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TAX FORMS FAQs
TAX FORMS QUESTIONS
  1. What forms do I need for reporting?
  2. What reporting methods are available?
  3. When will I receive my Oregon Combined Payroll Tax Report packet?
  4. How do I order forms?
  5. I have domestic (household) employees and I want to report annually? What form do I use? Can I report quarterly?
  6. I dissolved a partnership and incorporated. How do I report these changes to the Employment Department?
  7. If I do not have any employees for a quarter, do I need to file a quarterly report?
  8. How do I get the federal payroll tax forms?
 
 
1. Question
What forms do I need for reporting?
 
Answer
Form OQ-Oregon Quarterly Tax Report use this form to report state Unemployment Insurance tax, state withholding tax, the Workers' Benefit Fund (WBF) assessment, and TriMet and LTD taxes.
 
Oregon Schedule B-State Withholding Tax use this form only if state income tax withholding deposits are required to be submitted semi-weekly or on a one-banking day basis. File OregonSchedule B with Form OQ.
 
Form 132-Employee Detail Report if your business is subject to Oregon UI tax, use this form to report employee detail. File this form with Form OQ. If you have more than 20 employees, order additional Form 132s.
 
 
To modify your report for Employment Department, Department of Revenue, TriMet Transit District, Lane Transit District and/or Workers' Benefit Fund, copy the form on which the error occurred, do a pen and ink correction, and mail to the Department of Revenue address found on Form OQ/132. Please note amended at the top of any amended form.
 
If you have any questions regarding the amended reports for the above agencies, please contact them directly. Phone numbers and e-mail addresses for the agencies are available on Publication 139.
 
To order forms, go to our Web site www.oregon.gov/EMPLOY/TAX and then go to Order Forms, or use the Order Request at the back of the Oregon Combined Payroll Tax Report booklet or call 503-947-1488, option 3.
 
Form OA-Oregon Annual Tax Report use this form to report domestic employees. Form OA is mailed  prior to November 15 of the current year. You may elect to report domestic employees quarterly. You will also need to make payments on a quarterly basis. You must make the election at the beginning of the calendar year. You may not change your election until the beginning of the following year.
 
Form WR-Oregon Annual Withholding Tax Reconciliation Report use this form to reconcile your state withholding account.
 
Form OTC-Oregon Tax Coupon payment coupons are mailed separately in December by the Department of Revenue to employers who don’t pay using electronic funds transfer. You must include an OTC with each payment even when the payment is being submitted with Form OQ.
 
Business Contact Change Form use this form to report address changes and payroll service/accountant/bookkeeper changes.
 
Business Change in Status Form use this form to report changes in your business. For more information, see the Change in Business Entity PDF Document informational flyer. 
 
PDF Document Viewing this document requires Adobe Reader.
 
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2. Question
What reporting methods are available?
 
Answer
Go to our Web site www.oregon.gov/EMPLOY/TAX and then go to Reporting Methods:
  • OTTER (reporting software)
  • SETRON (web-based tool)
  • IVR (no payroll on the phone)
  • Plain Paper Reporting
  • Order Employer Forms
  • More Options
 
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3. Question
When will I receive my Oregon Combined Payroll Tax Report packet?
 
Answer
Oregon Combined Payroll Tax Report packet is mailed to employers in February.
 
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4. Question
How do I order forms?
 
Answer
To order forms, go to our Web site www.oregon.gov/EMPLOY/TAX and then go to Order Forms, or use the Order Request at the back of the Oregon Combined Payroll Tax Report booklet or call 503-947-1488, option 3. Forms that are incorrectly formatted or photocopied may be returned, and a penalty may be assessed.
 
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5. Question
I have domestic (household) employees and I want to report annually? What form do I use? Can I report quarterly?
 
Answer
Form OA - Oregon Annual Tax Report  is mailed prior to November 15 of the current year. You may elect to report domestic employees quarterly. You will also need to make payments on a quarterly basis. You must make the election at the beginning of the calendar year. You may not change your election until the beginning of the following year.
 
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6. Question
I dissolved a partnership and incorporated. How do I report these changes to the Employment Department?
 
Answer
Use the Business Change in Status Form to report changes in your business. Go to our Web site www.oregon.gov/EMPLOY/TAX and then go to Download Forms, or use the form available in the back of the current year's Oregon Combined Payroll Tax Report booklet. For more information, see the Change in Business Entity informational flyer. Requires Adobe Reader.
 
If you have questions or need additional information, please contact the Employment Department tax representative in your area offices or call 503-947-1488; TDD/Nonvoice Users 711 or by e-mail at taxinfo@emp.state.or.us.
 
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7. Question
 If I do not have any employees for a quarter, do I need to file a quarterly report?
 
Answer
A quarterly report is required as long as the account is active. Penalties may be applied for failing to file a report even if there is no payroll.

 
OPTIONS
 
1. Telephone Reporting: You can now file "no payroll" quarterly reports by telephone, any time day or night. If you have no payroll or subject hours for any quarter, dial (503) 378-3981 and phone in your quarterly report.  
 
2. Form OQ - Oregon Quarterly Tax Report: Place a "0" (zero) in the "subject wages" boxes for each subject program and use the "number of hours worked" box for the Workers’ Compensation Assessment. Leave blank "subject wages" boxes of any programs the employer is not subject to.
 
3. Business Change in Status Form: To close an account due to being out of business or no employees and none will likely be hired in the foreseeable future, complete a Business Change in Status Form.
 
To order forms, go to our Web site www.oregon.gov/EMPLOY/TAX and then go to Order Forms or use the Order Request at the back of the Oregon Combined Payroll Tax Report booklet or call 503-947-1488, option 3.
 
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8. Question
How do I get the federal payroll tax forms?
 
Answer
Federal payroll tax and FUTA forms are available at: www.irs.gov. We have also provided a page of helpful tools and information from the IRS.
 
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