Oregon Dept. of Revenue
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News Releases
Kicker details confirmed - 10/15/19

A more than $1.5 billion tax surplus was confirmed by the Office of Economic Analysis (OEA) earlier this month, triggering a tax surplus credit, or “kicker,” for the 2018 tax year.

Instead of kicker checks, the surplus will be returned to taxpayers through a credit on their 2019 state personal income tax returns filed in 2020.

To calculate the amount of your credit, multiply your 2018 tax liability before any credits—line 22 on the 2018 Form OR-40—by 16 percent. This percentage is determined and certified by OEA. Taxpayers who claimed a credit for tax paid to another state will need to subtract the credit amount from their liability before calculating the credit.

You're eligible to claim the kicker if you filed a 2018 tax return and had tax due before credits. Even if you don't have a filing obligation for 2019, you still must file a 2019 tax return to claim your credit. There will be detailed information on how to claim your credit in the 2019 Oregon personal income tax return instructions: Form OR-40 for full-year Oregon residents, Form OR-40-P for part-year residents, and Form OR-40-N for nonresidents. Composite and fiduciary-income tax return filers are also eligible.

Keep in mind that the state may use all or part of your kicker to pay any state debt you owe, such as tax due for other years, child support, court fines, or school loans.

A What’s My Kicker? calculator will be active on Revenue’s website for personal income tax filers when filing season opens in January. To calculate your kicker, you’ll enter your name, Social Security Number, and filing status for 2018 and 2019.

Visit www.oregon.gov/dor to get tax forms, check the status of your refund, or make tax payments; call 800-356-4222 toll-free from an Oregon prefix (English or Spanish); 503-378-4988 in Salem and outside Oregon; or email questions.dor@oregon.gov. For TTY (hearing or speech impaired), call 800-886-7204.

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Department of Revenue seeks input from Salem area businesses - 09/24/19

Salem, OR—The Oregon Department of Revenue (DOR) will seek input about the administrative rules for the state’s new Corporate Activity Tax from business taxpayers and tax preparers in a meeting in Salem Oct. 4.

Traveling across Oregon, rule writers are sitting down to hear the concerns, questions and suggestions of those affected by the rules.

Salem area business taxpayers and tax preparers are invited to discuss the rules 7:30 to 9 a.m., Friday, Oct. 4, in the Oregon Employment Department auditorium, 875 Union Street in Salem.

“We’re touring the state to allow more of the business community to provide valuable input as we move through the rule-making process,” said Nia Ray, director of the Oregon Department of Revenue. “We are excited to have Salem area business taxpayers and tax preparers join this important conversation.”

The Department of Revenue also plans to host a series of conference calls following the currently planned statewide tour to allow business taxpayers and tax preparers who were unable to attend the meetings in person to participate in the rules discussion.

House Bill 3427 created Oregon’s Corporate Activity Tax and grants DOR the responsibility of writing rules to implement it.

The Corporate Activity Tax imposes a $250 tax on the first $1 million of gross receipts after subtractions and 0.57% tax on gross receipts greater than $1 million after subtractions, beginning January 1. It is expected to generate $1 billion a year to boost funding for public schools.

Throughout each meeting on the tour, department representatives will ensure two-way conversations and do their best to answer questions from attendees. They’ll also seek input from attendees to help guide the rule-making process.

Issues expected to be discussed at the series of meetings include:

  • Who must register.
  • When and how businesses register.
  • Who must file and who must pay the tax.
  • Annual returns based on calendar year activity.
  • How commercial activity is defined.
  • Exemptions for charitable organizations.
  • Exclusions for groceries, subcontractors, wholesalers and others.
  • What counts toward the 35% subtraction.
  • How estimated payments will be calculated.
  • When estimated payments are due.

More information about the Corporate Activity Tax, including a list of frequently asked questions, is available on the Department of Revenue’s website.

Those who are unable to attend but want to provide input may email questions or comments to cat.help.dor@oregon.gov.

