justicedao/ipfs_state_laws huggingface dataset:
150-316-0295 Credit for Tax Withheld If the tax has actually been withheld at the source and reported to the Department of Revenue, credit or refund shall be made to the recipient of the income even though such tax has not been paid to the Department by the employer. Where the employer has neither reported nor paid the tax required to be withheld from an employee’s wages but the employee submits evidence proving to the satisfaction of the Department that the employer actually did withhold such a tax, the Department shall allow the employee credit or refund for the amount so proved. Ordinarily, minimum satisfactory evidence shall consist of a statement from the employer showing the amount of tax withheld and an affidavit of the employee as to the facts upon which the claim for credit or refund is based. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.187 History: Renumbered from 150-316.187-(A), REV 63-2016, f. 8-15-16, cert. ef. 9-1-16 12-70 1-69
150-316-0297 Where Taxpayer Reports on Fiscal Year Basis Taxes withheld during any calendar year shall be allowed as a credit for the taxable year of the taxpayer which begins in that calendar year. For example, where an employee is on a fiscal year ending June 30, 1969, he would credit the tax withheld on his wages for the calendar year 1968. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.187 History: Renumbered from 150-316.187-(B), REV 63-2016, f. 8-15-16, cert. ef. 9-1-16 1-69
150-316-0307 Withholding Income Taxes on IRAs, Annuities, and Compensation Plans Oregon’s requirements to withhold income taxes from IRAs, annuities, and deferred compensation plans will be consistent with the provisions of Internal Revenue Code (IRC) Section 3405 except that mandatory backup withholding of income taxes will not be required for a rollover from one qualifying plan to another qualifying plan under circumstances that would require such withholding of income taxes for federal purposes. Example: On July 1, 2016, Fred Smith removed his IRA account from Bank A and two days later placed it with Bank B. Since Fred didn’t have Bank A do a direct transfer of funds to a new IRA account with Bank B, IRC 3405 requires Bank A to withhold 20 percent in payment of any income taxes that may be due if Fred failed to roll the funds into a new qualifying plan (which would cause the funds to be includible in taxable income). For Oregon, Bank A is not required to withhold income taxes. [Publications: Contact the Oregon Department of Revenue to learn how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and ORS 183.355(1)(b).] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.189 History: REV 78-2017, amend filed 12/28/2017, effective 01/01/2018 Renumbered from 150-316.189(6), REV 63-2016, f. 8-15-16, cert. ef. 9-1-16 RD 5-1993, f. 12-30-93, cert. ef. 12-31-93
150-316-0315 Alternative Withholding Payment Method for Employers to Avoid Undue Burden (1) ORS 316.191 allows alternate methods for making withholding payments when an undue burden is caused by the present withholding method. The following are two examples of “undue burden:” (a) The employer is required to make Oregon tax withholding payments to the state of Oregon based on its nationwide payroll more often than it would based on payroll for its employees working in the state of Oregon. (b) Oregon resident performs services outside the state and the employer is asked to register and withhold, voluntarily, as a convenience to the employee and the state of Oregon. (2) Employers who believe that federal withholding methods create an undue burden for them which is not shared by most other similar employers, may request a different method of withholding tax payments by writing to the Payroll Tax Program, Department of Revenue, 955 Center Street, NE, Salem, OR 97310. The request shall contain the following information: Business name of employer; Oregon Business Identification Number (BIN), nature of burden; remedy requested; and proposed effective date of modified withholding method. (3) An example for an alternate method indicated in (a) above would be to base the out-of-state employer’s withholding method on their Oregon payroll only. (4) Only those employers whose withholding accounts are current may request an alternative withholding method. No alternative withholding method shall be used before the Department of Revenue has approved the request in writing and has designated the effective date of the change. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.191 History: Renumbered from 150-316.191, REV 63-2016, f. 8-15-16, cert. ef. 9-1-16 REV 7-1999, f. 12-1-99, cert. ef. 12-31-99 RD 11-1985, f. 12-26-85, cert. ef. 12-31-85
