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Department of Revenue: Business Taxes

Business Division e-mail addresses

Please include your telephone number, including area code, in your message.

Warning: E-mail is not secure. Do not include confidential data in your e-mail message. Tax law questions only. If you have an account specific question, or have received a letter, notice, or bill, please contact us by telephone.


Topic E-mail address
Amusement device tax SPA.help@state.or.us
Corporation excise and income tax corp.help.dor@state.or.us
​Corporate E-Filing ​electronic.filing@state.or.us
Corporation minimum tax minimumtax.help@state.or.us
Emergency communications (911) tax SPA.help@state.or.us
Estate tax estate.help.dor@state.or.us
Hazardous substance fee SPA.help@state.or.us
Inheritance and fiduciary tax estate.help.dor@state.or.us
Lodging tax SPA.help@state.or.us
Nexus and voluntary disclosure nexus.help.dor@state.or.us
Payroll withholding and transit payroll.help.dor@state.or.us
​Partnerships ​questions.dor@state.or.us
Petroleum load fee SPA.help@state.or.us
Transit self-employment tax TSE.help.dor@state.or.us
Trust tax estate.help.dor@state.or.us
W-2 electronic filing (iWire) iWire.dor@state.or.us