What is a tax compliance certificate?
A tax compliance certificate acts as an official acknowledgement by the Department of Revenue that a taxpayer is in compliance with all state and local tax or fee programs administered by the department.
Part of requesting a tax compliance certificate includes verifying that you and/or your business have filed all required returns for all tax programs for which you have a filing requirement and have paid all outstanding balances.
If you are unsure of your or your businesses' tax compliance status you can review your accounts on Revenue Online.
When do I need a certificate of tax compliance?
A tax compliance certificate is needed to obtain or renew licenses issued by entities such as:
- Bureau of Labor & Industries
- Department of Consumer and Business Services
- Department of Human Services
- Department of Public Safety Standards and Training
- Oregon Liquor and Cannabis Commission
- Oregon Lottery Commission
In addition, certain federal, state, and local employers require a tax compliance certificate as a condition of employment.
What information is needed to complete a request for a certificate of tax compliance from the department?
Individuals
If you are an individual requesting a certificate of tax compliance for yourself, as an individual, complete the paper application or an online submission. Use the Tax Compliance Certification Instructions to complete your request. You will need to sign, date, complete the authorization section, and provide the information below. You will not need to complete the fields related to businesses.
- Name
- Social Security number
- Address
- Phone number
Businesses
Only an owner or officer of a business, as registered with the department, or an individual authorized as an authorized representative by the business with current Authorization to Represent form can submit an application requesting a tax compliance certificate on behalf of the business. Use the Tax Compliance Certification Instructions to complete the request.
To register as an owner or officer of a business, with the department, complete the Business Change in Status Form.
To submit the request for a tax compliance certificate, sign, date, complete the authorization section, and provide the following:
- Name and Social Security number (SSN) of the owner or officer submitting the application on behalf of the business.
- Business name and federal employer identification number (FEIN) of the business.
- Business identification number (BIN) for businesses with employee withholding requirements.
- Business phone number and address.
- Business type (for example—sole proprietor, partnership, corporation).
- Any applicable information regarding employees.
Business Type – Please check the box that corresponds with your tax entity type. An LLC is not a tax entity type and should not be listed.
For example: if you are an LLC organized as a partnership, then you should check partnership. If your tax entity structure is not a sole proprietor, partnership, corporation, or s-corporation, please select other and list the entity type. An example of this would be a trust or estate.
If your business has multiple owners, only one owner will need to request the business tax compliance check and the remaining individuals who are required to submit a tax compliance certificate will request an individual check.
How do I request a certificate of tax compliance from the department?
There are two options to request a certificate of tax compliance from the department:
Use the Tax Compliance Certification Instructions to complete the request.
What do I do if I am out of compliance?
If you are out of compliance, you will need to file returns from the last three years for all tax programs for which you have a filing requirement and pay all outstanding balances.
To pay your outstanding balance, visit the Make a Payment page.
Note: The payment must post to your account before the department will consider you or your business in tax compliance. Payments are subject to various processing times depending on the form of payment. The balance will be considered satisfied the same day the department received the payment if the payment is made with:
- Cash (accepted only at the Salem office)
- Certified check
- Cashier's draft or check
- Treasurer's check
- ACH deposit, or
- Postal bank, express, or telegraph money order
Balances paid with a credit or debit card or with business or personal check will not be considered satisfied until the financial institution clears the payment. Payment with credit or debit card may take three to five business days to process. Payments made with business or personal check may take seven to 10 business days to clear.
In-person payments can be made at all department field offices. Cash payments can only be made at the Salem office.
If you are unable to pay your balance in full, you can set up a payment plan.
Nonprofits
A tax compliance certificate request must be made by an officer of the business that is on record as an officer with the Department of Revenue. To update your officers, complete and submit the Business Change of Status Form.
Government Agencies
A tax compliance certificate request must be made by a current employee of the government agency to whom the agency has given authority to request information.