-31-82 12-19-75 12-19-75, Renumbered, see 150-314.400(4)
150-314-0207 Waiver of 20 Percent Substantial Understatement of Net Tax Penalty Imposed under ORS 314.402 (1) The department will waive the penalty if the taxpayer shows that there was reasonable cause for the understatement and that the taxpayer acted in good faith. (2) The department will not waive the penalty if the taxpayer was involved in an abusive transaction as defined in ORS 314.402(4) for the tax year at issue. (3) Reasonable cause and good faith. A taxpayer's reasonable cause and good faith for a substantial understatement of net tax is demonstrated by the extent of the taxpayer's efforts to determine the taxpayer's correct tax liability under the law. (a) The following circumstances demonstrate reasonable cause and good faith: (A) The taxpayer relied on a position contained in a proposed federal regulation or state rule. (B) The taxpayer honestly misunderstood the facts or law affecting the understatement, and the misunderstanding was reasonable in light of the taxpayer's experience, knowledge and education. (C) The taxpayer or taxpayer's return preparer made a computational or transcriptional error in preparing the return. (b) Generally, reliance on an information return, incorrect facts or advice of a professional does not demonstrate reasonable cause and good faith, unless under all the circumstances the taxpayer's reliance was reasonable. The following examples demonstrate reasonable cause and good faith: Example 1: The taxpayer relied on erroneous information that was inadvertently included in the financial records of the taxpayer's business by others, if procedures existed that were designed to identify factual errors. Example 2: The taxpayer relied on erroneous information reported on a Form 1099 provided by another person, if the taxpayer did not know or have reason to know that the information was incorrect. (c) A taxpayer is considered to know or have reason to know that information is incorrect only if such information is inconsistent with other information reported to the taxpayer or is inconsistent with the taxpayer's knowledge of the underlying facts. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.402 History: Renumbered from 150-314.402-(C), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-314.402(6), REV 9-2015, f. 12-23-15, cert. ef. 1-1-16 REV 6-2007, f. 7-30-07, cert. ef. 7-31-07
150-314-0209 Substantial Authority, Adequate Disclosure and Reasonable Basis (1) Definitions. For purposes of ORS 314.402, OAR 150-314-0205, and this rule: (a) “Substantial authority” has the same meaning as used in Treasury Regulation 1.6662-4(d). (b) “Adequate disclosure” has the same meaning as used in Treasury Regulation 1.6662-4(e)-(f). (c) “Reasonable basis” has the same meaning as used in Treasury Regulation 1.6662-3(b)(3). (2) When determining if an understatement is substantial, the understatement does not include items for which: (a) Substantial authority exists (or existed at the time the taxpayer claimed it on the return) for the tax treatment of the item in question; or (b) The taxpayer adequately disclosed relevant facts for the tax treatment of the item in question on the Oregon return (or on a statement attached to the Oregon return), and the taxpayer had a reasonable basis for the tax treatment of the item. (3) Items not adequately disclosed to the department before the taxpayer was first notified by the department concerning the tax liability will not be considered adequately disclosed on any subsequent filing by the taxpayer. (4) Items attributable to an abusive tax shelter as defined in ORS 314.402(4)(a) do not qualify under this rule to be excluded from the understatement. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.402 History: Renumbered from 150-314.402(4)(b), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16 REV 19-2008, f. 12-26-08, cert. ef. 1-1-09 RD 7-1991, f. 12-30-91, cert. ef. 12-31-91 RD 4-1988, f. 5-25-88, cert. ef. 6-1-88
150-314-0215 Listed Transaction Understatement; Penalty (1) “Return of the taxpayer” for purposes of this penalty is defined as the original return filed with the department that contains a listed transaction understatement, or the most recent amended return filed with the department that contains a listed transaction understatement. (2) “Net increase in taxable income” for purposes of this penalty is defined as an increase to taxable income or a decrease to a taxable loss. Example 1: Taxpayer files an original 2006 return that contains a listed transaction understatement. Taxpayer amends the 2006 return and makes no changes to the treatment of the listed transaction. The Department, during an audit, discovers a listed transaction understatement on the taxpayer’s return. The listed transaction understatement penalty is based on the net increase in taxable income between the treatment of the listed transaction reported on the amended return and the correct treatment of the listed transaction. Example 2: Taxpayer files an original 2007 return. Taxpayer amends the 2007 return to report the correct treatment of a listed transaction. The listed transaction understatement penalty is based on the net increase in taxable income between the amount of the listed transaction on the original return and the correct treatment of the listed transaction reported on the amended return. Statutory/Other Authority: ORS 314.403 & 305.100 Statutes/Other Implemented: ORS 314.403 History: Renumbered from 150-314.403, REV 31-2016, f. 8-12-16, cert. ef. 9-1-16 REV 11-2008, f. & cert. ef. 9-23-08
