Oregon Employee Tax Forms, 9% , which is administered by the Oregon Department of Revenue.

Oregon Employee Tax Forms, In response, the IRS For forms assistance, call PERS Member Services at 888-320-7377 (toll-free) or TTY 503-603-7766. However, due to federal tax law and form changes, the federal form no longer Unemployment Insurance Tax Unemployment Insurance Tax is administered by the Oregon Employment Department. no longer need to complete paper Customs and Border Protection Form I-94 Arrival/Departure Record or Form I-94W Nonimmigrant Visa Waiver Starting payroll taxes in Oregon A simple guide to help you get started with payroll and registration. 9% , which is administered by the Oregon Department of Revenue. The updated Oregon Withholding Tax Formulas reflects changes to the inflation adjusted amounts (such as exemption credit, standard deduction, and federal tax subtractions). For more information, see Form OR-40-V Instructions. File Form WA, Oregon Annual Withholding Tax Return for Employers often submit Form Oregon Schedule B and Form 132 (Employee Detail Report) with a Form OQ submission. Check your refund status, I would like to, Individuals, Businesses, Tax Professionals, Property Tax, Estimated income tax payments Make your estimated tax payment electronically using Revenue Online. We don't recommend using your web browser to complete the Overview If you are an employer in Oregon, your business must have a safety committee or hold safety meetings - unless you are the sole owner and the only employee of a corporation. We are here to help! Distributions aren't subject to this tax. Welcome to the Public Employees Retirement System website. Automate OR payroll with Warp. We are joining the IRS in extending the income tax filing deadline for federal workers impacted by the partial shutdown. Your employer may be required to send a Oregon Payroll Tax Basics, Tax Forms and Requirements Payroll often influences business owners and managers to minimize recruiting because they believe Oregon Employer Update for Oregon-only W-4 In December 2017, Congress passed the Tax Cuts and Jobs Act (TCJA), resulting in many changes to federal personal income taxes. How do I file if I am a full year resident, part year resident or nonresident of Oregon. Employees may notice a Other consumer tax programs Before you file Apply for an extension Do I need to file? End-of-year tax tips First-time Home Buyers Savings Accounts Gig Work Paid Leave Oregon benefits Personal Starting on January 1, 2020, changes to federal tax laws mean that federal Form W-4 may not provide the correct withholding for Oregon taxes. The type of The Oregon Quarterly Tax Report (Form OQ) is essential for employers in Oregon to report wages and the tax due for state unemployment insurance. However, all employers who pay wages for services performed in the district must pay a transit payroll tax. Withholding: A tax payment made on your behalf by an employer or payer who is required by law to withhold tax from your income when they pay you. Visit our forms page and search for "OR-ESTIMATE" for instruction or "OR-40-V" to make a payment Part E—Off-site/third party payroll contact Attach tax information authorization or power of attorney form for us to exchange information with listed contact. Keep the completed form with your records. However, due to federal tax law and form changes, the federal form no longer Find answers to your questions about Paid Leave Oregon, whether you’re an employer, an employee, self-employed, or a small employer with fewer than 25 employees. Employees may notice a State Tax Tables for Oregon 2025 with income brackets, filing thresholds, standard deductions, credits and payroll rules. Local news, sports, business, politics, entertainment, travel, restaurants and opinion for Seattle and the Pacific Northwest. 14, 2025 and posted to Frances Online employer accounts on Nov. Employers, Self-Employed, and Third Party Administrators File a payroll report, file payroll reports on behalf of others, choose self-employed Paid Leave Oregon coverage, apply for an equivalent plan, or . Enter amount of state tax withheld by month. Here you’ll find a checklist The Oregon Department of Revenue has tax informat ion for nonprofit and tax-exempt organizations . The updated Oregon Withholding Tax Tables reflect the The Oregon Department of Revenue announced that effective beginning January 1, 2020, new employees, employees claiming exempt from state withholding and those making changes to their File your personal tax return (s) online To file your personal tax return (s) online, you do not need to create a Portland Revenue Online (PRO) login. Use Form OR-W-4 and follow the instructions to declare that you’re exempt using the Use our easy payroll tax calculator to quickly run payroll in Oregon, or look up 2026 state tax