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Oregon

Combined forms

Contact information

Agency: Oregon Department of Revenue

Website: https://www.oregon.gov/business/pages/manage.aspx#understand-your-tax-obligations

ID formats

Unemployment ID: 8 digits formatted as #######-# or 9 digits formatted ########-#

Withholding ID: 8 digits formatted as #######-# or 9 digits formatted ########-#

Tax payment details

Deposit Schedule	Due Date	Payment Method(s)	Zero Filing Required	Zero EFT Accepted
Semiweekly (Federal)	3 banking days after the period end	Check, ACH	No	No
Monthly	15th of the following month	Check, ACH	No	No
Quarterly	Last day of the following month	Check, ACH	No	No

* Due date adjusts for non-banking days

ACH / EFT payment information

The Oregon Department of Revenue accepts ACH and EFT Debit and ACH and EFT Credit payments of withholding and unemployment taxes. Approval is required for ACH transactions.

Taxpayers who are required to make federal payments via the Electronic Federal Tax Payments System (EFTPS) are required to make withholding payments electronically via Electronic Funds Transfer (EFT).

Taxpayers who are not required to make federal payments via EFTPS can file via EFT voluntarily.

How to apply

The Oregon Department of Revenue requires
all EFT users to apply for approval prior to submitting tax payment files.

For more information about making EFT credit payments and to obtain the appropriate forms, please visit the Oregon Department of Revenue website and search for EFT
.

Payment and other information

EFT debit payments can only be made online at the Oregon Department of Revenue website or by phone.

Form OQ

Filing methods:
Paper, Internet

Internet file format:
comma-delimited

Form due date:
Last day of the following month (adjusts for non-banking days)

Form filing address:

Oregon Department of Revenue
PO Box 14800
Salem, OR
97309-0920

note

Form OQ can be submitted on blank paper without headings, columns, or instructions.

Registration is required for Internet filing as a single-BIN or multi-BIN filer.

To file returns, access Frances Online.

Form OR-OTC-V

Filing methods:
Paper

Form due date:
By deposit schedule (adjusts for non-banking days)

Form filing address:

Oregon Department of Revenue
PO Box 14800
Salem, OR
97309-0920

Form 132

Filing methods:
Paper, Internet

Internet file format:
comma-delimited

Form due date:
Last day of the following month (adjusts for non-banking days)

Form filing address:

Oregon Department of Revenue
PO Box 14800
Salem, OR
97309-0920

note

Registration is required for Internet filing as a single-BIN or multi-BIN filer.

To file returns, access Frances Online.

Schedule B

Filing methods:
Paper, Internet

Internet file format:
comma-delimited

Form due date:
Last day of the following month (adjusts for non-banking days)

Form filing address:

Oregon Department of Revenue
PO Box 14800
Salem, OR
97309-0920

note

Registration is required for Internet filing as a single-BIN or multi-BIN filer.

To file returns, access Frances Online.

Form WR

Filing methods:
Web fill-in, Electronic

Electronic file format:
FSET

Form due date:
January 31st (adjusts for non-banking days)

Form filing address:

Oregon Department of Revenue
PO Box 14260
Salem, OR
97309-5060

note

Registration is not required for Electronic filing.

File format: FSET

Form W-2 Copy 1

Filing methods:
Paper, Internet

Form due date:
January 31st (adjusts for non-banking days)

1099 forms

Contact information

State website: https://www.oregon.gov/dor/Pages/index.aspx