150-314-0220 Additional Assessments (1) The filing of a ‘tentative return’ which does not reveal the details of income or deductions is not considered a filing within the meaning of ORS 314.410, and the statute of limitations upon an additional assessment does not begin to run until a detailed return, showing items of income and deductions, is filed. Beginning with the tax year 1994, a copy of the federal Form 1040, Form 1040A, Form 1040EZ, or 1040 PC, whichever is applicable, must be filed with Form 40, pursuant to ORS 316.457 and OAR 150-316-0460, or the return will be deemed incomplete. (2) For tax years beginning on or after January 1, 1969 and before December 31, 1993, a complete copy of the federal income tax return, including all schedules, must be filed with the department. [ED. NOTE: Forms referenced are available from the agency.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.410 History: Renumbered from 150-314.410(1), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16 RD 5-1994, f. 12-15-94, cert. ef. 12-31-94 11-71 6-68 1958-59
150-314-0222 Five-Year Statute of Limitations (1) For tax years beginning before January 1, 2014, the term “gross income” as used in ORS 314.410(2) has the same meaning as provided under section 61 of the Internal Revenue Code. For tax years beginning on or after January 1, 2014, the term "gross income" as used in ORS 314.410(2) has the same meaning as provided under: (a) Section 61 of the Internal Revenue Code as it relates to any income other than from the sale of goods or services in a trade or business, or (b) Section 6501(e) of the Internal Revenue Code as it relates to a trade or business. (2) An item shall not be considered as omitted from gross income if information sufficient to apprise the Department of the nature and amount of such item is disclosed in the return or in any schedule or statement attached to the return. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.410 History: Renumbered from 150-314.410(2), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16 REV 1-2014, f. & cert. ef. 7-31-14 11-71
150-314-0226 Notification of Gain Realized Upon the Sale or Exchange of a Principal Residence (1) The period for the assessment of any deficiency attributable to any part of the gain realized upon the sale or exchange of the taxpayer's principal residence shall not expire prior to three years from the date the department is notified by the taxpayer of: (a) The cost of purchasing the new residence which the taxpayer claims results in nonrecognition of any part of such gain; or (b) The taxpayer's intention not to purchase a new residence; or (c) A failure to purchase a new residence within the prescribed period. The department is deemed to have been notified when the taxpayer provides this information to the department. (2) Individuals who have deferred gain on the sale of a principle residence under Internal Revenue Code (IRC) Section 1034, or who have excluded gain on the sale of a residence under IRC 121, are not required to file notice directly with the department if: (a) They have met any applicable reinvestment requirements; and (b) Notification of the reinvestment has been filed with the Internal Revenue Service. In this case, the department is deemed to have been notified on the date the Internal Revenue Service is notified. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 314.410 History: Renumbered from 150-314.410(6), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-314.410(5), REV 8-2008, f. 8-29-08, cert. ef. 8-31-08 RD 5-1997, f. 12-12-97, cert. ef. 12-31-97
150-314-0228 Extension of Period for Assessment Once the provisions of ORS 314.410(6) have been exercised, the Department and the taxpayer may, by written agreement, extend beyond the original agreed period the period for mailing a notice of deficiency or assessing a deficiency, provided the subsequent agreement is made before the original agreement expires. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: 314.410 History: Renumbered from 150-314.410(7), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-314.410(6), REV 8-2008, f. 8-29-08, cert. ef. 8-31-08 12-31-77 11-71
150-314-0230 Effect of Federal Extension of Period for Assessment If a taxpayer and the Commissioner of Internal Revenue, or the taxing authority of another state, enter into an agreement, or renewal thereof, extending the period of time for giving notices of deficiencies and assessing deficiencies of income tax, the Department may give notice of a deficiency within the limits set forth in subsections (1) to (7) of ORS 314.410 or within six months from the expiration date of the agreement, whichever period expires the later. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: 314.410 History: Renumbered from 150-314.410(9), REV 31-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-314.410(8), REV 8-2008, f. 8-29-08, cert. ef. 8-31-08 REV 9-1999, f. 12-30-99, cert. ef. 12-31-99 12-31-77 11-71 Repealed by REV 9-1999, f. 12-30-99, cert. ef. 12-31-99 RD 7-1993, f. 12-30-93, cert. ef. 12-31-93 RD 15-1987, f. 12-10-87, cert. ef. 12-31-87