Oregon Combined 2006
Payroll Tax Report
Oregon Department of Revenue
Oregon Employment Department
Oregon Department of Consumer & Business Services
How to ensure
Forms and Instructions that your report is
For Oregon Employers processed timely
¸ Do you use a tax preparer?
— FORMS ORDER REQUEST If so, the preparer may
— FORM 013 need this booklet to ﬁle
CHANGE IN STATUS REPORT your reports.
¸ Double-check your math.
— FORM WR
OREGON ANNUAL WITHHOLDING ¸ When sending a payment,
TAX RECONCILIATION REPORT you must include an OTC
with your Form OQ.
¸ If you are subject to a
program and you have no
payroll or subject hours
2006 Oregon Combined Tax Payment Coupons worked, enter a -0- for
(Form OTC) are not in this booklet. They are that program.
sent separately to employers. ¸ File electronically. See
page 6 for details.
Oregon Department of Revenue
955 Center Street NE
Salem OR 97301-2555
150-211-155-2 (Rev. 12-05)
TABLE OF CONTENTS
Filing Due Dates for Quarterly Reports, Where to File and Pay ............................................ 3
New Information................................................................................................................... 4
Legislative Update .................................................................................................................. 5
Important Information .......................................................................................................... 6
Required Forms..................................................................................................................... 8
Filing the Combined Quarterly Tax Report ........................................................................... 9
Payment Instructions........................................................................................................... 10
Guidelines for Oregon Withholding Payment Due Dates..................................................... 11
Penalties and Interest ............................................................................................................ 12
Quarterly Tax Report (Form OQ) Instructions ..................................................................... 13
Employee Detail Report (Form 132) Instructions ................................................................ 16
Schedule B Instructions ........................................................................................................ 16
Unemployment Insurance (UI) Tax Information .................................................................. 17
Withholding Tax Information ............................................................................................... 19
Transit District Excise Tax Information ............................................................................... 21
Workers’ Beneﬁt Fund Assessment Information .................................................................. 23
Use the numbers below if you need help or more information.
State withholding, TriMet, LTD taxes State unemployment insurance tax
OREGON DEPARTMENT OF REVENUE OREGON EMPLOYMENT DEPARTMENT
Salem: 503-945-8091 or 800-356-4222
TTY users: 503-945-8617 Salem: 503-947-1488
Internet: www.oregon.gov/DOR TTY users: 711
e-mail: firstname.lastname@example.org Internet: www.oregon.gov/EMPLOY/TAX
Reporting forms: e-mail: email@example.com
Oregon Quarterly Tax Report–Form OQ Reporting forms:
Oregon Schedule B Oregon Quarterly Tax Report–Form OQ
Oregon Annual Withholding Tax Reconciliation Employee Detail Report–Form 132
Change in Status Report–Form 013 Change in Status Report–Form 013
Order Request form
Workers’ Beneﬁt Fund assessment
OREGON DEPARTMENT OF CONSUMER Payments for all tax programs
& BUSINESS SERVICES (DCBS) Payment coupons (Form OTC) are mailed sepa-
Assessment questions: rately to employers. You must include one with each
Salem: 503-378-2372 payment.
TTY users: 503-378-2372
Internet: www.oregon.gov/DCBS/FABS/ To order OTCs call:
wbf.shtml Salem: 503-945-8091 or 503-378-4988
Subjectivity questions: Other Internet addresses
Internet: www.oregon.gov/DCBS/FABS/ Oregon Business Guide is available at:
Reporting form: Federal payroll tax and FUTA forms are available
Oregon Quarterly Tax Report–Form OQ at: www.irs.gov
FILING DUE DATES FOR QUARTERLY REPORTS
Quarter Quarter Ending Date Report Due Date
1st — Jan–Feb–Mar March 31, 2006 April 30, 2006
2nd — Apr–May–Jun June 30, 2006 July 31, 2006
3rd — Jul–Aug–Sep September 30, 2006 October 31, 2006
4th — Oct–Nov–Dec December 31, 2006 January 31, 2007
If the due date is on a weekend or holiday, the report is due the next working day.
WHERE TO FILE AND PAY
All reports in Mail to:
Paper form Oregon Department of Revenue
PO Box 14800
Salem OR 97309-0920
(see page 8)
All reports on Mail to:
Magnetic Media Tax Section, Room 107
(cartridge or diskette Employment Department
in federal format) 875 Union St NE
Salem OR 97311-0030
All reports using
Employment Dept. Send electronically
(see page 6)
Form WR Mail to:
Annual Withholding Tax Oregon Department of Revenue
Reconciliation Report PO Box 14260
Salem OR 97309-5060
In compliance with the Americans with Disabilities Act (ADA), this information is available
in alternative formats by calling the Oregon Department of Revenue at 503-378-4988, or
1-800-456-4222 (within Oregon) or the Oregon Employment Department at 503-947-1488.
Tax rates Single or married ﬁling separately.......$1,770
• The Workers’ Beneﬁt Fund (WBF) assessment Head of household ...............................$2,885
rate is reduced to .030. Married ﬁling jointly............................$3,545
• The taxable wage base for unemployment in- Qualifying widow(er)...........................$3,545
surance is $28,000.
• Tri-County Metropolitan Transportation District Nonresident employees with wages greater than
(TriMet) tax rate is .006418. their standard deduction amount are required to
• Lane Transit District (LTD) tax rate remains at .006. ﬁle an Oregon nonresident income tax return. Non-
resident employees with Oregon wages less than
Oregon withholding tax tables their standard deduction still may request that you
Oregon withholding tax tables will remain the same withhold tax; usually they have additional Oregon
for 2006. Continue using your Oregon Withholding income from other sources.
Tax Tables booklet (150-206-430) dated March
2003. To request a copy, please call 503-945-8091. Adjustments to WBF assessment reports
The tables also are available on the Internet at: New! As a result of changes to administrative
www. oregon.gov/DOR. rules (OAR 436-070-0020) adopted April 1, 2005,
Employers of Oregon nonresidents DCBS can no longer initiate or accept adjustments
to resolve errors, omissions, or discrepancies in
You must withhold Oregon income tax from all WBF assessment reports or payments for quarters
wages earned by nonresident employees for ser- that pre-date the current calendar year and three
vices performed in Oregon, unless their Oregon previous years. The current plus three-year period
earnings for the year will be less than the standard allowed for adjustments coincides with the period of
deduction amount for their ﬁling status. The Ore- time for which employers are required to maintain
gon standard deduction amounts for tax year 2005 WBF assessment-related payroll records.
are as follows:
Changes in unemployment Dependent care assistance
insurance (UI) tax for 2006
House Bill 2950 amended the exclusion of certain
Most of these changes will go into effect as of fringe beneﬁts. “Wages” does not include any pay-
January 1, 2006. If you have any questions or need ment made to, or on behalf of, an individual or any
further information please contact the Employment of the individual’s dependents on account of depen-
Department Tax Section. dent care assistance furnished pursuant to a program
SALEM: 503-947-1488 that meets the requirements of section 129(d) of the
TTY users: 711 Internal Revenue Code, to the extent the assistance
Internet: www.oregon.gov/EMPLOY/TAX does not exceed the earned income limitation in sec-
E-mail: firstname.lastname@example.org tion 129(b) of the Internal Revenue Code.
Or you may contact the local Employment Depart- Oregon stabilization
ment Tax Ofﬁce in your area.
During 2005, Governor Ted Kulongoski introduced,
Independent contractor deﬁnition changed and the legislature passed, House Bill 2127. This
Senate Bill 323 amended the deﬁnition of indepen- bill reduces unemployment insurance taxes by an
dent contractor for the Department of Revenue and average of 12 percent, serves as a tool to retain and
the Employment Department. More details regard- recruit new business to Oregon, and helps stabilize
ing the standards that must be met for a person who funding for assistance services for both businesses
provides services for remuneration to be considered and job seekers provided by the Employment De-
an independent contractor are available on the In- partment. Because employer tax rates are based on
ternet at: www.oregon.gov/EMPLOY/TAX. Or each employer’s own experience with the Unem-
visit the new independent contractor Web site at: ployment Insurance system, not every employer
www.OregonIndependentContractors.org. will see a decrease in their tax rate, but most will.
The reductions contained in House Bill 2127 will be
Penalties for illegal tax rate manipulation effective for taxes paid starting in 2007.
