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 you 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 & 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
Note: We cannot accept online applications for individuals at this time.
If you are an individual requesting a certificate of tax compliance for yourself, as an individual, complete the paper application. You will need to check the employee box, 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, can submit an application requesting a tax compliance certificate on behalf of the business.
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, check the owner/officer box, 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 (e.g., sole proprietor, partnership, corporation)
Any applicable information regarding employees
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:
Note: We cannot accept online applications for individuals at this time.
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.