150-316-0320 Voluntary Withholding for Retired Members of the Uniformed Services (1) Upon written request to the appropriate retired pay office of uniformed service, a member may request voluntary state withholding tax. This request shall include the following information: (a) Member’s full name; (b) Social Security number; (c) Amount of monthly withholding being requested; (d) The state to receive withheld monies; (e) Member’s current address; (f) Signature of member, or in the case of incompetence, the signature of his or her guardian or trustee. (2) Retired members of uniformed service should send their requests for with-holding to the appropriate retired pay office. Their addresses can be obtained from the Department of Revenue. (3) The minimum amount of monthly withholding per retiree shall be no less than $10 and the amount of the request for state tax withholding shall be an even dollar amount. (4) A permanent withholding tax account shall be established in the name of each branch of the uniformed service for deposit of monies withheld by the request of the retirees. An account number and appropriate reporting forms shall be issued to each branch at the inception of its account. (5) Reporting shall be done in a medium that complies with state reporting standards applicable to employers in general. For Oregon Department of Revenue purposes, reporting shall be required on the withholding portions of the Oregon Quarterly Combined Tax Report. This return shall be filed by the appropriate branch of service within 30 days after the end of each quarterly payroll period. (6) Payment of withholding trust funds shall be made at the same time the quarterly return is filed. Payment shall be accompanied by appropriate identifying documentation, i.e., Form OTC (Oregon Tax Coupon). Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.193 History: Renumbered from 150-316.193, REV 63-2016, f. 8-15-16, cert. ef. 9-1-16 RD 4-1991, f. 12-30-91, cert. ef. 12-31-91 RD 11-1985, f. 12-26-85, cert. ef. 12-31-85
150-316-0325 Voluntary Withholding for Civil Service Annuitants (1) Upon written or telephone request to the U.S. Office of Personnel Management, a civil service annuitant may request voluntary state tax withholding. (2) A permanent withholding tax account shall be established in the name of the U. S. Office of Personnel Management for deposit of monies withheld by the request of civil service annuitants. An account number and appropriate reporting forms shall be supplied at the inception of said account. (3) Reporting shall be done in a medium that complies with state reporting standards applicable to employers in general. For Oregon Department of Revenue purposes, reporting shall be required on the withholding portions of the Oregon Quarterly Combined Tax Report. This return shall be filed by the U.S. Office of Personnel Management within 30 days after the end of each quarterly payroll period. (4) Payment of withholding trust funds shall be made at the same time the quarterly return is filed. (5) Reporting shall be done in a medium that complies with state reporting standards applicable to employers in general. For Oregon Department of Revenue purposes, reporting shall be required on the withholding portions of the Oregon Quarterly Combined Tax Report. This return shall be filed by the U. S. Office of Personnel Management within 30 days after the end of each quarterly payroll period. (6) Payment of withholding trust funds shall be made at the same time the quarterly return is filed. Payment shall be accompanied by appropriate identifying documentation, i.e., Form OTC (Oregon Tax Coupon). Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.196 History: Renumbered from 150-316.196, REV 63-2016, f. 8-15-16, cert. ef. 9-1-16 RD 5-1997, f. 12-12-97, cert. ef. 12-31-97 RD 4-1991, f. 12-30-91, cert. ef. 12-31-91 RD 11-1985, f. 12-26-85, cert. ef. 12-31-85