Under House Bill 2124, a person (employer) may
not engage in or advise another person (employer) Other new unemployment insurance tax
to engage in activity to transfer or acquire, or at- information
tempt to transfer or acquire, a trade or business or • If non-cash remuneration is not carried on the
any portion of a trade or business solely or primar- employer s payroll, “board” furnished by an
ily for the purpose of obtaining a lower unemploy- employer as remuneration for services shall have
ment insurance (UI) tax rate. If a person (employer) a minimum value of 30 percent of the standard
knowingly engages in such activity, the highest UI CONUS meal rate per day (standard per diem rate
tax rate (currently 5.4 percent) will be assigned to for the continental United States). The rate per day
that trade or business for the tax year in which the will be rounded to the nearest dollar. The rate per
activity occurred and for the next three years. How- month will be thirty times the rounded daily rate. If
ever, if the person (employer) is already subject to room is furnished in addition to board, no additional
the highest tax rate for the year or if the amount of value will ordinarily be placed upon the room. If
increase in the tax rate is less than 2 percent, an ad- room and board are furnished at hotels, resorts, or
ditional penalty tax rate of 2 percent will be added lodges, or if a room only, an apartment, a house, or
to the calculated tax rate. In addition, if a person any other consideration is provided, the value for
(employer) advises another person (employer) to tax purposes will be the fair market value thereof.
engage in this activity, they may be assessed a civil • There is no longer a speciﬁc equipment rental de-
penalty not to exceed $10,000. Criminal penalties duction to individuals who furnish tools or tools
for engaging in tax avoidance schemes may also and equipment in addition to labor. Instead, the IRS
be imposed. “accountable plan rule” for determining reimbursed
Further information is available on the Internet at: expenses will apply in determining whether those
www.oregon.gov/EMPLOY/TAX. types of expenses are considered wages or not.
Oregon Department of Revenue, Employment Capitalize your report!
Department, and Department of Consumer and
Business Services rules differ. Please read all in- Extensive testing of our electronic processing
structions carefully. If you have questions, please equipment has shown that your wage reports are
contact the appropriate agency (see page 2). read much more accurately if you prepare them
using capital letters rather than changing cases or
What is considered a ﬁled return using lower case. Please help us avoid processing
errors and unnecessary notices to you by preparing
While there are multiple tax and assessment pro- your report using CAPITAL LETTERS ONLY!
grams represented on the Oregon Quarterly Tax
report, it is important to note the following ﬁling Tax tables
requirements for state withholding, Tri-County Met-
ropolitan Transportation District (TriMet), and Lane Oregon withholding tax tables will remain the same
Transit District (LTD) tax programs that are admin- for 2006. Continue using your Oregon Withholding
istered by the Oregon Department of Revenue. Tax Tables booklet (150-206-430) dated March
2003. To request a copy, please call 503-945-8091.
• Only columns ﬁlled in with numerical information The tables also are available on the Internet at:
will be considered a ﬁled return for that program. www. oregon.gov/DOR.
• If you are subject to a speciﬁc tax, but have no tax
to pay for that period, you should enter “0” in the Reporting hours may differ
appropriate column. The number of hours reported for UI tax on the
• If you enter something other than a number in a Wage Detail Report (Form 132) will not necessarily
speciﬁc tax column or leave a speciﬁc tax column equal the number of hours reported for the WBF
blank, we will conclude you are communicating to assessment in box 9 on Form OQ (see pages 13–15
us that you are not subject to that tax and that you for more information).
are not ﬁling a return for purposes of that tax.
Reporting subject wages
Withholding on distribution Total wages reported for UI and withholding could
of pensions or annuities be different depending on the subjectivity require-
State withholding on distribution of pensions or an- ments for each program (see pages 17–20 for more
nuities shall be made with respect to any distribution information).
for which federal income taxes are to be withheld or
are required to be withheld under Section 3405 of Easy, free electronic ﬁling
the Internal Revenue Code. You can file your quarterly Oregon payroll tax
report electronically by e-mail, the Internet, or on
Employer new hire reporting program diskette. Or, if you have no payroll or subject hours
All Oregon employers are required to report new to report, you can ﬁle by telephone (see page 9).
and rehired employees to the Division of Child
Support within 20 days of date of hire. For infor- Filing for bankruptcy
mation on the law and the procedures for reporting, If you file for bankruptcy, you need to notify
contact: Department of Justice separately each state agency that administers the
Employer New Hire Reporting Program payroll taxes and/or assessments to which you are
1495 Edgewater St NW subject. Despite combined reporting, each agency
Salem OR 97304 manages its own tax program.
Fax: 503-378-2863 or 877-877-7415 Common pay agent
E-mail: email@example.com Oregon doesn’t recognize common pay agent
Web site: www.oregon.gov/DOJ reporting.
Oregon identiﬁcation numbers that you ﬁle with the Department of Revenue,
the Employment Department, and the Depart-
Your Oregon business identiﬁcation number (BIN)
ment of Consumer and Business Services.
is not the same as your registry number issued by
the Oregon Secretary of State’s Corporation Di- Keep your records
vision. If you do not know your BIN, contact us
WBF assessment-related payroll records must be
kept for the current and three previous years. All
It is important that you include your BIN on the other payroll records must be kept at least ﬁve
top of all correspondence, returns, and payments years after ﬁling the required reports.
If you file using paper, using the forms in this • Form OTC–Oregon Combined Tax Payment
booklet ensures faster and more accurate process- Coupon. Form OTCs are mailed separately, by
ing. Failure to use the correct forms or format may December 31 of each year, to every employer that
result in a penalty (see page 12 for more information does not pay using electronic funds transfer (EFT).
on penalties). If you need to order additional coupons, write the
Oregon Department of Revenue, PO Box 14800,
If you use a tax preparer, please check to see if
Salem OR 97309-0920, or call 503-945-8091 or
the preparer needs this booklet to ﬁle your reports.
503-378-4988. When ordering, tell us how many
Your forms can be sent directly to your tax preparer.
coupons you need for the remainder of the year.
Fill out the “Change in Status Report” to change
your forms’ mailing address to your tax preparer’s • Please use blue or black ink. Our equipment can
address for future mailings. read only these colors.
Use the Order Request at the back of this booklet • Please do not use colored paper other than the
to order additional reporting forms or reporting soft- forms supplied by the agency.
ware. Or you may order forms or software on the
Internet at: www.oregon.gov/EMPLOY/TAX
under “Reporting Options for Oregon Quarterly NOTE:
Employer Taxes.” Form OQ, Oregon Schedule B, and Form 132
• Do not send photocopies of reports. are processed by the Employment Department
using automated equipment. Separately, Form
• Do not fax your reports.
OTC and payments are pro cessed by the
These are considered out of format and may result Department of Revenue. To correctly apply
in penalties. payments, we must receive a Form OTC with
every payment, including payments made with
Forms needed for reporting your Form OQ. Form OTC is not required for
• Form OQ–Oregon Quarterly Tax Report. Use payments made by EFT.
this form to report state UI tax, state withholding
tax, WBF assessment, TriMet, and LTD taxes.
• Oregon Schedule B–State Withholding Tax.
Use this form only if state income tax withholding • Form 013–Change in Status Report. Use this
deposits are required semi-weekly or on a one- form to report changes in your business. Do not
banking day basis. File Oregon Schedule B with use Form OTC or Form OQ to make changes. See
Form OQ. the “Change in Status Report” at the back of this
booklet for detailed instructions. The “Change in
• Form 132–Employee Detail Report. If your busi-
Status Report” is also available on the Internet at:
ness is subject to Oregon UI tax, use this form to
report employee detail. File this form with Form
OQ. If you have more than 20 employees, order • Form WR–Oregon Annual Withholding Tax
additional Form 132s using the Order Request Reconciliation Report. Use this form to reconcile
at the back of this booklet. Forms that are incor- your state withholding account. Form WR is due
rectly formatted or photocopied may be returned, February 28 of each year. Form WR is available
and a penalty may be assessed. on the Internet at: www.oregon.gov/DOR.