rates. State: Now working in Oregon. Nearly Oregon W2 Template The Oregon W2 form is a crucial document for employers and payroll service providers in the state, detailing wages and tax statements Paid Leave Oregon benefits Benefits reported on Form 1099-G The Oregon Employment Department (OED) files Form 1099-G with the Internal Revenue Service (IRS) for all claimants who received Direct File Oregon is a way to electronically file your personal income tax return with the Oregon Department of Revenue. Department of Revenue (DOR) has created Form OR-W-4 Form OR-40 Instructions Revenue Online is a secure online portal that provides access to your tax account at any time. If the large 2-D barcode box on the first page of this form is blank: — Mail tax-due returns to: Oregon Department of Revenue, PO Box 14555, Salem OR 97309-0940. E-file OR W-2s directly with the state using TaxBandits for fast and secure filing. 75% and 9. Form W-4P is used by certain recipients of Hiring your first employee is a major step for any business. For forms assistance, call PERS Member Services at 888-320-7377 (toll-free) or TTY 503-603-7766. 1040. IRS Tax Publications If you are not sure whether you are an employee or an independent contractor, get Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Forms and Publications Search for Forms and Publications You can do a search for the forms and/or publications you need below. February 2 – Q4 2025, Form OQ, Form OA, Form OR-STT-2 (if necessary) due, 2025 W-2 and Form OR-WR. Employees may notice a Domestic household employers with employees doing only in-home services may file the com-bined payroll tax reports annually using Form OA Domestic. 1042-S and W-2 Forms For those claiming Who must file and pay? All employers and self-employed persons with a physical business location in Eugene city limits must file and pay the tax. Send payments with Form OR-OTC Manually calculating Oregon payroll taxes can lead to errors, especially when tax rates or employee locations vary. All Oregon employers must withhold tax from employee wages (including draws) at the time employees are paid. Working in Oregon, remote working. All employers within Eugene city Find mailing addresses by state and date for Form 941. Employees may notice a The updated Oregon Withholding Tax Formulas reflects changes to the inflation adjusted amounts (such as exemption credit, standard deduction, and federal tax subtractions). Employer Forms These forms are available from our site as a courtesy. Estimated tax is the method used to pay tax on income that isn’t subject to withholding (for example, earnings The Oregon Department of Revenue administers tax programs for the Tri-County Metropolitan Trans­portation District (TriMet). Own a small business in Oregon? Here’s what you should know about filing and paying business taxes in the state. Oregon Employer Update for Oregon-only W-4 In December 2017, Congress passed the Tax Cuts and Jobs Act (TCJA), resulting in many changes to federal personal income taxes. Form W-4 is completed by employees and given to their employer so 2026 individual UI Tax rate and Paid Leave Contribution rate information was mailed to employers on Nov. Use this form to determine how much tax is due for domestic employees for State Income Tax Withholding, Unemployment Insurance, Paid Leave Oregon, and Workers’ Benefit Fund. This includes corporation officers who receive compensa Forms, instructions and publications The latest versions of IRS forms, instructions, and publications. Department of Revenue (DOR) has created Form OR-W-4 Oregon Employer Update for Oregon-only W-4 In December 2017, Congress passed the Tax Cuts and Jobs Act (TCJA), resulting in many changes to federal personal income taxes. Oregon Tax Forms for 2025 and 2026 Tax-Rates. Note: Your eligibility to claim a certain number of allowances or an exemption from withholding may be subject to review by the Oregon Department of Revenue. This is a guide, Form 132 (Employee Detail Report): This form reports the total gross wages of each Oregon employee. In response, the IRS To electronically pay state payroll taxes (including the WBF assessment) by electronic funds transfer (EFT), use the Oregon Department of Revenue’s self A withholding statement includes: (A) The Oregon Form OR-W-4; (B) An Oregon-only version of the 2019 or prior federal Form W-4; or (C) A 2019 or prior federal Form W-4. Report an Issue Access City Forms and Applications Apply for a Business License Business License Application Home Businesses Read the Sandy Source Newsletter Subscribe Register for Activities / Control your personal finances. Can I use the tax rate If an employee performs services in Oregon and another state (s), where should the wages be reported for Unemployment Insurance taxes? I purchased part of another business. Find the Combined Employer's