150-316-0330 Semiannual Reports and Payments Purposes of semiannual reporting the calendar year will be divided into two six-month periods; the first period being January through June with the return and any payment due on or before July 31; the second period being July through December with the return and any payment due on or before January 31 of the following year. No other semiannual reporting periods will be permitted. Employers reporting on the semiannual method must file an annual report before February 16 as required of all employers under ORS 316.202(2). No semiannual returns will be allowed for periods after December 31, 1989. All returns due on, and subsequent to, January 1, 1990, shall be reported on the Oregon Quarterly Combined Tax Report form. For rules governing annual agricultural filing, see OAR 150-316-0361. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.197 History: Renumbered from 150-316.197(1)(a)-(A), REV 63-2016, f. 8-15-16, cert. ef. 9-1-16 RD 4-1991, f. 12-30-91, cert. ef. 12-31-91 RD 10-1983, f. 12-20-83, cert. ef. 12-31-83, Renumbered from 150-316.197(1)-(A) 12-31-82 12-19-75
150-316-0334 Withholding Tax Payment Requirements for Agricultural Employers An employer of agricultural employees is required to pay Oregon taxes withheld at the same time as federal tax is deposited. Federal tax is the sum of withholding, FICA (social security) and Medicare taxes. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.197 History: Renumbered from 150-316.197(1)(b), REV 63-2016, f. 8-15-16, cert. ef. 9-1-16 REV 7-1999, f. 12-1-99, cert. ef. 12-31-99 RD 4-1991, f. 12-30-91, cert. ef. 12-31-91 RD 10-1984, f. 12-5-84, cert. ef. 12-31-84, Renumbered from 316.197(1)-(B)
150-316-0336 Employee’s Rights Recourse against an employer in regard to taxes on wages withheld and reported, but not paid to the Department of Revenue, is exclusively that of the state. An employee’s rights as to any such tax withheld, reported and unpaid are those of a tax credit or refund as provided in ORS 316.187 and OAR 150-316-0295. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.197 History: Renumbered from 150-316.197(2), REV 63-2016, f. 8-15-16, cert. ef. 9-1-16 RD 7-1991, f. 12-30-91, cert. ef. 12-31-91, Renumbered from 150-316.197(3) RD 4-1991, f. 12-30-91, cert. ef. 12-31-91, Renumbered from 150-316.197(3) RD 10-1984, f. 12-5-84, cert. ef. 12-31-84 RD 10-1983, f. 12-20-83, cert. ef. 12-31-83 12-31-75 1-69 as 150-316.197-(B)
150-316-0345 Requirement to use Electronic Funds Transfer (1) An employer required to make payment of Oregon combined payroll taxes and assessments under ORS 316.162 through 316.216 shall do so by electronic funds transfer (EFT) if the employer is required to make federal payroll tax payments electronically. (2) A taxpayer disadvantaged by the requirement to pay by EFT may request an exemption. The request must be in writing and sent to the address for EFT registration. The request must explain why the requirement to pay by EFT is a disadvantage to the taxpayer. An example of circumstances where the requirement is a disadvantage to the taxpayer is when the taxpayer’s bank or the bank of the taxpayer’s payroll service is unable to provide the service. Requests for an exemption will be evaluated on a case by case basis. If granted, the exemption will be for a period of 12 months, during which the taxpayer is expected to make arrangements to comply with the requirement to use EFT. The department will grant only one exemption period to a taxpayer. (3) An exception to paying by electronic funds transfer is explained in OAR 150-316-0315. The exception is available if this payment method will cause an undue burden to the employer. Additionally, an employer with limited activity in Oregon that is required to pay federal payroll taxes by electronic funds transfer need not do so for Oregon tax if the total of the annual payments to Oregon will not exceed $1,000. (4) Employers not meeting the requirement to pay by EFT may voluntarily do so by completing and submitting to the department an application for either ACH Debit or ACH Credit EFT. Applications can be requested from the department. (5) After beginning to make payments electronically, a volunteer may discontinue electronic payments by sending a written request to stop paying by EFT. The request must be sent at least 30 days prior to the date the volunteer wishes to stop paying by EFT. If the volunteer has not reached the then current mandate threshold, the department shall allow the employer to discontinue electronic payments. The volunteer shall continue to make payments by EFT until 30 days after sending the request to the department or the volunteer receives notice from the department agreeing to the discontinuance, whichever occurs earlier. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.198 History: Renumbered from 150-316.198, REV 63-2016, f. 8-15-16, cert. ef. 9-1-16 REV 8-2001, f. & cert. ef. 12-31-01 REV 6-1998, f. 11-13-98 cert. ef. 12-31-98