FILING THE COMBINED QUARTERLY TAX REPORT
Who must ﬁle any employer to report over the Internet. Because
You must ﬁle a Form OQ each quarter: it’s Web-based, any employer can report electroni-
cally regardless of computer type. SETRON is
• As long as you are registered as an active em- on the Employment Department’s Web site at:
ployer with Oregon Department of Revenue or www.oregon.gov/EMPLOY/TAX. Remember
Oregon Employment Department, even if you had to print a paper copy of your report to keep for
no payroll during the quarter. Reimbursing em- your records.
ployers and Local Government Employers Beneﬁt
Trust Fund employers also must ﬁle Form OQ. • Telephone (IVR). If you are an employer who has
no payroll or subject hours to report for all pro-
• If you have paid individuals (workers, owners,
grams or for a particular quarter, you can ﬁle a “no
ofﬁcers) who are subject to Oregon’s workers’
payroll/no hours worked” report by telephone, 24
compensation law or who are covered by workers’
hours a day, 7 days a week. The telephone number
compensation insurance through personal election,
is 503-378-3981. Conﬁrmation numbers are not
even if you have no payroll during the quarter.
issued. Your report is accepted only at the end
• If you withhold on a distribution of pensions or of the call.
You must ﬁle Form 132: Option speciﬁcations
• If you are an employer subject to UI law. Reim- For reporting-option speciﬁcations, call the Em-
bursing employers and Local Government Em- ploy ment De part ment at 503-947-1488 (op tion
ployers Beneﬁt Trust Fund employers also must 3). Options also are available on the Internet at:
ﬁle Form 132. www.oregon.gov/EMPLOY/TAX under: “Report-
ing Options for Oregon Quarterly Employer Taxes.”
You must ﬁle Oregon Schedule B: You also may use the order form at the back of this
• If you are required to deposit withholding taxes booklet.
on a semi-weekly or a one-banking day basis.
When to ﬁle
• If you ﬁle federal Form 943, you may ﬁle your
See page 3 for the report due dates. Oregon withholding reports once a year using
Form WA. Agricultural employers subject to
Filing options unemployment tax, WBF assessment, or transit
Electronic ﬁling is far more efﬁcient, accurate, tax must ﬁle Form OQ in addition to Form WA.
and less time consuming than paper filing. You Call the Oregon Department of Revenue at 503-
can ﬁle electronically by e-mail, the Internet, or by 945-8091 for more information.
telephone. • Employers with exclusively domestic (in-home
• OTTER. You can ﬁle by e-mail or diskette using services) employment may ﬁle the Combined
the computer-based “OTTER” (Oregon Tax Em- Payroll Tax Reports annually. The annual forms
ployer Reporting) software program. The software are sent out by November of each year. Call the
is free, user friendly, and popular with both large Oregon Employment Department at 503-947-1488
and small employers. Your data can be imported for more information.
from separate payroll programs directly into the
Amended reports or adjustments
electronic reporting format or copied from one
quarter to the next. To amend data on Form OQ, Schedule B, or
Form 132. Copy the original report, make the nec-
You may order OTTER by calling 503-947-1488, by
essary changes on the copy, clearly write “Amend-
using the order form in this book, or by downloading
ed” at the top of the form, write a brief explanation
the program from www.oregon.gov/EMPLOY/TAX.
of why you are amending your report, and mail to:
• SETRON. Web-based SETRON (Secure Em- Oregon Department of Revenue, PO Box 14800,
ployer Tax Reporting On-line) reporting allows Salem OR 97309-0920. Do not use red ink.
To amend a report you ﬁled using OTTER. Make The time period allowable for adjustments to
the necessary corrections to your original report us- WBF assessment reports has changed (see page 4
ing the appropriate program. Print a paper copy for details).
of the corrected report, write “Amended” in large
letters at the top of the corrected report, and write Failure to ﬁle
a brief explanation of why you are amending your
report. Mail the paper copy of your corrected report If you don’t ﬁle a correct and complete quarterly
to: Oregon Department of Revenue, PO Box 14800, report, you may receive an assessment(s) based on
Salem OR 97309-0920. Do not send your cor- available information. Penalty and interest will be
rected report electronically. Do not use red ink. charged on the amount assessed (see page 12).
Oregon combined payments Send payments with Form OTC coupons to:
Use current year OTC coupons. Oregon with- Oregon Department of Revenue
holding tax due dates are the same as the dates for PO Box 14800
depositing federal tax liability (see page 11 for Salem OR 97309-0920
guidelines for due dates). Unemployment insurance Do not staple or tape your payment to Form OTC.
(UI) tax, Workers’ Beneﬁt Fund (WBF) assessment,
and transit tax payments are due quarterly. Payment record
• Please use blue or black ink. Our equipment can Retain records of payments made to all programs
read only these colors. for each quarter for use when you ﬁle Form OQ.
• Make your check payable to “Oregon Depart-
ment of Revenue.” Electronic funds transfer (EFT)
You can make payments for combined payroll taxes
Making your Oregon combined payments
using the Oregon Department of Revenue’s elec-
To make sure your payments are correctly applied: tronic funds transfer (EFT) program. This program
• Complete and send in a Form OTC with every allows you to make payments using a touch-tone
payment, when due, including payments made telephone, a secure Internet site, or through your
with your OQ. ﬁnancial institution.
• Indicate the amount paid to each tax program in You must pay your Oregon combined payroll taxes
the appropriate box. Do not include credits. electronically if you are mandated to pay your fed-
• Enter the quarter in the box to indicate when the eral tax liability electronically.
payroll was paid to employees. If you do not meet the federal requirements for
• When making a payment for more than one quar- mandatory participation in the EFT program, you
ter, submit a separate coupon for each quarter. may participate on a voluntary basis.
State Unemployment FORM OREGON COMBINED PAYROLL TAX Date Received
. OTC Payment Coupon 150-211-053 (Rev. 10-02)
State Withholding YEAR BUSINESS ID NO.
Enter quarter payroll was paid
. to employees: (1, 2, 3 or 4)
Make check payable to:
TriMet District Excise TOTAL PAYMENT (add all the boxes at left)
Oregon Department of Revenue
. . PO Box 14800
Salem OR 97309-0920
Lane Transit District Excise
Workers’ Benefit Fund Assessment
A business is required to have an authorization Your written request must contain the following
agreement ﬁled with the Department of Revenue information:
before initiating EFT payments. Information and au-
thorization agreements are available on the Internet • The business name of the employer.
at: www.oregon.gov/DOR or by calling the EFT • The Oregon business identiﬁcation number.
help line at 503-947-2017.
• The nature of the burden.
Alternate payment method
Multi-state employers who believe that federal with- • The remedy requested.
holding methods create an undue burden for them • And a proposed effective date of the modiﬁed
that is not shared by most other similar employers withholding method.
may request a different method of withholding tax
payments. You must submit a written request to: You cannot use an alternative withholding method
Withholding Manager before the Oregon Department of Revenue has
Oregon Department of Revenue approved your request in writing and has desig-
955 Center Street NE nated the effective date of the change. (Refer to
Salem OR 97301-2555 ORS 316.191)
GUIDELINES FOR OREGON WITHHOLDING PAYMENT DUE DATES
If your total federal Oregon withholding Payrolls
tax liability is: tax payments are due: paid in:
• Less than $2,500
for the quarter ➛ by the quarterly report due date
• $50,000 or less in Jan–Feb–Mar
the lookback period* ➛ by the 15th of the month following payroll
• More than $50,000 in
the lookback period* ➛ Semi-weekly Deposit Schedule Quarter 2
If the day falls on a: Then pay taxes by:
Wednesday, Thursday, Quarter 3
the following Wednesday
or Friday Jul–Aug–Sep
Saturday, Sunday, the following Friday
Monday, or Tuesday
• $100,000 in a
single pay period ➛ within one banking day
* The lookback period is the twelve-month period that ended the preceding
June 30. The lookback period for agricultural employers is the calendar year
prior to the calendar year just ended.
Unemployment insurance tax —Form 132–Employee Detail Report,
A late ﬁling penalty may be assessed if Form OQ
or the Employee Detail Report (Form 132) is ﬁled • Pay all unemployment insurance taxes due.
more than 10 calendar days after the due date, and The penalty is 1 percent of the employer’s previous
you have received a previous warning. This is in year’s taxable payroll.
addition to interest due. The late ﬁling penalty is
$6 for each employee reported, with $70 minimum State withholding and transit taxes
and $1,400 maximum penalty amounts. Incomplete • You will be charged a 5 percent late payment
reports also may be assessed a similar penalty. If no penalty on any unpaid tax after the due date of
subject wages are reportable but the report is ﬁled the payment.
late, a $6 late ﬁling penalty may be assessed. • You will be charged an additional 20 percent pen-
In addition, if Form OQ or Form 132 are not alty on any tax due as of the due date if Form OQ
correctly formatted or are incomplete, they may is ﬁled more than three months late.
be re turned. If the out-of-format report is not • You will be charged a 100 percent penalty on any
resubmitted before the tenth day following the due tax due if Form OQs are not ﬁled for three years
date, a penalty may be assessed. To prevent this, in a row.
send the reports electronically using the OTTER
software the Employment Department provides Workers’ Beneﬁt Fund assessment
(see page 9). You are subject to a late ﬁling penalty if Form OQ
An additional penalty may be charged to employers is ﬁled or payment is received more than 10 cal-
who have failed as of September 1 to: endar days after the due date. A civil penalty of up
to $2,000 may be assessed for each violation if the
• File all unemployment insurance tax reports: payment or Form OQ is not ﬁled timely. Penalties
—Form OQ–Oregon Quarterly Tax Report, will be assessed at 10 percent of the outstanding bal-
or ance, with a minimum of $50 for each violation.