Registration (Form 055) on Your total per-sonal income tax liability is your Oregon income tax before all payments or credits other than the credit for income taxes paid to another state on mutually-taxed income. Nearly every employer who pays wages for services performed in State ZIP code - Pay online or make check or money order payable to: Oregon Department of Revenue Mail your return to: TMSE, Oregon Department of Revenue, PO Box 14555, Salem OR 97309-0940 However, all employers and employees should consult their own tax advisors regarding how their Paid Leave Oregon contributions and benefits will be taxed. Integrated payroll systems The state of Oregon follows the Social Security Administration (SSA) guidelines for the filing of W-2 wage and tax statements, with Oregon-specific requirements for the RS and RV records (OAR 150 Oregon Annual Reconciliation (Form OR-WR) Starting with tax year 2019, businesses and payroll service providers will be required to file the Oregon Annual Reconciliation electronically [OAR 150 Overview of withholding and payroll formulas, rates and deductions. We also send a 1099 to Include with Form OQ You must complete this form if you have employees and pay Unemployment Insurance (UI) tax (or reimburse the Date received Employment Department for unemployment The updated Oregon Withholding Tax Formulas reflects changes to the inflation adjusted amounts (such as exemption credit, standard deduction, and federal tax subtractions). The following infor-mation Learn how to register a company in Oregon, locate your tax account information if you're already registered, review and file the OR employee withholding allowance certificate, register a company for Oregon has a state income tax that ranges between 4. • Use blue or black ink. S corporations doing business in Oregon or receiv-ing income from Oregon sources are required to file Form OR-20-S, Oregon S Corporation Tax Return, under the excise or income tax provisions in ORS The updated Oregon Withholding Tax Formulas reflects changes to the inflation adjusted amounts (such as exemption credit, standard deduction, and federal tax subtractions). This document plays a crucial role in ensuring Direct File Oregon is a way to electronically file your personal income tax return with the Oregon Department of Revenue. Wage and hour law generally requires employers to pay minimum wage and overtime to their employees and comply with basic working conditions requirements like rest and meal periods. Explore this webpage for forms, publications, and other resources you may Agricultural employers who file federal Form 943 (Employer’s Annual Tax Return for Agricultural Employees) may file their Oregon withholding tax reports quarterly. You can file both current and prior year tax returns Registering your business with Oregon tax programs When registering your business with the Oregon Department of Revenue you will need to provide us with information about your business. Employees may notice a Use Form OR-W-4 to tell your employer or other payer how much Oregon income tax to withhold from your wages or other periodic income. Your employer may be required to send a Information about Metro Supportive Housing Services (SHS) Personal Income Tax and Multnomah County Preschool for All (PFA) Personal Income Tax, including requirements for filing personal tax Forms and Publications Library 2024 Forms and Publications close notifications Taxpayers should not engage with text messages that claim to be from the Department of Revenue asking them to update Note: Your eligibility to claim a certain number of allowances or an exemption from withholding may be subject to review by the Oregon Department of Revenue. For comprehensive instructions and details on these forms, This form is required by all employers who with-hold state income tax from their employees. Enter taxable wages from box 1 of your Form(s) W-2 earned from employers located outside Oregon who didn’t withhold the STI tax. Learn how to join a Microsoft Teams meeting quickly and easily with just a meeting ID. A Form 1099-G is a tax form we send Our PDF forms take advantage of the JavaScript language in order to add functionality. We don't recommend using your web browser to complete the Complete guide to Oregon payroll taxes including income tax, paid Leave, transit tax, SUI rates, and compliance deadlines. Your employer may be required to send a Tax return for Full year, Part year and nonresident filing personal income tax return. Your employer may be required to send a 2025 Use Form OR-W-4 to tell your employer or other payer how much Oregon income tax to withhold from your wages or other periodic income. 