150-316-0347 Electronic Funds Transfer. Payroll taxes and corporation estimated income and excise taxes not combined in determining mandate. Payments to be included. (1) For the purpose of determining whether payment of combined quarterly payroll taxes and assessments is required to be made by electronic funds transfer (EFT), only the payments for related business activities shall be combined. The employer will not add combined payroll taxes paid with corporate income or excise taxes when making the determination. The employer will include combined payroll tax billing payments and amended payroll payments when making the determination. (2) For the following examples, assume the current mandate threshold above which employers are required to pay by EFT is $1 million of annual payments. Example 1: Business A is an insurance company. The business has registered twice with the department to pay by EFT, once for their employees’ payroll tax payments and once for their withholdings on insurance payments to claimants. Each registration is under its own department Business Identification Number. Business A has annual deposits of combined quarterly payroll taxes and assessments under ORS 316.197 totaling $900,000 based on their status as an employer. Business A also pays withholding totaling $150,000 annually based on payments to their insurance claimants. Business A would not be mandated to pay by EFT. Example 2: Business B is a retail chain. Business B has registered with the department three times. Each registration is under its own department Business Identification Number. Business B has registered once for their auto parts stores, once for their apparel stores and once for their restaurants. Payments of combined taxes and assessments are $280,000, $450,000 and $600,000 respectively. Business B would be mandated to pay by EFT because the payments made separately for each of their registrations are for payment of taxes and assessments based on their employee payroll. Example 3: Business C is an incorporated grocery retailer. Annually, the business pays combined payroll taxes and assessments based on wages of its employees totaling $900,000 Additionally, Business C annually pays $400,000 in corporate excise taxes. Business C is not mandated to pay by EFT because payment of corporate excise taxes and payment of combined employer payroll taxes are unrelated, even though the taxes are paid under the same business identification number. [ED. NOTE: Formulas referenced are available from the agency.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.198 History: Renumbered from 150-316.198-(A), REV 63-2016, f. 8-15-16, cert. ef. 9-1-16 REV 6-1998, f. 11-13-98 cert. ef. 12-31-98
150-316-0355 Withholding: Payment and Reports It is the responsibility of a new employer to register with the department. A registration number must be assigned by the department for use in its administration of the income tax withholding, transit payroll, and statewide transit tax laws. Employers must use the registration number on all reports and payments filed with the department which are for tax programs on the Oregon Quarterly Combined Tax Report and the Statewide Transit Tax Report. A registered employer must submit a report for each reporting period, even though the employer may not have had any payroll during that period. Failure by an employer to obtain remittance forms will not constitute an excuse for failure to report total compensation paid and to remit the tax withheld within the time required by law. This responsibility ceases only after the employer notifies the department that the employer no longer has employees subject to income tax withholding, transit payroll, or statewide transit taxes. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.202 History: REV 78-2017, amend filed 12/28/2017, effective 01/01/2018 Renumbered from 150-316.202(1), REV 63-2016, f. 8-15-16, cert. ef. 9-1-16 RD 4-1991, f. 12-30-91, cert. ef. 12-31-91 RD 10-1983, f. 12-20-83, cert. ef. 12-31-83, Renumbered from 150-316.202(1)-(A) 12-19-75 1-69
150-316-0357 Waiver of Termination Reports For the purposes of waiver of termination reports, the Department of Revenue adopts the successor-in-interest definition as found in Employment Division OAR 471-031-0140, Filed 12-23-77 and Effective 1-1-78. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.202 History: Renumbered from 150-316.202(2), REV 63-2016, f. 8-15-16, cert. ef. 9-1-16 RD 4-1991, f. 12-30-91, cert. ef. 12-31-91 RD 10-1983, f. 12-20-83, cert. ef. 12-31-83, Renumbered from 150-316.202(2)-(A) 12-19-75 1-69 as 150-316.202(1)-(B)