Unemployment insurance tax State withholding and transit taxes
Interest is assessed on unpaid or late paid You will be charged interest on any remaining tax
un em ploy ment insurance tax. The rate is 1.5 left unpaid after the due date. Employers should
percent per month or fraction of a month after the not calculate interest due. You will be billed for
payment is due. Payments are due the last day of interest due on unpaid balances.
the month following the quarter. Interest is assessed
Workers’ Beneﬁt Fund assessment
if the payment is one day late. Use only unpaid tax
when calculating interest. Do not calculate interest Interest is assessed on unpaid or late paid Workers’
on previously assessed interest or penalties. Beneﬁt Fund assessments. The rate of 9 percent
per year may be charged on all overdue balances.
Use this same calculation for Local Gov ern - If your account is assigned for collection, you will
ment Employers Beneﬁt Trust Fund participants. be responsible for the collection agency’s fee. This
Re im burs ing employers should not cal cu late additional collection fee may amount to as much as
interest. Interest due on unpaid balances is billed. 28 percent of the total dollars collected.
QUARTERLY TAX REPORT (Form OQ)
Before you complete Form OQ, review the busi- OQ columns
ness name, mailing address, Oregon business In each column, enter the total subject wages paid
identiﬁcation number (BIN), and federal employer for each tax program this quarter. If you have ques-
identiﬁcation number (FEIN) to be sure they are all tions, refer to the speciﬁc program information in
correct. Make corrections on the “Change in Status this booklet.
Report” included at the end of this booklet.
In each column, enter the total tax owed to each
The North American Industry Classiﬁcation Sys- state program. If any of the amounts are less than
tem (NAICS) code is assigned by the Employment zero, enter -0-. Do not enter any credit items. Any
De part ment. Cod ing de ter mi na tion is based on credit in one tax program may only be used in
information you supplied and reﬂects the primary that same program. A credit may be used in a
activity for your company in Oregon. If you have future quarter or refunded by request.
questions regarding these codes, call 1-800-262-
3912, ext. 7-1248 (toll-free within Oregon) or 503- Column A. Unemployment Insurance (UI)
947-1248. Box 1. Subject wages. This amount must be the
same as line 1 (total subject wages) on Form 132.
Line-by-line instructions Include wages exceeding the taxable wage base for
Number of covered workers for state unem- UI reporting purposes.
ployment insurance. Complete this section if you Box 2. Excess wages. Excess wages are wages
are subject to unemployment insurance (UI). If you above the tax able wage base for the year per
have questions on how to count workers, call 1-800- person. The taxable wage base for 2006 is $28,000
262-3912, ext. 7-1248 (toll-free within Oregon) or per employee per year. Reimbursing employers and
503-947-1248. Local Government Employers Beneﬁt Trust Fund
The “monthly number of covered workers” you participants leave this box blank.
report on Form OQ should include all full-time Box 3. Taxable wages. Enter box 1A minus box 2A.
and part-time workers who worked or received pay Reimbursing employers leave this box blank.
subject to unemployment insurance law during the
payroll period which includes the 12th of the month. Box 4. Tax rate. Use your current year’s UI tax
Some examples include: rate. If you are subject to UI tax and no rate is
printed, call the Employment Department at 503-
• Daily pay period. Enter the number of workers on 947-1488. Reimbursing employers leave this box
the daily payroll for the workday nearest the 12th blank.
of the month.
Box 5. Total tax. Multiply box 3A by box 4A.
• Weekly, bi-weekly, or semi-monthly pay period. Round off to the nearest cent and enter the tax
Enter the number of workers on the payroll for the amount. Enter -0- if you had no UI tax this quarter.
period that includes the 12th of the month.
Box 6. Tax prepaid this quarter. Enter the amount
• Monthly pay period. Enter the number of workers of UI tax prepaid or credits used this quarter. Include
on your monthly payroll. any credit amount that may have been overpaid in
• If there were no covered workers during any pay previous quarters where no refund was requested
period, enter zero in the appropriate boxes. Do not or issued.
leave these boxes blank. UI tax payments are due once per quarter on the
Add the numbers for the three months and place the same day as the tax reports.
sum in the Total (M1 + M2 + M3) box. This total Box 7. UI penalty and interest owed. Enter the
is used to verify that the automated equipment has amount of penalty and interest owed if the report
correctly read the monthly entries. is late. Figure the penalty amount by multiplying
the number of employees by $6. The minimum Box 6. Tax prepaid this quarter. Enter the amount
penalty is $70. The maximum penalty is $1,400. of withholding tax prepaid this quarter. Include any
If there were no employees, the penalty is $5. Late withholding credits used.
reports are those submitted more than 10 days after Box 8. Total due. Enter box 5B minus box 6B. If
the due date. the amount is less than zero, enter -0-.
To calculate interest owed, multiply the unpaid tax
owed by .015 for each month or fraction of a month Column C. Tri-County Metropolitan
after the date the payment is due. Interest is assessed Transportation District (TriMet)
even if the payment is one day late. Box 1. Subject wages. Enter wages paid for work
done in the TriMet district. Enter -0- if there was no
When calculating interest, use only the amount of
subject payroll in the district this quarter.
unpaid tax. Do not calculate interest on previously
assessed interest or penalties. Box 4. Tax rate. The 2006 TriMet tax rate is
Box 8. Total due. Enter box 5A minus box 6A plus
box 7A. If the amount is less than zero, enter -0-. Box 5. Total tax. Multiply box 1C by box 4C.
Round off to the nearest cent and enter the tax
Column B. State withholding amount. If you are subject to TriMet but had no tax
this quarter, enter -0-. Only numerical information
Box 1. Subject wages. Enter total wages subject to
entered in the TriMet Transit District tax column
income tax (salaries, commissions, and bonuses),
will be considered a ﬁled return for that program.
paid to Oregon employees this quarter.
If you enter something other than a number in the
• If you are reporting withholding on pension or TriMet Transit District tax column or leave that
annuity distributions, enter the amount of distri- column blank, we will conclude you are commu-
butions with Oregon withholding. nicating to us you are not subject to TriMet Transit
• This amount need not match box 1A. District tax and you are not ﬁling a return for pur-
poses of TriMet Transit District tax.
• Enter -0- if you had no subject pay roll this
quarter. Box 6. Tax prepaid this quarter. Enter the amount
of TriMet tax prepaid this quarter. Include any
Box 5. Total tax. Enter total Oregon tax withheld TriMet credits used.
this quarter. Enter -0- if you had subject payroll but
Box 8. Total due. Enter box 5C minus box 6C. If
no withholding tax to pay this quarter (see page
the amount is less than zero, enter -0-.
10 for deposit rules). Only numerical information
entered in the state withholding tax column will be Column D. Lane Transit District (LTD)
considered a ﬁled return for that program. If you
enter something other than a number in the state Box 1. Subject wages. Enter wages paid for work
withholding tax column or leave that column blank, done in the Lane Transit District. Enter -0- if there
we will conclude you are communicating to us you was no subject payroll in the district this quarter.
are not subject to state withholding tax and you are Box 4. Tax rate. The 2006 LTD tax rate is .006.
not ﬁling a return for purposes of state withholding Box 5. Total tax. Multiply box 1D by box 4D.
tax. If you deposit: Round off to the nearest cent and enter the tax
• Quarterly–complete only box 5B. amount. If you are subject to LTD but had no tax
this quarter, enter -0-. Only numerical information
• Monthly–complete boxes on line 15 (M1, M2,
entered in the Lane Transit District tax column will
and M3) on Form OQ. Add boxes and enter the
be considered a ﬁled return for that program. If you
total into box 5B. Note: Box 5B and line 15 must
enter something other than a number in the Lane
total the same amounts.