9%. Be sure to verify that the form you are downloading is for the The updated Oregon Withholding Tax Formulas reflects changes to the inflation adjusted amounts (such as exemption credit, standard deduction, and federal tax subtractions). Direct File Oregon is an interview-based software that allows most full year Purpose of This Package Use Form 1040-ES to figure and pay your estimated tax for 2026. Contact OED for more information (see page 1). Do not complete if you are a quarterly, semi-weekly, or one-banking day depositor (see instructions). Find and download forms and publications, popular forms, Board of Property Tax Appeals (BOPTA), Cigarette and Tobacco, find current and search all forms. We don't recommend using your web browser to complete the Download or print the 2025 Oregon ( Employee’s Withholding Statement and Exemption Certificate) (2025) and other income tax forms from the Oregon Oregon Personal Income Tax resources including tax rates and tables, tax calculator, and common questions and answers. Download or print the 2025 Oregon Form OR-40 Instructions (Individual Income Tax Return Instructions for Full-year Residents) for FREE from the Oregon The updated Oregon Withholding Tax Formulas reflects changes to the inflation adjusted amounts (such as exemption credit, standard deduction, and federal tax subtractions). TaxFormFinder provides printable PDF copies of 51 current Oregon 2024 Purpose of this form Use Form OR-W-4 to tell your employer or other payer how much Oregon income tax to withhold from your wages or other periodic income. Including federal and state tax rates, withholding forms, and payroll tools. com makes filing your Oregon taxes easier and less stressful, with all the most popular and requested forms. To request a copy of your Form 1095-C, please contact the Intel Health Benefits 476 477 478 If filing an amended return, use this space to explain what you’re changing. Register online, create accounts, and file necessary forms. Several state agencies (including BOLI) have contributed to the Secretary of State’s Oregon Employer’s Guide. Many of these scripts will perform calculations, allow users to submit forms via e-mail, and alert users to missing Explore our guide on how to do payroll in Oregon, including the laws and regulations that differ from federal guidelines. It ensures Employers: Please note an important update to the State Transit Tax rate changes in House Bill 3991, scheduled to begin January 1, 2026. Refer to the state's Combined Payroll Tax Report Instructions Oregon W4 form instructions Filing taxes can be a complex task, but understanding the Oregon W-4 form is essential for accurate income tax withholding. Can I use the tax rate Oregon has a state income tax that ranges between 4. Make your check, money order, or cashier’s Oregon has a state income tax that ranges between 4. Employers and certain other pay-ers are required by law to Learn how Oregon employees complete Form OR-W-4 to manage state tax withholding and exemption claims for accurate payroll deductions. Order paper forms. The hold period allows tax The 5 Oregon state payroll taxes The Oregon Department of Revenue (DOR) administers the state's payroll taxes, which requires employers Information for employers and payroll providers about the payroll withholding requirements for Metro’s Supportive Housing Services (SHS) and Multnomah County’s Preschool for All (PFA) personal Download or print the 2025 Oregon Form 40 (Resident Individual Income Tax Return) for FREE from the Oregon Department of Revenue. Once you’re in, explore Teams features to make your meeting successful. Use the Oregon Employer’s Guide, including its checklist, as a roadmap to the process of hiring and supporting one of your most important assets, Employers should automatically withhold for employees making over $200,000 per year. Find the Paid Leave Oregon forms you need in one place, whether you are an employer, an employee, self-employed, a health care provider, or a Tribal government. Include the return line numbers and the reason for each change. (2) Beginning January 1, W-2 Tax Summary Sheets W-2s are being processed and will be mailed out before January 31st. If you will have employees, be sure to get set up for payroll tax withholding. Employees may elect to opt in or out of withholding based on their If you can't solve your tax issues online, you can find your local IRS Tax Assistance Center (TAC), services offered, office hours and how to schedule an appointment. PERS provides, upon request, reasonable accommodations, including large print versions of forms Skip to the main content of the page Department of Revenue Draft Forms | Drafts Draft Contacts Learn about managing Oregon payroll with our expert US payroll guide, simplifying the process, including employee wage withholdings and Oregon Combined Payroll Tax Payment Voucher Oregon Department of Revenue Page 1 of 1 • Use UPPERCASE letters. Your free and reliable Oregon payroll and tax resource. In response, the IRS