Visit www.oregon.gov/dor to get tax forms, check the status of your refund or make tax payments; call 800-356-4222 toll-free from an Oregon prefix (English or Spanish); 503-378-4988 in Salem and outside Oregon; or email questions.dor@oregon.gov. For TTY (hearing or speech impaired), call 800-886-7204.

Department of Revenue seeks input from Portland area businesses - 09/24/19

Salem, OR—The Oregon Department of Revenue (DOR) will seek input about the administrative rules for the state’s new Corporate Activity Tax from business taxpayers and tax preparers in a meeting in Portland Oct. 3.

Traveling across Oregon, rule writers are sitting down to hear the concerns, questions and suggestions of those affected by the rules.

Portland area business taxpayers and tax preparers are invited to discuss the rules 5:30 to 7 p.m., Thursday, Oct. 3, in Room 1B of the Portland State Office Building, 800 NE Oregon Street in Portland.

“We’re touring the state to allow more of the business community to provide valuable input as we move through the rule-making process,” said Nia Ray, director of the Oregon Department of Revenue. “We are excited to have business taxpayers and tax preparers in the Portland area join this important conversation.”

The Department of Revenue also plans to host a series of conference calls following the currently planned statewide tour to allow business taxpayers and tax preparers who were unable to attend the meetings in person to participate in the rules discussion.

House Bill 3427 created Oregon’s Corporate Activity Tax and grants DOR the responsibility of writing rules to implement it.

The Corporate Activity Tax imposes a $250 tax on the first $1 million of gross receipts after subtractions and 0.57% tax on gross receipts greater than $1 million after subtractions, beginning January 1. It is expected to generate $1 billion a year to boost funding for public schools.

Throughout each meeting on the tour, department representatives will ensure two-way conversations and do their best to answer questions from attendees. They’ll also seek input from attendees to help guide the rule-making process.

Issues expected to be discussed at the series of meetings include:

  • Who must register.
  • When and how businesses register.
  • Who must file and who must pay the tax.
  • Annual returns based on calendar year activity.
  • How commercial activity is defined.
  • Exemptions for charitable organizations.
  • Exclusions for groceries, subcontractors, wholesalers and others.
  • What counts toward the 35% subtraction.
  • How estimated payments will be calculated.
  • When estimated payments are due.

More information about the Corporate Activity Tax, including a list of frequently asked questions, is available on the Department of Revenue’s website.

Those who are unable to attend but want to provide input may email questions or comments to cat.help.dor@oregon.gov.

Visit www.oregon.gov/dor to get tax forms, check the status of your refund or make tax payments; call 800-356-4222 toll-free from an Oregon prefix (English or Spanish); 503-378-4988 in Salem and outside Oregon; or email questions.dor@oregon.gov. For TTY (hearing or speech impaired), call 800-886-7204.

Hermiston, Boardman meetings planned on Corporate Activity Tax rules - 09/24/19

Salem, OR—The Oregon Department of Revenue (DOR) will host a pair of meetings in eastern Oregon Oct. 2–3 to seek input from business taxpayers and tax preparers about the administrative rules for Oregon’s new Corporate Activity Tax.

Traveling across Oregon, rule writers are sitting down to hear the concerns, questions and suggestions of those affected by the rules.

Eastern Oregon business taxpayers and tax preparers will have two opportunities to discuss the rules. Meetings are set for:

  • Wednesday, Oct. 2, 5:30 to 7 p.m., Hermiston Community Center, 415 S. Highway 395 in Hermiston.
  • Thursday, Oct. 3, 7 to 8:30 a.m., SAGE Center, 101 Olson Road in Boardman.

“Input from business taxpayers and tax preparers will play an important role as we move through the rule-making process for the Corporate Activity Tax,” said Nia Ray, director of the Oregon Department of Revenue. “By hosting meetings in both Hermiston and Boardman, we hope more of the eastern Oregon business community can join the conversation.”

The Department of Revenue also plans to host a series of conference calls following the currently planned statewide tour to allow business taxpayers and tax preparers who were unable to attend the meetings in person to participate in the rules discussion.

House Bill 3427 created Oregon’s Corporate Activity Tax and grants DOR the responsibility of writing rules to implement it.