Transit District tax column or leave that column
• Semi-weekly or one-banking day depositors– blank, we will conclude you are communicating to
complete and ﬁle Oregon Schedule B. Enter the us you are not subject to Lane Transit District tax
total in box 5B. Note: Box 5B and Schedule B and you are not ﬁling a return for purposes of Lane
total must be the same amount. Transit District tax.
Box 6. Tax prepaid this quarter. Enter the amount Include a payment coupon (Form OTC) when
of LTD tax prepaid this quarter. Include any LTD you mail your check.
Note: You cannot use Form OQ to transfer cred-
Box 8. Total due. Enter box 5D minus box 6D. If its between programs.
the amount is less than zero, enter -0-.
• Credit applied to another program:
Workers’ Beneﬁt Fund (WBF) assessment Send a written request along with a copy of Form
Box 9. Total all hours worked by all paid indi- OQ to the agency that handles the program that
viduals (workers, owners, officers) subject to has the credit.
Oregon’s Workers’ Compensation law or covered by Include your account name, BIN, tax program,
workers’ compensation insurance through personal quarter, and year where the credit exists. Give the
election. Enter the total hours rounded down to the same information for where you want the credit
nearest whole (no fractions or decimals). (Note: applied. Also include any notices or memos you’ve
hours reported for WBF assessment may differ received about the credit.
from hours reported for UI tax.) If you have no • Credit refunded:
hours to report for the quarter, enter -0-. More Send a written request to the agency that handles
detail on determining hours worked is available at the program that has the credit. Include your
www.oregon.gov/DCBS/FABS/wbf.shtml or by account name, BIN, the word “Refund,” and the
calling 503-378-2372. amount to refund. Also include any notices or
Box 10. Assessment rate. The current WBF assess- memos you have received about the credit.
ment rate is .030. Employers contribute one-half of Box 15. Monthly summary of state withholding
the hourly assessment amount and deduct one-half tax liability
from workers’ wages.
This line is for those who are required to deposit
Box 11. Multiply box 9 times box 10. Round down withholding taxes on a monthly basis. Show the
to the nearest cent. This is the total WBF assessment amount withheld in each month of the quarter then
due for the quarter. If no assessment is due for the total the amount withheld during the quarter. The
quarter, enter -0-. total must equal the total withholding tax reported
in box 5B.
Box 12. Enter the amount of prepaid WBF assess-
ment or WBF assessment credits used this quarter. Do not include payments made for UI tax, WBF
assessment, or transit taxes in these boxes.
Box 13. Subtract box 12 from box 11. This is the net If you deposit only once a quarter, enter the total
WBF assessment amount due for the quarter. This amount withheld in box 5B.
amount should match the amount you enter in the
If you are required to deposit withholding on a daily
“Workers’ Beneﬁt Fund Assessment” box on Form
or semi-weekly basis, do not complete this line. Re-
OTC. If the amount is less than zero, enter -0-.
port withholding on Oregon Schedule B (see page
Box 14. Total payment due 9 for determining how often withholding must be
Enter total payment due. Add boxes 8A, 8B, 8C,
8D, and 13. Do not include any credits. Make Signature
your payment to the Department of Revenue us- Sign Form OQ on the signature line and include a
ing electronic funds transfer (EFT). Or make your phone number and the date the form was prepared. A
check payable to “Oregon Department of Revenue.” signature is required even if you ﬁle a -0- report.
EMPLOYEE DETAIL REPORT (Form 132)
Complete only if you pay unemployment insurance wages paid are still reported as subject wages in
tax or reimburse the Employment Department for column 5.
beneﬁts paid. Report hours in the quarter worked and wages in
Line 1. Total subject wages. Enter the total subject the quarter received.
wages for all employees for the quarter. If you use The number of hours worked subject to unemployment
multiple pages of Form 132, enter the total amount insurance does not need to equal the number of hours
on page 1 only. This ﬁgure (total for all pages) must reported for Workers’ Beneﬁt Fund assessment.
equal the amount in box 1A on Form OQ.
Enter -0- for an employee who did not work during the
Column 2. Social Security number. Enter the So- quarter but received wages (do not leave blank).
cial Security number for each employee reported. If you need to adjust hours worked in a previous
Column 3. Employee name. Enter the ﬁrst initial quarter, ﬁle an amended Form 132 for that quarter
and last name of each employee reported. (see page 9).
Column 4. Hours worked during this quarter. Column 5. Total subject wages paid this quarter.
Enter the number of hours the employee worked in Wages are reported in the quarter paid to the em-
the quarter. If you do not track hours for a full-time ployee regardless of when earned. Enter the total
employee, use 520 hours for the report. Do not re- subject wages paid to each employee during the
port fractions or portions of an hour worked by quarter regardless of whether the employee’s wages
an individual. Round up any portion of an hour to exceeded the taxable wage base.
the nearest whole hour. Do not use this report to correct wages for another
quarter. File an amended Form 132 for that quarter
Report the actual number of hours worked. This
(see page 9).
is straight time and overtime. Do not report hours
paid for sick leave, vacation leave, or any other Box 6. Page total. Enter the total subject wages for
hours paid where no work was performed. Even all employees reported on the page. Do not include
though these hours are not reported in column 4, the totals from other pages of this form.
Example: How to complete Oregon Schedule B
A. Daily Oregon Withholding Tax Liability — First Month of the Quarter
1 2500 00 8 15 1600 00 22 29
2 9 16 23 300 00 30
3 10 17 24 31
4 11 18 25
5 12 1450 00 19 26
6 13 20 27
7 450 00 14 21 28
A. Total Withholding Tax Liability for the First Month of the Quarter . . . . . . . . A 6300 00
Line instructions—Oregon Schedule B from your employees during each payroll period.
Complete Oregon Schedule B if you are required Enter the total tax withheld for each month in boxes
to deposit on a semi-weekly or one-banking day A, B, and C. Enter the total of all the amounts in box
basis. This form includes a box for every day of the D. The total should equal the total withholding tax
quarter. Locate the boxes that match your payroll reported in box 5B on Form OQ. DO NOT ENTER
dates. Enter the amount of Oregon tax withheld CREDITS.
UNEMPLOYMENT INSURANCE TAX INFORMATION
Subject wages value will ordinarily be placed upon the room. If
room and board are furnished at hotels, resorts, or
Generally, wages reportable for Federal Unem-
lodges, or if a room only, an apartment, a house,
ployment Tax Act (FUTA) purposes are reportable
or any other consideration is provided, the value
for Oregon Unemployment Insurance (UI) tax. All
for tax purposes will be the fair market value
wages, including draws, are reportable when paid
thereof. Note: noncash payments for agricultural
to the employee. For example, wages paid April 1,
and domestic (in-home services) services are not
for work performed in March are reportable in the
second quarter (April–June).
An employee is any person (including aliens Excluded wages
and minors) employed for pay by any employer Examples of payments that are not subject under
sub ject to Employment Department law (ORS unemployment insurance law are:
657.015). This includes contract, casual, or tem-
porary labor. • Payments to a proprietor or the proprietor’s child
under 18, spouse, or parent.
“Wages” means all compensation for service,
unless specifically excluded by law. Payments • Payments to a legally responsible and registered
other than cash are reportable at their cash value in general partner or partners of a Limited Liability
the quar ter in which they are available to the Partnership (LLP) or to members of a Limited
employee. Liability Company (LLC).
• Noncash payments to workers in agricultural or
The following are examples of subject wages:
domestic (in-home services) employment.
• Payments for services to individuals in the • Sick pay under workers’ compensation law.
employ of any type of corporation, except those
electing to be excluded under the family corpo- • Closely held family corporations may elect, by
ration provision (see excluded wages). written request, to exclude payments for services
to corporate ofﬁcers who:
• Payments for agricultural and domestic (in-home
services) labor by qualiﬁed employers.
—Have a substantial ownership interest in the
• Payments for services to individuals in the corporation, and
employ of nonproﬁt organizations or political
subdivisions. —Are members of the same family, as parents,
stepparents, grandparents, spouses, sons-in-
• Payments for services performed in the employ of law, daughters-in-law, brothers, sisters, chil-
a church or other religious organization. dren, stepchildren, adopted children, or grand-
• Special payment for services, such as commis- children.
sions, fees, bonuses, prizes, separation allow- However, those excluded may be subject to higher
ances, guaranteed wage payments, vacation, and FUTA tax.