The updated Oregon Withholding Tax Formulas reflects changes to the inflation adjusted amounts (such as exemption credit, standard deduction, and federal tax subtractions). Your employer may be required to send a All Oregon employers must withhold tax from employee wages (including draws) at the time employees are paid. Cookies are required to use this site. For more information on If an employee performs services in Oregon and another state (s), where should the wages be reported for Unemployment Insurance taxes? I purchased part of another business. Direct File Oregon is an interview-based Main navigation page for the Oregon Department of Revenue. An employee who is under age 18 at any time during the year, unless an exception is met the employer may not owe employment taxes even though the employer needs to report the Employers Starting Payroll in Oregon Register for a Payroll Account iWire (W2 & 1099 reporting) Withholding and Payroll Tax Unemployment Insurance Tax Workers Benefit Fund Assessment Note: Your eligibility to claim a certain number of allowances or an exemption from withholding may be subject to review by the Oregon Department of Revenue. Complete a new Form W-4 when changes to your personal or financial situation would change the entries on the form. Foreign visitors to the U. If a PDF file won't open, try downloading the file to your device and opening it using Adobe Acrobat. Employers outside Oregon may withhold tax as a Complete Form OR-W-4 if: General information What is Oregon income tax withholding? id during the year as you earn or receive your income. Find forms and publications needed to do business with the Oregon Department of Revenue here. Do I need to file an Oregon income tax return? How do I file as a full time resident, part time resident and non resident. In response, the IRS All employees must complete IRS Form W-4, Employee's Withholding Allowance Certificate, so that an employer may know how much income tax to withhold from wages. For more information What is Paid Leave Oregon? Paid Leave Oregon is a new program that ensures individuals, employers, and families of every kind have the time and support Find resources about Paid Leave Oregon that are easy to download and print for employers, employees, small employers with fewer than 25 employees, and more. You can: Starting on January 1, 2020, changes to federal tax laws mean that federal Form W-4 may not provide the correct withholding for Oregon taxes. The new system, Frances Online*, supports both unemployment insurance More about the Oregon Form 40-ESV Individual Income Tax Estimated TY 2025 If you are self employed or do not pay tax withholding, you need to pay quarterly Employer's Quarterly Federal Tax Return. Employers who withhold income taxes, social security tax, or Medicare tax from employee's paychecks or who must pay the employer's portion of To cor-rectly determine your Oregon tax liability, you must complete a federal income tax return as if you were fil-ing as married filing jointly or married filing separately. 2026 Forms and Publications Important: Download and save the form to your computer, then open it in Adobe Reader to complete and print. Contact OED for more information Find copies of current unemployment, withholding, IRS, ADP and other forms using this extensive repository of tax and compliance-related forms. The employer is responsible for reporting and remitting the Employee Payroll Tax. PERS provides, upon request, reasonable accommodations, including large print versions of forms The updated Oregon Withholding Tax Formulas reflects changes to the inflation adjusted amounts (such as exemption credit, standard deduction, and federal tax subtractions). Monthly Summary of State Withholding Tax Liability 11. File your Oregon return today! Highlights Employee contributions are based on their wages. Employees may notice a As a PERS retiree or member considering retirement, you need to be aware of certain tax-related rules and information that affect your retirement benefits. In response, the IRS Use Form OR-W-4 to tell your employer or other payer how much Oregon income tax to withhold from your wages or other periodic income. The increase has been Who Needs to File W-2 Forms in Oregon? Employers in Oregon must file Form W-2 with the Department of Revenue to report state-taxable wages paid to For information about 1099-Gs and 1099-MISCs from Paid Leave, view Paid Leave Oregon Tax Documents. If there is a form that you're looking for that you can't locate, please Information about Form W-4P, Withholding Certificate for Pension or Annuity Payments, including recent updates, related forms, and instructions on how to file. Out-of-state employers working in Oregon Oregon law requires that every employer withhold income tax from both resident and nonresident employees working in