For all e-filers
To better validate taxpayers’ identities to help detect tax refund fraud, we’re now asking for valid driver license or state-issued identification card information on personal income tax returns. Driver license information is not required, but return processing could be delayed if it’s not provided.
E-file software products should provide you with three choices:
- Driver license.
- State-issued identification card.
- No license or identification.
If you don't choose one, the return will be rejected.
If you choose driver license or state-issued identification card, you must provide all of the following:
- License/ID number.
- License/ID state.
- License/ID issue date.
- License/ID expiration date.
For tax preparers
- If your clients are filing jointly, the primary filer's information is the most important to provide, but the secondary filer's information is also helpful.
- If your client has a valid driver license or state-issued ID card but chooses to not provide it to you, you can check the "no license or identification box" without repercussion.
- Please let your clients know that not providing this information on their return won't cause a delay in processing unless all other efforts to validate their identity are unsuccessful.
- We’ve heard from some practitioners that their software doesn’t provide them the option to enter this information. Please make sure that there isn’t a setting in your software that defaults to the “no license or identification” option. If that’s not the issue, please email firstname.lastname@example.org with the name of your software product so we can further assist you.
E-file mandate FAQ
A: Federal Law
You are required to file income tax returns electronically if you plan to file 11 or more returns. See 26 USC § 6011, Treasury Regulation § 301.6011-7, and http://www.irs.gov
for specifics and federal definitions. Oregon Law
ORS 314.364 and OAR 150-314-0152 extends the federal requirement to Oregon personal income tax returns. Paid preparers who meet the requirements of the federal e-file mandate must also e-file Oregon personal income tax returns.
A: Keep a copy of your approval letter in your records. We accept this waiver. Attach federal Form 8948, Preparer Explanation for Not Filing Electronically, to your clients’ Oregon returns. Check box 2 and include your federal waiver reference number and approval letter date. Write your Oregon license number at the top of the form. Don’t send us a copy of your federal waiver request, Form 8944, or your approval letter.
Send us federal Form 8944, Preparer e-file Hardship Waiver Request. Write "Oregon only" at the top and include your Oregon license number. To qualify you must:
- Request the waiver before preparing Oregon personal income tax returns; and
- Have circumstances that will cause you an undue financial hardship for complying with the e-file mandate.
Refusal to purchase or use required software or computer equipment does not qualify as undue financial hardship.
We'll send you a notice approving or denying your Oregon only waiver request. Approved waivers will be valid for one calendar year. Don't attach the approval letter to your clients' returns. Instead, attach federal Form 8948, Preparer Explanation for Not Filing Electronically. Write "Oregon only" and your Oregon license number at the top. Check box 2 and include your Oregon waiver reference number and approval letter date.
Send Oregon only waiver requests to:
Attention: E-file Coordinator
955 Center St NE
Salem OR 97301-2555
A: Yes. Keep a signed statement of each client's choice to file in paper format. Don't attach these statements to your client's returns. Instead, attach federal Form 8948, Preparer Explanation for Not Filing Electronically, and check box 1. Write your Oregon license number at the top of the form. Only one spouse’s signature is necessary on the statement when filing a joint return.
A: My tax return preparer, [INSERT PREPARER'S NAME], informed me that he/she may be required to file my [INSERT TAX YEAR] Oregon individual income tax return electronically if he/she files it with the Oregon Department of Revenue on my behalf. I understand that electronic filing may provide a number of benefits, including an acknowledgement that the Oregon Department of Revenue received the return, fewer errors in processing the return, and faster refunds. I don't want to have my return electronically filed, and I choose to file my return on paper forms. I will mail or otherwise submit my paper return to the Oregon Department of Revenue myself. My preparer will not file or otherwise mail or submit my paper return to the Oregon Department of Revenue.
A: Do you qualify for the federal religious exemption? If so, you also qualify for an exemption under Oregon law. Attach federal Form 8948, Preparer Explanation for Not Filing Electronically, to your client's paper returns. Check box 3 and write your Oregon license number at the top. You aren't required to apply for the Oregon only waiver.
A: Do you qualify for an exemption with the IRS for this reason? If so, you may also file an Oregon paper return. Attach federal Form 8948, Preparer Explanation for Not Filing Electronically. Check box 4, include the reject code and number of attempts, and write your Oregon license number at the top.
A: Do you qualify to file a paper return with the IRS for this reason? If so, you may also file an Oregon paper return. Attach federal Form 8948, Preparer Explanation for Not Filing Electronically. Check box 5, include the form or schedule number, and write your Oregon license number at the top.
A: If you are federally exempt from filing electronically for either of these reasons, you are also exempt from filing electronically for Oregon. Attach federal Form 8948, Preparer Explanation for Not Filing Electronically to your clients' returns. Check box 6a, b or c and write your Oregon license number at the top.
Other Questions and Concerns
Do you still have questions? Contact the IRS if your questions relate to its exemption qualifications. Send your Oregon e-file mandate questions by email to email@example.com.
How does e-filing work?
The first step is to choose how you want to e-file. You can use a tax preparer, Oregon-approved software, or a free e-filing service. These are the steps of the process:
- Once completed, your federal and state returns are signed with a federal PIN or Oregon Form EF.
- Within 24 hours of filing, the IRS sends verification of receipt to the software company you used. The software company then notifies you.
- The same software company receives Oregon verification one to three days after the IRS verification.
Do you prepare your own taxes?
Visit our free filing webpage
if you prepare your own taxes but want the convenience of e-filing your Oregon return for free.
Find a tax preparer
Visit the IRS website for information on locating a tax professional in your area. Fees will vary depending on the type of service you need. There are also free preparation services available. Check our webpage to see if you qualify for free tax preparation.
Tax preparation software
Visit our list of approved vendors to find a software solution that suits you. Read about the vendor's free options to see if you are eligible. You can also visit the product's website for details about security, pricing, and features.
Keep good tax records
When e-filing, you should keep these documents for three years:
- Copies of your federal and state returns.
- Copies of any special-case attachments that you mailed or faxed to us.
- Form OR-243.
- Oregon Schedule OR-MPC.
- Form OR-TFR.
- Worksheet OR-10-AI.
- RDP federal form (1040, 1040A, 10404EZ) filed with the IRS for each partner.
- Your W-2(s) and 1099(s).
- Oregon Form OR-EF. This form is used if you didn't sign your returns with a federal PIN.
Copies of the e-file verification notices you received from the IRS and Oregon.
- All other supporting documents pertaining to the federal and state returns.
If you owe tax, you can file your return any time before April 15, 2020. However, your payment envelope must be postmarked on or before April 15, 2020 to avoid penalty and interest. Include a Form OR-40-V, in the envelope with your payment. View a list of our electronic payment options.
If you can't pay all of the tax due by the due date, file your return and pay what you can. After the due date, we'll send a bill for the balance along with any penalties and interest accrued. Once you receive the bill, you'll have the option to set up a payment plan.
Refunds can be directly deposited into bank accounts, other financial institution accounts, or credit union accounts. You'll get your refund faster if you choose to directly deposit.
Some banks don't allow the deposit of joint refunds into an individual account. If a bank rejects a deposit, we'll issue a paper check to the address on the return.
Verify the accuracy of the bank account you list on your return. We're not responsible for deposits made to an incorrect account that's provided on the return.
Be sure to monitor your bank for the deposit. We don't send notification when the deposit is made.