Hibou Odoo Suite Enterprise: State of Oregon: Filing State Income Taxes, W2s, and 1099s

Purpose

The purpose of this documentation is to outline the processes and requirements associated with filing state income taxes as well as how to file W-2s and 1099s, if needed, in the state of Oregon.  

State Income Tax Withholding (Part of Combined Payroll Tax) 

Employees should complete a new Form OR-W-4 when they start a new job and whenever their personal or financial situation changes, affecting their tax situation. This includes changes in their income, marital status, and the number of dependents.

You're required to send Form OR-W-4 to the Department of Revenue within 20 days of receiving it if the employee claims any of the following:

  • More than ten allowances.

  • Exemption from withholding and you expect the employee’s income to be more than $200 per week for both federal and state purposes.

  • Exemption from withholding for state purposes, but not for federal purposes.

Send the form(s) to:

W-4 Project Manager
Oregon Department of Revenue 
PO Box 14560
Salem, OR 97309

For additional information regarding Form OR-W-4, see Publication 150-211-602, W-4 Information for Employers.

State Income Tax Withholding Reporting & Payments

Reporting

Most Oregon employers are required to file their Oregon payroll taxes (including withholding taxes) quarterly using the Oregon Payroll Reporting System (OPRS).

Here in the Oregon Withholding Tax Formulas located on page 5 is a breakdown of the withholding tax calculation formula.

Specific due dates:

QuarterMonths in QuarterDue Dates
1st Quarter
January - March
Due April 30th
2nd Quarter
April - June
Due July 31st
3rd Quarter
July - September
Due October 31st
4th Quarter
October - December
Due January 31st

Good to Know!

The state of Oregon no longer provides either Otter or Setron as reporting options. 

    Payments

Frequency
Amount of withholding tax collected 
Due
Quarterly
Less than $2,500 for the quarter
Within 30 days after the end of the quarter
Monthly
$50,000 or less in the look-back period
15th day of the month following payroll
Semi-monthly
More than $50,000 in the look-back period 
If the pay day fall on a: 
 - Wednesday, Thursday, and/or Friday, then pay taxes by the following Wednesday
 - Saturday, Sunday, Monday, and/or Tuesday, then pay tax by the following Friday
Frequent$100,000 in a single pay periodWithin one banking day

Good to Know!

The look-back period is the 12-month period that ended the preceding June 30th.  New employers must deposit monthly until they have a look-back period. 

W-2 and 1099 Forms 

Businesses with one or more of any one type of information return (1099-MISC, 1099-G, 1099-R, and W-2) are required to file electronically on iWire.   

View information on Filing Information Returns Electronically.

The transmittal due date is January 31 of the current year for W-2s and 1099s with information in Box 7; all other 1099s are due by March 31. The forms are filed electronically only; paper returns or other media are not accepted.

Annual Withholding Reconciliation Report

All Oregon employers must electronically file an Oregon Annual Withholding Reconciliation Report (Form WR) using the Oregon Payroll Reporting System (OPRS). This report is due by the last day of January after the tax year.

For more information see Oregon Employer's Guide