An election to exclude corporate officers must
• Employee tips reported by the employer pursu- be in writing and will be effective the ﬁrst day of
ant to Section 3306 of the Internal Revenue the calendar quarter in which it is submitted for
• Board provided to employees as part of their pay
shall have a minimum value of 30 percent of the Unemployment insurance tax payments
standard per diem meal rate within the conti- UI tax payments are due quarterly in accordance
nental U.S. The rate per day will be rounded with the payment instructions on page 10. When
to the nearest dollar. The rate per month will there is more owed than taxes, payments are ap-
be 30 times the rounded daily rate. If room plied ﬁrst to legal fees, penalties, and interest. The
is furnished in addition to board, no additional remainder is applied to tax owed.
Employer ceases to be subject to UI tax Equal opportunity employer
An employer who ceases to have sufﬁcient employ- The Employment Department is an equal oppor-
ment or payroll subject to ORS Chapter 657 must tunity agency and does not discriminate in providing
ﬁle an application for such a ﬁnding by the director services on the basis of race, color, religion, sex,
of the Employment Department in accordance with nation of origin, age, disability, political afﬁliation
ORS 657.415. Such exemption shall continue until or belief, citizenship, or marital status. Auxiliary
the employer again qualiﬁes as an employer as de- aids and services are available upon request to dis-
ﬁned in ORS 657. abled individuals. Contact the nearest Employment
Employer account access Department ofﬁce for assistance.
You can review your unemployment insurance ac-
count information anytime, day or night, by going to
www.oregon.gov/EMPLOY/TAX on the Internet. Information on unemployment insurance tax laws is
Want to know when your last report was posted, what available by calling these numbers. Call 503- 947-
your tax rate is, or when we received your last UI tax 1488 for the Central Ofﬁce in Salem. The TTY
payment? It’s all there. Just click on “Your Account number is 711. Written inquiries may be sent to:
Information Center,” enter the information to regis- Tax Section, Employment Department, 875 Union
ter your Personal Identiﬁcation Number (PIN), and St NE, Salem OR 97311-0030. The e-mail address
you can look at your information without having is: firstname.lastname@example.org.
to contact the Employment Department!
STATE EMPLOYMENT TAX OFFICES
Ofﬁce Phone Ofﬁce Phone
Astoria ........................503-325-4821 ext 236 McMinnville.................503-434-7574
Beaverton ....................503-626-2151 Medford........................541-776-6067
Bend ............................541-388-6086 Milwaukie.....................503-451-2500
Coos Bay area .............541-756-8469 Newport .......................541-574-2303
Corvallis......................541-757-4261 ext 230 Ontario..........................541-889-2710
Eugene.........................541-687-7491 Pendleton .....................541-276-9050 ext 223
Grants Pass..................541-474-3151 Portland–Downtown.....503-731-4276
Gresham ......................503-666-1985 ext 1 Redmond ......................541-548-8196 ext 330
Hillsboro .....................503-681-0222 Roseburg.......................541-440-3344 ext 213
Hood River..................541-386-6300 ext 230 Salem–Field Ofﬁce.......503-378-3352 ext 316
Klamath Falls ..............541-883-5628 Salem–Central Ofﬁce ...503-947-1488
LaGrande.....................541-963-7111 ext 34 Woodburn.....................503-980-6657
WITHHOLDING TAX INFORMATION
Subject wages Form W-4 has complete information on both
employer (including FEIN) and employee.
Some examples of taxable wages are:
• Salaries, commissions, bonuses, wages, fees, Withholding on IRAs, annuities, and
prizes, separation allowances, guaranteed wage compensation plans
payments, and vacation or holiday pay. The withholding of taxes from commercial annu-
• Payments by a corporation, including S corpo- ities, employer-deferred compensation plans, and
rations and professional corporations, to a cor- retirement plans is mandatory for the payer. How-
porate ofﬁcer for services, including guaranteed ever, an individual may choose to have no with-
wage payments for services. holding. The payer must present federal Form W-4P
or a similar form to the payee. The payee uses Form
• Wages paid when an employer-employee rela-
W-4P to show the exemptions for state withholding.
tionship exists between a husband and wife or a
Withhold as if the payments were wages, using the
parent and child.
tax tables furnished by the Oregon Department of
Exempt wages Revenue. The amount of withholding per payee
must be $10 or more.
Oregon withholding law exempts wages paid for
• Withholding on pensions and annuities requires
certain kinds of services, labor, employee allow-
a separate Business Identiﬁcation Number (BIN)
ances for the beneﬁt of employer, and reimbursed
from your payroll account because these are not
employee business expenses. A list of exempt wages
is in the Oregon Business Guide. Call the Oregon
Business Information Center at 503-986-2200 to Oregon does not follow the federal backup with-
order a copy. holding rules for pensions and annuities distributions.
The payer issues 1099s to the payees at the end
Figuring allowances of the year and ﬁles Form WR with the Oregon
Use the number of allowances claimed by an em- Department of Revenue.
ployee on Internal Revenue Service Form W-4. For more information, call 503-945-8091.
Oregon does not have its own W-4 or W-4P. If an
employee didn’t ﬁle a Form W-4, use “single -0-” al- Figuring withholding tax
lowances. Don’t permit the allowances on W-4 if:
To ﬁgure the amount of tax to withhold from an
• The employee claims exempt status for state with- employee’s wages:
holding tax only, or
• Use the “wage bracket” tables in the Oregon With-
• The Oregon Department of Revenue or the Internal holding Tax Tables, effective March 2003, or
Revenue Service tells you not to permit the allow-
ances. • Use the percentage formula for computer payroll
systems in the Oregon Withholding Tax Tables.
You must send a copy of Form W-4 to the De-
partment of Revenue within 20 days after re- Note: If you need a copy of the Oregon Withholding
ceiving it if the employee claims: Tax Tables, call 503-945-8091 or 503-378-4988.
This information is also available on the Internet
• More than 10 allowances. at: www.oregon.gov/DOR.
• Exemption from federal or state tax, and the
All Oregon employers must withhold tax from
employee’s income is expected to exceed $200
employee wages (including draws) at the time em-
ployees are paid. Taxes are withheld and reported
• Exemption from state withholding tax but not from in the quarter the employee is paid.
federal withholding tax.
Employees who need additional state withholding
Send copies to: W-4 Project Manager, PO Box can request information circular 150-206-643 from
14560, Salem OR 97309-5011. Make sure that the Department of Revenue. Some employers must
withhold and report state withholding tax even or pay ments to these ad dress es. You also may
though they don’t have to withhold federal tax. call 1-800-356-4222 (toll-free with in Oregon)
or 503-378-4988 in Sa lem. The TTY num ber
Payroll questions answered by e-mail
is 1-800-886-7204 (toll-free with in Oregon)
You can now receive answers to your payroll ques- or 503-945-8617 in Salem. A mes sage line is
tions by e-mail from the Oregon Department of available all year for those who need assistance
Revenue. Send an e-mail with your questions to:
in Spanish. The num ber in Salem is 503-945-
8618. Written inquiries may be sent to: Oregon
Revenue ﬁeld ofﬁces listed below Department of Revenue, 955 Center Street NE,
Forms and assistance are available at the Salem OR 97301-2555. The Internet address is:
offices shown below. Don’t send your reports www.oregon.gov/DOR.
OREGON DEPARTMENT OF REVENUE FIELD OFFICES
Ofﬁce Address Ofﬁce Address
Bend ..........951 SW Simpson Ave, Suite 100 Pendleton........700 SE Emigrant Ave, Suite 310
Eugene.......1600 Valley River Dr, Suite 310 Portland ..........800 NE Oregon St, Suite 505
Gresham ....1550 NW Eastman Parkway, Ste 220 Salem Main ....955 Center St, Room 135
Medford.....24 West 6th Street Salem Field ....4275 Commercial St SE
Newport.....119 4th St NE, Suite 4 Building 2, Suite 180
North Bend.....3030 Broadway Tualatin ..........6405 SW Rosewood St, Suite A
TRANSIT DISTRICT EXCISE TAX INFORMATION
These tax programs are administered by the Oregon Dexter 97431
Department of Revenue for the Tri-County Metro- Elmira 97437
politan Transportation District (TriMet) and the Eugene 97401
Lane Transit District (LTD). They provide revenue Eugene 97402
for mass transit (ORS Chapter 267). Transit payroll Eugene 97403
(excise) tax is imposed on most employers who pay Eugene 97404
wages for services performed in the TriMet or LTD Eugene 97405
districts. Eugene 97406
TriMet service area Eugene 97408
TriMet serves the Portland Metropolitan area, Eugene 97440
which includes parts of Multnomah, Washington, Fall Creek 97438
and Clackamas counties. For information on TriMet Finn Rock 97488
boundaries, call 503-962-6466 or the Oregon Goshen 97401
Department of Revenue at 503-945-8091. Jasper 97438
Junction City 97448
ZIP codes completely in TriMet district
97005 97201 97229 Leaburg 97489
97006 97202 97230 Lowell 97452
97008 97203 97232 Maywood 97413
97024 97204 97233 McKenzie Bridge 97413
97027 97205 97239 Pleasant Hill 97455
97030 97206 97258 Springﬁeld 97477
97034 97209–97223 97266 Springﬁeld 97478
97035 97225 97267 Thurston 97482
97036 97227 97268 Trent 97431
97068 Veneta 97487
ZIP codes partially in TriMet district
97007 97045 97116
97009 97055 97123 Who must ﬁle a report?
