Text Size:   A+ A- A   •   Text Only
Find     
Site Image
FAQ image Withholding & payroll FAQ
Select the plus (+) to open the subject, then click questions to view answers:

 

 Registrations

 

  • It's been a while since I had payroll. Can't I just reopen my old account number?

  • Are there fees associated with registering my business for withholding tax?

  • Can I obtain my BIN by phone?

  • Do I need to get separate numbers for Employment and Worker's Benefit Fund (WBF)?

  • Do I receive verification of my BIN?

  • How do I close my withholding account?

  • How do I register?

  • How do I update my address and phone for my withholding account?

  • If I change my business structure (for example, sole proprietorship to a partnership), do I need a new BIN?

  • Why do you need a physical location for my Oregon employees?

  • Why do you need the Social Security number(s) of the owner/officer(s)?
 

 Subjectivity

 

  • Are employers residing in or doing business in Oregon required to withhold Oregon tax?

  • Are wages paid to corporate officers subject to withholding?

  • Are wages paid to immediate family members subject to withholding? How about children under the age of 18?

  • Are wages paid to nonresident employees subject to withholding?

  • Does Oregon require withholding on household employees?

  • Does Oregon require withholding on pension and annuities?

  • Does Oregon require withholding on Section 125 or Cafeteria plans?

  • How does Oregon treat withholding on tip income?

  • What about employers located outside of Oregon? Are they required to withhold for Oregon residents working out of state?
 

 Forms

 

  • How can I get an Oregon withholding tax table?

  • How do I obtain forms?

  • How do I obtain payment coupons?

  • I just received the OTTER CD. I would prefer to file by paper. How would I obtain paper forms instead?

  • Where do I get an Oregon withholding allowance certificate?

  • Where do I get W-2 or W-4 forms?
 

 Reporting requirements

 

  • Can I file my report online?

  • Can I make my payroll tax payments electronically?

  • Do I still need to file a quarterly report if I have no payroll for the quarter?

  • Do out-of-state employers who are withholding as a “courtesy” still need to file quarterly reports as well?

  • How often do I need to pay my withholding tax deposits?

  • I have a credit on my account. How do I report it?

  • I made an error when I filed my quarterly report. How do I correct it? Can I correct an online return by filing another one online (OTTER or SETRON)?

  • My employee has claimed “exempt” on their W-4 form. What do I do?

  • What form do I use to file a quarterly report?

  • What if I want to use my withholding credit to pay my Employment Transit or WBF tax? Can I just report it on Form OQ?

  • What if I'm a multi-state employer? Can I request a different method of withholding tax payments?

  • What if the employee refuses to complete the W-4? How do I withhold?

  • When are the withholding reports due?
 

 Form WR

 

  • Do I need to send my W2/1099s with form WR?

  • I correctly filed form OQ for all four quarters. Is it still necessary to file form WR as well?

  • I don't have four quarters to report because I file form WA (or OA), how do I fill out lines 1 - 4?

  • If I file form OA (Oregon Annual Domestic Return), do I also submit form WR?

  • If I file my withholding using form WA (Oregon Annual Agricultural Report)? Do I need to submit form WR also?

  • I'm required to submit my W2s electronically. Do I still need to file form WR?

  • Is it necessary for an owner/officer to sign form WR?

  • Isn't the amount I put in box 5 the same as box 6?

  • What is form WR?

  • When completing boxes 1 through 4 on form WR, do I include Employment and WBF payments, as well as my quarterly withholding totals?

  • When is form WR due?
 

 Form WR corrections

 

  • Do I need to submit any substantiation for the change?

  • I've discovered an error after I submitted form WR. How do I make a correction?

  • What if there's a difference between what I filed on form OQ (line 5) and the W2/1099s (line 6)?

  • What type of substantiation or documentation should be included?
 

 Form WR report merger

 

  • We merged several companies last year. IRS allows that all W2 information can be reported under the successor company and reported under one FEIN. How do we correctly complete form WR?