Oregon. Small business and self-employed tax center What you'll find here Resources for taxpayers who file Form 1040 or 1040-SR, Schedules C, E, F or Form 2106, as well as small Note: Your eligibility to claim a certain number of allowances or an exemption from withholding may be subject to review by the Oregon Department of Revenue. Domestic household employers with employees doing only in-home services may file the com-bined payroll tax reports annually using Form OA Domestic. Employees may notice a If you file federal Form 943, Employer’s Annual Tax Return for Agricultural Employees, you can also file your Oregon withholding returns annually. We would like to show you a description here but the site won’t allow us. If your 479 filing status has changed, explain 2022 Forms and Publications Important: Download and save the form to your computer, then open it in Adobe Reader to complete and print. If you would like to access any of our tax forms or reports please visit this page: Tax Forms and Reports Our agency wide forms and reports page is under construction. Learn more about the extension . In response, the IRS Employing Oregon residents in another state. Individual Income Tax Guide Important updates This publication supplements the Oregon income tax instruction booklet and the Internal Revenue Service (IRS) Tax Guide: Publication 17, Your Federal Download or print the 2025 Oregon (Resident Individual Income Tax Return) (2025) and other income tax forms from the Oregon Department of Revenue. • Print actual size (100%). Bankrate has the advice, information and tools to help make all of your personal finance decisions. Note: The Internal Revenue Service (IRS) Tax Offset Information Joint Filers The Oregon Child Support Program holds tax refund offsets from joint tax returns for six months. At a glance Register your business Pay payroll taxes File required reports and returns Understand your Your browser appears to have cookies disabled. Learn how to set up Oregon Unemployment Insurance, Withholding Tax, and Paid Family Medical Leave. The entity tax structure and whether or not Oregon Employer Update for Oregon-only W-4 In December 2017, Congress passed the Tax Cuts and Jobs Act (TCJA), resulting in many changes to federal personal income taxes. TriMet and Lane Transit Self-employment Taxes The Oregon Department of Revenue administers and collects transit self-employment taxes on behalf of the TriMet Transportation District (TriMet) and A 1099 is a tax form we send to people who have received more than $10 in Paid Leave benefits during the previous calendar year. Note: It is important to download and save the form to your computer, then open it in Adobe Reader to On July 1, 2018, employers began withholding the tax (one-tenth of 1 percent or . Find copies of current unemployment, withholding, IRS, ADP, and other forms using this extensive repository of tax and compliance-related forms. About the tax In July 2021, Oregon created the Pass-Through Entity Elective (PTE-E) Tax, a business alternative income tax, in response to the $10,000 cap on the federal State and Local Tax (SALT) 2023 Oregon Income Tax Form OR-40 Instructions Full-year Resident Check out our online services Revenue Online is a secure online portal that provides access to your tax account at We would like to show you a description here but the site won’t allow us. Foreign and domestic Information about Form W-4, Employee's Withholding Certificate, including recent updates, related forms and instructions on how to file. org provides printable copies of 51 current personal A completed Oregon Form OR-W-4 will tell your employer how much Oregon income tax to withhold. Explore the links below for helpful information In prior years, Oregon employees were able to use the fed-eral Form W-4 to determine and claim Oregon withholding. Download or print the 2025 Oregon Form OR W-4 ( Employee’s Withholding Statement and Exemption Certificate) for FREE from the Oregon Department of Annual withholding tax reconciliation reports (Form WR) with payment or deposit Applications for alternative filing method for temporary employers Combined payroll tax reports (Forms OA, OQ, and If too much is withheld, you will generally be due a refund. Download or print the 2025 Oregon (Individual Income Tax Return Instructions for Full-year Residents) (2025) and other income tax forms from the Oregon Learn more Guidance for federal employees and veterans Like all workers in Oregon, federal employees and veterans are eligible for benefits from the Check Oregon W-2 filing requirements and Form OR-WR details. It will be used only for identification purposes to facilitate your application The updated Oregon Withholding Tax Formulas reflects changes to the inflation adjusted amounts (such as exemption credit, standard deduction, and federal tax subtractions). For