97013 97060 97124 All employers who have employees working in the
97015 97062 97140 TriMet or LTD districts and who aren’t exempt (see
97019 97070 97224 “Exempt payroll” on page 19) must register and ﬁle
97022 97080 97231 with the Oregon Department of Revenue. If an em-
97023 97113 97236 ployer doesn’t have employees working within the
LTD service area transit district boundaries, the payroll isn’t subject
to the transit tax.
LTD serves the entire Eugene-Springﬁeld urban
area as well as several rural areas. Some ZIP codes Wages subject to transit districts
may not coincide with district boundaries. For infor- Wages means all salaries, commissions, bonuses,
mation on LTD boundaries, call 541-682-6100 or the fees, or other items of value paid to a person for
Oregon Department of Revenue at 503-945-8091. services performed within a transit district. See
City Zip Code ORS 267.380 for further details. Transit district
wages also include:
Blue River 97413 • Contributions to a Simpliﬁed Employee Pension
Coburg 97401 (SEP) made at the election of the employee.
Cottage Grove 97424 • Payments for the purchase of IRC section 403(b)
Creswell 97426 annuities under salary reduction agreements.
• Contributions to 401(k) retirement plans made at • Casual labor.
the election of the employee, including employer- • Services performed outside the district.
matched contributions. • Seamen who are exempt from garnishment.
• Pick-up payments to governmental retirement • Employee trusts that are exempt from taxation.
plans under salary reduction agreements. • Tips paid by the customer to the employee.
• Amount deferred under governmental deferred • Wages paid to employees whose labor is solely
compensation plans. connected to planting, cultivating, or harvesting
• Any amount deferred under a nonqualified seasonal agricultural crops.
deferred compensation plan.
The following are exempt from LTD but subject to
• Payment to an IRC408 Individual Retirement TriMet:
Account under salary reduction agreement.
• Public education districts.
Exempt payroll • Public special service and utility districts.
The following are exempt from TriMet and LTD • Port authorities.
excise taxes: • Fire districts.
• Federal government units. • City, county, and other local government units.
• Federal credit unions. How to ﬁgure the transit tax
• Public school districts. The transit tax is imposed directly on the employer.
• Organizations, except hospitals, that have qualiﬁed It is imposed only for the amount of gross payroll
for exemption under ORS 267.380(1)(b). paid for services performed within the TriMet or
• All foreign insurers are exempt. All insurance LTD district.
adjusters, agents, and agencies, as well as their Use the current TriMet or LTD tax rates. If you
ofﬁce support staff, whether representing foreign are subject to TriMet or LTD transit tax and no tax
or domestic companies also are exempt. rate is printed, contact the Oregon Department of
• Domestic service in a private home. Revenue at 503-945-8091.
WORKERS’ BENEFIT FUND ASSESSMENT INFORMATION
The Workers’ Beneﬁt Fund (WBF) other paid nonsubject individuals with your work-
The Workers’ Beneﬁt Fund supports programs that ers’ compensation insurance policy.
directly beneﬁt injured workers and the employers Hourly assessment
who help them return to the work force. More
information about speciﬁc programs supported by The assessment is based on the total number of
the fund is on the Internet at: www.oregon.gov/ hours or parts of hours worked by all paid subject
DCBS/FABS/wbf.shtml. work ers in the same pay period that is used to
compute the employee’s withholding. The hourly
Note: This assessment is separate from your assessment rate is printed on Form OQ in box 10
workers’ compensation insurance premium. and may change annually.
Workers subject to Workers’ How to update or close your Workers’
Beneﬁt Fund (WBF) assessment Beneﬁt Fund assessment account
Individuals subject to the Workers’ Beneﬁt Fund If you change ownership, discontinue business, or
assessment are (1) all paid workers for whom the cease to employ workers, contact your workers’
employer is required by Oregon law to provide com pen sa tion insurer with the corrected infor-
workers’ compensation insurance coverage, and mation. When your insurer terminates or ﬁles an
(2) all paid individuals (workers, owners, ofﬁcers) en dorse ment to the guar an ty contract with the
that may otherwise be nonsubject, but whom the Workers’ Compensation Division of DCBS, your
employer covers under workers’ compensation WBF assessment account also will be corrected
insurance through personal election. or closed. You also may use the “Corrections
For each quarter that you have subject workers or and Changes Notiﬁcation for WBF Assessment”
covered nonsubject individuals, you must ﬁle Form form to expedite updating or closing your WBF
OQ to report hours worked. If you do not ﬁle Form assessment account for reporting purposes. Your
OQ during the time you have subject workers or insurance coverage and claims liability remain
personal elections, you may be assessed a penalty. unchanged and in effect until your insurer notiﬁes
the Workers’ Compensation Division directly. The
Workers’ Beneﬁt Fund assessment “Corrections and Changes Notiﬁcation for WBF
reporting exemptions Assessment” form is available on the Internet at
You may qualify for exemption from reporting www.oregon.gov/DCBS/FABS/wbf.shtml, or by
the WBF assessment if you do not have any paid calling 503-378-2372.
individuals (including yourself) covered by your Workers’ Beneﬁt Fund assessment questions
workers’ compensation insurance policy. To re-
quest an exemption from WBF assessment report- If you have questions about your WBF assessment
ing, complete and mail to DCBS a “Corrections account, you can now contact us by e-mail. Our e-
and Changes Notiﬁcation for WBF Assessment” mail address is: email@example.com. Our
form. The form is available on the Internet at mailing address is:
www.oregon.gov/DCBS/FABS/wbf.shtml or by Workers’ Compensation Assessments Section
calling 503-378-2372. Note: You must resume DCBS/Fiscal and Business Services
reporting the WBF assessment as soon as you have PO Box 14480
paid subject workers or elect to cover yourself or Salem OR 97309-0405
Do Not Staple; Use Tape
Fold Here Last
REQUEST FOR ADDITIONAL FORMS, FILING SOFTWARE, SPECIFICATIONS
Use this form to order additional forms, software, or speciﬁcations. Check the appropriate boxes or enter the number of copies
desired. Forms vary from year to year. Forms also can be ordered by phone, (503-947-1488 opt. 3), fax (503-947-1487), or on
the Internet (www.oregon.gov/EMPLOY/TAX). Speciﬁcations for previous years are not available.
Telephone Number: ( )
_____ OTTER program for ﬁling by e-mail/diskette _____ Plain Paper Speciﬁcations
(plain 20# bond paper also may
be used for making reports)
Fold Here First
Personalized Preprinted Forms (specify amount) Blank Oregon Combined Payroll Tax Forms
(specify year and amount)*
_____ Current Year Report Packet
Check quarters for which forms are needed. Year Form OQ Schedule B Form 132
(1st) _____ _____ _____ _____
(2nd) _____ _____ _____ _____
(3rd) * Large forms orders may require a payment.
The cost is 4 cents per page. If your order exceeds
(4th) 100 copies of any kind, we will call you before
sending the ordered forms. Be sure your telephone
_____ Extra Current Year Forms 132 (how many) number is listed so we can contact you.
To order Form OTC (Oregon Tax Coupon), call 503-945-8091.
875 Union Street NE
Salem OR 97311-0030
Department Use Only
OREGON ANNUAL WITHHOLDING TAX
WR RECONCILIATION REPORT 2006 Date Received
Return Due Date: February 28, 2007
Business Name Business Identiﬁcation Number (BIN) Number of W-2s
• Please read the instructions on the back of this report.
