The OQ form, the Oregon Quarterly Combined Tax Report, is used to determine the amount of quarterly taxes due for state unemployment and withholding taxes from the Social Security Fund, as well as TriMet and Lane Transit taxes.
Choose a reporting method for quarterly reports:
- Electronic filing of the Oregon Payroll Reporting System (OPRS).
- Combined Tax Return OQ.
- Interactive screen reader, dial (503) 3783981. For reporting unpaid quarters or hours only.
HB 2119 (2019) requires employers to withhold income tax of eight (8) percent of the employee’s salary if the employee has not filed a tax return or exemption from withholding tax. Continue to adhere to the 8% rate until the employee presents a certificate of withholding and exemption.
Overview. The Oregon Annual Report reports and calculates the taxes payable on unemployment insurance, state withholding tax, and employee benefit fund valuation. Some information on this screen is already filled in or cannot be changed based on the information entered in the previous screens.
Maximum rate: 5.
Taxable base rate: 2.
Special provisions on income tax: 0.09% (0.
Payment and other information
Are you using the Oregon Department of Revenue online to pay state income taxes (including the WBF valuation) electronically via Electronic Funds Transfer (EFT)?
You can submit ACH commissions at any time through this system, with or without a Revenue Online account.
You can pay by electronic transfer (EFT) or by check. If you pay by check, use the OTC, Oregon Tax Coupon form. Every December, the state sends these coupons to employers who don’t use wire transfers. You will need to submit quarterly reports while your account is active and even if you don’t have a salary for the quarter.
Go to Earnings Online. Select the W2s and 1099s file with iWire in Shortcuts.
Employers or companies that pay income to individuals must not only deduct wages and make payments throughout the year, but also withhold the annual withholding tax.
Oregon requires employers to withhold state income tax from employee wages in addition to employer contributions. Oregon tax rates can be found here. Oregon has no reciprocal agreements with other states.
correct. W4 forms sent to the employer after January 1, 2020 cannot be used to calculate the Oregon herd. Instead, use Form ORW4 to calculate the Oregon withholding tax rate.
The taxes that TriMet generates business income are administered and collected by the Oregon Department of Revenue. As of January 1, 2020, the tax rate has been increased to 0.7737% of the salary paid by an employer and the net income from self-employment for services provided within the TriMet district boundaries.
Multiply the taxable gross wage earned in the transit district by the current transit rate. The current rate must be printed in the TriMet / LTD section of the Oregon Quarterly Combined Tax Report (Form OQ).
Washington residents who work in Oregon pay only Oregon income tax; all other Washington income (interest, rent, dividends, capital gains, etc.) is not taxable by the state. The W2 they get should show Oregon’s income if the company fills it out correctly.
The Oregon Workers’ Benefit Fund (WBF) rating is a payroll tax that is calculated on the hours spent by all workers, owners and employees covered by employee insurance, as well as all workers who are part of the Oregon Workers 'Benefit Fund (WBF)) Oregon Workers Compensation Acts (or Not Covered by Workers Compensation
(d) Oregon has two county income taxes, but these taxes do not appear as local income taxes in the census. Source: United States Census Office.