USA State Payroll Rates + Resources: 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:
| Quarter | Months in Quarter | Due 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 period | Within 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.