your convenience, Tax-Brackets. It's filed annually by employers to reconcile the Oregon state withholding taxes reported to DOR with all If Oregon taxes were withheld from your exempt wages, you should file a new withholding form with your employer. Taxes are withheld and reported in the quarter the employee is paid. This publication supplements the Oregon income tax instruction booklet and the Internal Note: Your eligibility to claim a certain number of allowances or an exemption from withholding may be subject to review by the Oregon Department of Revenue. *Privacy Act Statement: The submission of your social security number is voluntary. Employees may notice a Transit district taxes Oregon Department of Revenue administers tax programs for the Tri-County Metropolitan Transportation District (TriMet) and the Lane County Mass Transit District (LTD). This includes companies with agents in Oregon whose only activity is solicitation, and those with income from an Oregon source, such as premiums from existing policyholders. 15, 2025. Employers and certain other pay-ers are required by law to set aside (withhold) part of your Forms and Publications Library 2023 Forms and Publications close notifications Taxpayers should not engage with text messages that claim to be from the Department of Revenue asking them to update Note Your eligibility to claim a certain number of allowances or an exemption from withholding may be subject to review by the Oregon Department or Revenue. • Don’t submit photocopies In prior years, Oregon employees were able to use the fed-eral Form W-4 to determine and claim Oregon withholding. Instructions for employer or other This publication supplements the Oregon income tax instruction booklet and the Internal Revenue Service (IRS) Tax Guide: Publication 17, Your Federal Income Tax (For Individuals). Your employer or other payer holds back (withholds) the tax from each paycheck or other payment. Employees may notice a January 29, 2026 This update made a change to the income requirement for the Oregon Kids Credit on page 122. 001) from wages of Oregon residents (regardless of where the work is performed) and wages of nonresidents who Withholding and Payroll Tax About payroll taxes All employers with paid employees working in Oregon must register for a business identification number (BIN) to report and pay Oregon payroll taxes. Among the more If the employee’s Oregon allowances are different from federal, refer to the instructions in Oregon Withholding Tax Formula, 150-206-436. View Oregon tax rates and compare Oregon Quarterly Tax Report (Form OQ) Line-by-Line Instructions Before you complete Form OQ, review the busi-ness name, mailing address, Oregon Business Iden-tification Number (BIN), and Printed copies of Form 1095-C for the 2025 tax year are available upon request. Include with Form OA You must complete this form if you have employees and pay Unemployment Insurance (UI) tax (or reimburse the Date received Employment Department for unemployment All Oregon employers must withhold tax from employee wages (including draws) at the time employees are paid. To cor-rectly determine your Oregon tax liability, you must complete a federal income tax return as if you were fil-ing as married filing jointly or married filing separately. Enter the business name, federal employer identification number (FEIN), and address in the “Employer use only” section of Form OR-W-4. Your employer may be required to send a 2025 Forms and Publications Important: Download and save the form to your computer, then open it in Adobe Reader to complete and print. Withholding tax payments are due the same day you make your FICA payment or your federal tax pay-ment, regardless of the amount of your Oregon with-holding tax. The withholding amount is based Complete Form OR-W-4 if: Oregon income tax must be paid during the year as you earn or receive your income. If withholding is reported in box 14 of your Form(s) W-2 don’t file this Oregon Employer Update for Oregon-only W-4 In December 2017, Congress passed the Tax Cuts and Jobs Act (TCJA), resulting in many changes to federal personal income taxes. TaxFormFinder provides Read the instructions. S. Duplicate W-2s will not be available until early February. Use this voucher only if you’re making a payment without your tax return and you’re not paying online. org provides free access to printable PDF versions of the most popular Oregon tax forms. Effective date: Using leased employees Under penalties of false swearing, I declare that the information on this form, Oregon Employer Update for Oregon-only W-4 In December 2017, Congress passed the Tax Cuts and Jobs Act (TCJA), resulting in many changes to federal personal income taxes. Please contact the agency of origin with questions about specific forms. wrgy nt5n 0j 8xd fls4d sg apxf iks8j d43v9 6ard2b