• Do not send W-2s and 1099s. The Oregon Department of Revenue may request certain employers to
ﬁle W-2 or 1099 forms at a later date to reconcile their account.
Use your 2006 OQ forms. See the instructions on the back. Tax Reported
1. 1st Quarter..............................................................................................................................1
2. 2nd Quarter ............................................................................................................................2
3. 3rd Quarter .............................................................................................................................3
4. 4th Quarter .............................................................................................................................4
5. Total .....................................................................................................................................5
6. Total Oregon tax shown on W-2s or 1099s* ..........................................................................6
7. Enter the difference between box 5 and box 6 .......................................................................7
If box 6 is larger than box 5, you owe tax. Pay the amount in box 7. Include a
payment coupon (Form OTC) with your check.
If box 6 is smaller than box 5, you may have a credit for the amount in box 7.
If the amount in box 7 is -0-, your withholding account balances.
Explanation of difference ___________________________________________________________________________
*Include the amount of tax on your 1099s unless they have a separate account.
I certify that this report is true and correct and is ﬁled under penalty of false swearing.
Print name Title Telephone No.
Important: Mail Form WR separately from your 4th quarter Form OQ.
Mail Form WR to: Oregon Department of Revenue
PO Box 14260
Salem OR 97309-5060
150-206-012 (Rev. 12-05) Web Please read the instructions on the back ➛
INSTRUCTIONS FOR FORM WR
Filing requirements Line 6. Enter the total Oregon tax withheld from your
employees’ W-2s or 1099R forms.
All Oregon employers who pay state withholding tax
must ﬁle Form WR, Oregon Annual Withholding Tax Line 7. Enter the difference between line 5 (total
Reconciliation Report. The 2005 form is due February tax paid) and line 6 (total tax shown from W-2s or
28, 2006. If you stop doing business during 2006 or no 1099Rs).
longer have employees, Form WR is due 45 days after If line 6 is larger than line 5, you owe additional tax
your ﬁnal payroll. (shown on line 7). If line 6 is smaller than line 5, you
To amend data on Form WR, make a copy of the orig- have overpaid your tax and have a credit. If the amount
inal Form WR and make the necessary changes on the on line 7 is zero, your state withholding account
copy. Write “Amended” at the top of the form. Attach balances.
any necessary amended OQ forms to the amended Please give an explanation of the difference on the
Form WR. Send your amended forms to the address lines provided.
If you have overpaid, the credit may be applied to a fu-
Oregon employers who fail to ﬁle Form WR may be ture quarter. The credit may not be used for another
charged a penalty of $100. tax program. If you want the credit refunded, send a
written request, or you may use the explanation lines
How to ﬁll out Form WR
to request your refund.
Write your business name and Oregon business iden-
If you owe tax, please include a payment. Do not staple
tiﬁcation number (BIN) in the spaces shown. If you
or tape your payment to Form WR. Be sure to remove
received a personalized booklet, your name and busi-
and retain any check stubs.
ness identiﬁcation number will be ﬁlled in. Follow the
instructions below for each line number. Sign and date your completed Form WR. Print your
name and telephone number. Mail Form WR to:
Line 1 through Line 4. Fill in the total Oregon tax
reported for each quarter (use the amount from box Oregon Department of Revenue
5B of your 2006 OQ forms). PO Box 14260
Line 5. Total. Total amount from all quarters reported. Salem OR 97309-5060
— IMPORTANT —
Mail your Form WR separately from your 2006 4th quarter Form OQ.
Make a copy for your records.
150-206-012 (Rev. 12-05) Web
CHANGE IN STATUS REPORT • If you have workers’ compensation insurance, you must also notify your insurer.
Department Use Only
Has your business name, mailing address, telephone Has the address where your forms are Date received
number, or federal employer identiﬁcation number (FEIN) delivered changed? Check this box and
changed? Check this box and ﬁll in the change(s) below. ﬁll in the change(s) below.
Initials when completed
Business Name ________________________________________________
Physical or ________________________________________________
________________________________________________ Identiﬁcation Number (BIN)
Telephone Number ________________________________________________ Identiﬁcation Number (FEIN)
FEIN ________________________________________________ Fax to: 503-947-1700
NATURE OF CHANGE: (Please check as appropriate) If an entity change, see instructions. Mail to: Employment Department
A. Sold, leased, or otherwise transferred: All or Part of the business, to: 875 Union St NE, Rm 107
Salem OR 97311-0030
Business Name:__________________________________________________________________ Date of Sale: _________________________
New Owner’s Name: ______________________________________________________________ Telephone : ( )
Was business operating at the time it was sold, leased, or otherwise transferred? Yes No
If only part of the business was transferred, describe what was transferred: ________________________________________________________
How many employees were transferred? ______________________________________________
B. Partnership formed or changed. Explain on a separate sheet and attach along with a Combined Employer’s Registration form for a new partnership.
C. Corporation: Formed Dissolved Ceased operations
Effective Date: _____________ Explain on a separate sheet and attach along with a Combined Employer’s Registration form for a new corporation.
Change of Ofﬁcers (attach a list of ofﬁcers with SSNs, home addresses, and phone numbers).
Entity change from:__________________________________________ To: _______________________________________________________
D. Now doing business in: TriMet and/or Lane Transit District Effective Date: ______________________________________________
E. No longer doing business in: TriMet and/or Lane Transit District Effective Date: __________________________________________
New location: _________________________________________________________________________________________________________
F. Partnership, LLC/LLP, or sole proprietor operating without employees.
G. Now using leased employees: Name of leasing company _________________________________ Date employees transferred: ____________
Total number of employees prior to transfer ____________________________________________ How many employees transferred?_______
H. Closed business or no longer doing business in Oregon.
Note: Corporate ofﬁcers and members of limited liability companies are employees for some tax programs, but not in others. Check with each agency
to see if these individuals are considered employees.
Date of ﬁnal payroll __________________ Location of terminated business’ records: Name: ______________________________________________
I understand that it will be necessary for me to again report and pay taxes if at any time I resume operating, even though in a different line of business and
regardless of the extent of my employment.
Signature _______________________________ Title ________________________ Date _____________ Telephone No.(_____________________
150-211-157 (Rev. 12-05) Web
Change in Status Report Instructions
As an employer you must notify the Employment — If you are an employer who has recently moved
Department, the Department of Revenue, and your from the TriMet and/or Lane Transit District, you
workers’ compensation insurer of any change in your are no longer subject to this tax (see the Oregon
business. Combined Payroll Tax booklet for cities and ZIP
Examples of changes to report on the Change in codes).
Status Report are: — The TriMet District includes parts of three coun-
• Address change. ties in the Portland metro area: Multnomah,
• Name change. Washington, and Clackamas. For TriMet bound-
ary questions call 503-962-6466.
• Federal employer identification number (FEIN)
change, only if printed incorrectly on your forms. — Lane Transit District (LTD) serves the Eugene-
• Dissolution of sole proprietor, partnership, corpo- Springﬁeld metro area. For LTD boundary ques-
ration, or a limited liability company. tions call 541-682-6100.
NOTE: New businesses need to complete a Com- • Closing the business completely.
bined Employers Registration. An entity change in your business that will require
• Partial or complete sale, lease, or transfer of business. completion of a new Combined Employers Regis-
• Change in corporate ofﬁcers or partnership. tration include:
• Using leased employees. • Changing from a sole proprietorship to a partnership
• Closing or beginning operations in a transit district: or corporation.
— If you are an employer who is paying wages • Changing from a partnership to a sole proprietorship
earned in the TriMet and/or Lane Transit District or corporation.
you must register and ﬁle with the Oregon Depart- • Changing from a corporation to a sole proprietorship
ment of Revenue. Wages include all salaries, com- or partnership.
missions, bonuses, fees, payments to a deferred
• Changing of members in a partnership of ﬁve or
compensation plan, or other items of value.
— If you are an employer who has recently started
working in the TriMet and/or Lane Transit District, • Adding or removing a spouse as a liable owner.
you are subject to this tax (see the Oregon Combined • Changing from a sole proprietor, corporation, or
Payroll Tax booklet for cities and ZIP codes). partnership to a limited liability company.
Complete the “Change In Status Report” and
Fax to: 503-947-1700
– or –
Mail to: Employment Department
875 Union St. NE, Rm 107
Salem OR 97311-0030
To order additional copies of this form, contact the Employment
Department or download it from the Internet at: www.oregon.gov/DOR.
150-211-157 (Rev. 12-05) Web Form 013