150-316-0361 Combined Reports and Statewide Transit Tax Reports: Agricultural Employers (1) If an agricultural employer is subject to a tax program (in addition to withholding tax) for example, Tri-Met or Lane Transit tax, the employer is required to file the Oregon Combined Payroll Tax Report quarterly. The withholding portions of the Oregon Combined Payroll Tax Report may still be filed annually on Form WA. The annual agricultural return is due by January 31 of the following year. (2) An agricultural employer subject to the statewide transit tax must file the Statewide Transit Tax Report annually regardless of subjectivity to any other tax program. [Publications: Contact the Oregon Department of Revenue for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and ORS 183.355(1)(b).] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.202 History: REV 78-2017, amend filed 12/28/2017, effective 01/01/2018 Renumbered from 150-316.202(4), REV 63-2016, f. 8-15-16, cert. ef. 9-1-16 RD 4-1991, f. 12-30-91, cert. ef. 12-31-91
150-316-0370 Liability for Unpaid Withholdings (1) It is the employer’s duty to hold in trust any amount of income tax withholding and statewide transit tax withheld from employee wages and to assume custodial liability for amounts to be paid to the department. Any employer who fails to pay the tax when due is subject to penalties as provided in ORS Chapter 314, the same as any other taxpayer who fails to file a return or pay a tax when due. (2) If a corporation or partnership is absorbed by another corporation or partnership in a statutory merger or consolidation, the resulting entity is regarded as the same employer as the absorbed entity. The new entity is liable for payment of income tax and statewide transit taxes withheld. (3) If a corporation or partnership fails to file returns, or to pay the tax withheld when due, any or all officers, members, and employees who are responsible for exercising the duties of an employer may be held personally responsible for the returns and payments together with any interest and penalties due. Whether the person has actually exercised the duties or not is immaterial. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.207 History: REV 10-2022, minor correction filed 06/06/2022, effective 06/06/2022 REV 5-2022, amend filed 06/03/2022, effective 06/03/2022 REV 78-2017, amend filed 12/28/2017, effective 01/01/2018 Renumbered from 150-316.207, REV 63-2016, f. 8-15-16, cert. ef. 9-1-16 REV 1-2005, f. 6-27-05, cert. ef. 6-30-05 RD 4-1991, f. 12-30-91, cert. ef. 12-31-91 12-19-75 11-71
150-316-0372 Officer Liability: Joint Determination of Liability Conference (1) If one or more of the persons who may be held liable under ORS 316.162 to 316.212 or ORS 320.550 appeals an assessment of unpaid income tax withholding or statewide transit tax, a joint conference may be required by the department. It is the department’s policy to notify all persons against whom liability may be asserted to attend the joint conference. (2) If any of the persons notified fail to appear at the conference, the department may proceed with the conference. (3) Notification of the conference may be mailed to each person against whom the department may assert liability. Mailing may be made by regular mail unless the person notified has requested that mail be sent certified. (4) A finding at the conference that a person or persons are liable does not preclude a later finding that other persons are also liable. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.207 History: REV 78-2017, amend filed 12/28/2017, effective 01/01/2018 Renumbered from 150-316.207(3)(a), REV 63-2016, f. 8-15-16, cert. ef. 9-1-16 REV 2-2003, f. & cert. ef. 7-31-03 RD 5-1997, f. 12-12-97, cert. ef. 12-31-97 RD 1-1997(Temp), f. 6-13-97, cert. ef. 7-4-97 thru 12-31-97 RD 11-1985, f. 12-26-85, cert. ef. 12-31-85
150-316-0380 Withholding Penalties See ORS 305.228, 305.990, 305.992, 314.400, 314.410, 314.440, 314.991, 316.992 and the corresponding rules for provisions regarding penalties, misdemeanors, and jeopardy assessments applicable to income tax withholding, statewide transit tax and associated reports. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 316.212 History: REV 78-2017, amend filed 12/28/2017, effective 01/01/2018 Renumbered from 150-316.212, REV 63-2016, f. 8-15-16, cert. ef. 9-1-16 REV 11-2006, f. 12-27-06, cert. ef. 1-1-07 RD 7-1992, f. & cert. ef. 12-29-92 1-69