Oregon Dept. of Revenue
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News Releases
Check your Oregon tax withholding now as the last quarter of 2020 begins - 10/16/20

The Department of Revenue is reminding taxpayers that now is the perfect time to review their Oregon tax withholding and payments to avoid a surprise when filing next year.

“We encourage Oregon taxpayers to check their withholding for tax year 2020,” said Personal Tax and Compliance Division Administrator JoAnn Martin. “Not withholding enough during the year could lead to an unexpected tax bill in 2021.”

Oregon’s Form OR-W-4 and Revenue’s online withholding calculator allow taxpayers to determine the correct amount to withhold for Oregon personal income tax. The 2020 Form OR-W-4 and the withholding calculator are available on the department’s website.

Generally, wage earners should periodically review their withholding, especially when they had a recent personal or financial change that may affect their tax situation such as a change in income, filing status, or number of dependents.

This year, thousands of Oregon taxpayers have had to file for unemployment benefits, many of them for the first time. Unemployment compensation is taxable and withholding is not done automatically. If recipients did not elect to have state income tax withheld when applying for benefits, they will need to fill out Form 1040WH from the Oregon Employment Department website and submit it to the OED to authorize withholding.

To get tax forms, check the status of your refund, or make payments, visit www.oregon.gov/dor or email questions.dor@oregon.gov. You can also call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing or speech impaired), we accept all relay calls.

 

Third-quarter estimated payments for CAT due October 31 - 10/15/20

Third-quarter 2020 estimated payments for Oregon’s new Corporate Activity Tax (CAT) are due by October 31. Taxpayers expecting to owe $10,000 or more of Corporate Activity Tax for the calendar year must make estimated payments.

For businesses negatively affected by the COVID-19 pandemic, the Oregon Department of Revenue will honor a business taxpayer’s good-faith efforts to comply with the CAT and not assess penalties if they document their efforts to comply, including how COVID-19 has impacted their business.

If COVID-19 impacted businesses know they’ll owe $10,000 or more in annual corporate activity tax in 2020 and can pay, they should make estimated quarterly payments and comply with the law to the fullest extent possible.

Guidance about making CAT quarterly payments can be found on the CAT page
of the Department of Revenue website.

Information available by following the Beyond the FAQ link includes answers to the questions:
• How to calculate CAT liability?
• When are estimated payments required?
• How do I pay my estimated taxes?

Registration for the CAT is still required. Businesses must register within 30 days of reaching $750,000 in Oregon commercial activity in the calendar year. Registration is available through Revenue Online, and the department offers a series of online resources to help with registration on the
CAT page
of the Department of Revenue website.

Taxpayers with general questions about the CAT can email cat.help.dor@oregon.gov or call 503-945-8005.

To get tax forms, check the status of your refund, or make tax payments, visit www.oregon.gov/dor or email questions.dor@oregon.gov. You also can call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing- or speech-impaired), we accept all relay calls.

Department of Revenue schedules rules hearing for October 27 - 10/07/20

Salem, OR—In accordance with social distancing measures necessary during the COVID-19 pandemic, the Department of Revenue (DOR) will host a public hearing for eight permanent administrative rules for the Corporate Activity Tax and five other rules via conference call from 9 to 11 a.m. Tuesday, October 27.

To participate in the hearing, interested parties should call 541-465-2805 and enter conference PIN 234470 when prompted. Those wishing to testify at the hearing will need to register beginning at 8:45 a.m. on the conference call line. Those needing to make alternate arrangements for registration should contact the DOR rules coordinator before 8:45 a.m. Tuesday, October 27.

The public may also send written comments to the rules coordinator by email, fax, or mail. Comments must be received no later than 5 p.m. Tuesday, October 27. Contact information for the rules coordinator is included below.

Katie McCann
Administrative Rules Coordinator
Director's Office
955 Center St NE
Salem, OR 97301-2555
Telephone: 503-509-9787
Email: ulescoordinator.dor@oregon.gov?subject=RE:%20">Rulescoordinator.dor@oregon.gov
Fax: 503-945-8290

The CAT rules being considered are:
• 150-314-0248 Refund offset priority.
• 150-317-1025 Corporate Activity Tax: Election to exclude non-U.S. members from unitary group.
• 150-317-1070 Sourcing of motor carrier transportation services.
• 150-317-1170 Farming operations: Clarifying definitions.
• 150-317-1200 Cost input or labor subtraction.
• 150-317-1300 Estimated tax: When estimated payments are required.
• 150-317-1400 Determining property resold out of state, and methods of determining.
• 150-317-1500 Good faith effort.
Other rules being considered in the hearing include:
• 150-305-0140 Interest on deficiencies and delinquencies.
• 150-305-0142 Interest on refunds.
• 150-294-0490 Property taxes certified.
• 150-311-0656 Deferral criteria when applying with a reverse mortgage.
• 150-305-0160 Penalty for dishonored checks.

The rules and additional information about the hearing can be found on the administrative rules page of the Revenue website.

Taxpayers with general questions about the CAT can email cat.help.dor@oregon.gov or call 503-945-8005.

To get tax forms, check the status of your refund, or make tax payments, visit www.oregon.gov/dor or email questions.dor@oregon.gov. You also can call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing- or speech-impaired), we accept all relay calls.

Online Corporate Activity Tax training sessions scheduled in October - 10/02/20

Salem, OR—The Oregon Department of Revenue (DOR) will host a pair of live training sessions on the Zoom video conferencing platform in October to provide information to business taxpayers and tax professionals about the administrative rules for Oregon’s new Corporate Activity Tax (CAT).

The first meeting is planned for noon to 2 p.m. PDT October 19.
• Meeting link: https://www.zoomgov.com/j/1608045185.
• Passcode: 920761
The second meeting is planned for 9 to 11 a.m. PDT October 20.
• Meeting link: https://www.zoomgov.com/j/1619858903.
• Passcode: 013983
In addition to a basic overview of the CAT, definitions of key elements of the law, and an update on the ongoing rules process, the training sessions will specifically address:
• The 35% subtraction.
• Unitary groups.
• Sourcing of commercial activity and apportionment.
• Quarterly underpayment penalty.
• COVID-19 pandemic-related relief options.
• Sales certificates.
• Motor vehicle dealer trades.
• Grocery exclusion.
• Cost inputs for farmers.

The training will also provide a review of the resources available on the CAT page of the Revenue website for business taxpayers and tax professionals.

Department representatives used input collected from stakeholders during a 12-stop tour in fall 2019 in prioritizing and writing the initial rules. A second tour provided training for business taxpayers and tax professionals in March before it was cut short by restrictions on public gatherings in response to the COVID-19 pandemic.

Use of the online Zoom meeting platform will allow the CAT policy team to present live in October. Participants will be able to follow along with a PowerPoint presentation. They will be able to submit questions via email to cat.help.dor@oregon.gov. The policy team will seek to answer the questions at the end of each section of the training presentation.

Stakeholders can direct questions or comments about the CAT anytime via email to cat.help.dor@oregon.gov or by calling 503-945-8005. Interested persons can also sign up for email updates on the CAT and other Revenue programs on the agency website.

To get tax forms, check the status of your refund, or make tax payments, visit www.oregon.gov/dor/ or email questions.dor@oregon.gov. You can also call 800-356-4222 toll free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing- or speech-impaired), we accept all relay calls.