The Corporate Activity Tax imposes a $250 tax on the first $1 million of gross receipts after subtractions and 0.57% tax on gross receipts greater than $1 million after subtractions, beginning January 1. It is expected to generate $1 billion a year to boost funding for public schools.

Throughout each meeting on the tour, department representatives will ensure two-way conversations and do their best to answer questions from attendees. They’ll also seek input from attendees to help guide the rule-making process.

Issues expected to be discussed at the series of meetings include:

  • Who must register.
  • When and how businesses register.
  • Who must file and who must pay the tax.
  • Annual returns based on calendar year activity.
  • How commercial activity is defined.
  • Exemptions for charitable organizations.
  • Exclusions for groceries, subcontractors, wholesalers and others.
  • What counts toward the 35% subtraction.
  • How estimated payments will be calculated.
  • When estimated payments are due.

More information about the Corporate Activity Tax, including a list of frequently asked questions, is available on the Department of Revenue’s website.

Those who are unable to attend but want to provide input may email questions or comments to cat.help.dor@oregon.gov.

Visit www.oregon.gov/dor to get tax forms, check the status of your refund or make tax payments; call 800-356-4222 toll-free from an Oregon prefix (English or Spanish); 503-378-4988 in Salem and outside Oregon; or email questions.dor@oregon.gov. For TTY (hearing or speech impaired), call 800-886-7204.

Bend, Redmond meetings planned on Corporate Activity Tax rules - 09/24/19

The Oregon Department of Revenue (DOR) will host a pair of meetings in central Oregon Oct. 1–2 to seek input from business taxpayers and tax preparers about the administrative rules for Oregon’s new Corporate Activity Tax.

Traveling across Oregon, rule writers are sitting down to hear the concerns, questions and suggestions of those affected by the rules.

Central Oregon business taxpayers and tax preparers will have two opportunities to discuss the rules. Meetings are set for:

  • Tuesday, Oct. 1, 5:30 to 7 p.m., OSU Cascades Graduate Research Center, 650 SW Columbia Street in Bend.
  • Wednesday, Oct. 2, 7 to 8:30 a.m., Middle Sister Building, Deschutes County Fairgrounds, in Redmond.

“Input from business taxpayers and tax preparers will play an important role as we move through the rule-making process for the Corporate Activity Tax,” said Nia Ray, director of the Oregon Department of Revenue. “By hosting meetings in both Bend and Redmond, we hope more of the central Oregon business community can join the conversation.”

The Department of Revenue also plans to host a series of conference calls following the currently planned statewide tour to allow business taxpayers and tax preparers who were unable to attend the meetings in person to participate in the rules discussion.

House Bill 3427 created Oregon’s Corporate Activity Tax and grants DOR the responsibility of writing rules to implement it.

The Corporate Activity Tax imposes a $250 tax on the first $1 million of gross receipts after subtractions and 0.57% tax on gross receipts greater than $1 million after subtractions, beginning January 1. It is expected to generate $1 billion a year to boost funding for public schools.

Throughout each meeting on the tour, department representatives will ensure two-way conversations and do their best to answer questions from attendees. They’ll also seek input from attendees to help guide the rule-making process.

Issues expected to be discussed at the series of meetings include:

  • Who must register.
  • When and how businesses register.
  • Who must file and who must pay the tax.
  • Annual returns based on calendar year activity.
  • How commercial activity is defined.
  • Exemptions for charitable organizations.
  • Exclusions for groceries, subcontractors, wholesalers and others.
  • What counts toward the 35% subtraction.
  • How estimated payments will be calculated.
  • When estimated payments are due.

More information about the Corporate Activity Tax, including a list of frequently asked questions, is available on the Department of Revenue’s website.

Those who are unable to attend but want to provide input may email questions or comments to cat.help.dor@oregon.gov.

Visit www.oregon.gov/dor to get tax forms, check the status of your refund or make tax payments; call 800-356-4222 toll-free from an Oregon prefix (English or Spanish); 503-378-4988 in Salem and outside Oregon; or email questions.dor@oregon.gov. For TTY (hearing or speech impaired), call 800-886-7204.