Beginning January 1, 2027, the Department of Revenue will no longer be accepting paper tax compliance certificate requests. After that date, all requests should be made through Revenue Online. The department encourages customers to manage all requests before then with our secure online tax filing system. All Revenue Online requests for tax compliance certificates will receive an official letter mailed to the address provided in the request. Please allow a few additional days for this process.
What is a tax compliance certificate?
It is the Department of Revenue's official acknowledgement that a taxpayer (individual and/or business) is in tax compliance with state and local taxes administered by the department.
Who needs a tax compliance certificate?
- A state agency may require a certificate before they will issue or renew a license. Agencies currently known to have this requirement include:
- Oregon Bureau of Labor & Industries
- Oregon Department of Consumer and Business Services
- Oregon Department of Human Services
- Oregon Department of Public Safety Standards and Training
- Oregon Liquor and Cannabis Commission
- Oregon Lottery Commission
- Certain federal, state, and local employers require a tax compliance certificate for an individual as a condition of employment.
- As of January 1, 2027, contractors selected for state contracts valued over $250,000 are required to provide a tax compliance certificate to the contracting agency at the point that they have been selected as the successful bidder. A certificate is also required before the contracting agency can renew, extend, or increase the value of a contract.
- If selected for such a contract, the business and each owner or officer with at least 20 percent ownership interest must provide a certificate.
How does the Department of Revenue determine tax compliance?
We check to determine whether you have filed all returns and reports required for all tax programs (filing compliance) and whether you have paid all the taxes you owe (payment compliance).
We review your accounts to determine whether you have filed the required returns and reports for the last three years for all the tax programs you are subject to. These may include:
- Personal income taxes, including Schedule C (Form 1040) for sole proprietors.
- Business taxes (including but not limited to): Corporate excise and income, Corporate Activity Tax (CAT), Withholding (payroll), Statewide Transit Tax, iWire (W2 and 1099 reporting), and Unemployment Insurance.
- Local taxes administered by the department (including but not limited to): Lane County Transit District Payroll Tax and TriMet Transit District Payroll Tax.
We also check to make sure you have paid all the taxes you owe. You must have paid all tax debt or be on a department-approved payment plan to pay amounts you owe within 36 months. This includes paying all taxes, penalties, interest, and fees related to your debt.
Note: We recommend reviewing your Revenue Online account for unfiled returns or unpaid balances prior to submitting a tax compliance certificate request.
Who can request a tax compliance certificate?
Tax compliance certificate requests for individual tax compliance:
- The person named on the certificate request.
- A third party who is on record with the department as authorized to represent the person named on the certificate request.
Tax compliance certificate requests for business tax compliance:
- An individual registered with the department as an owner or officer of the business.
- A third party who is registered with the department as authorized to represent the business.
Important information on authorized representatives:
- To give someone authority to submit this on your behalf, complete Form OR-AUTH-REP.
- A Form OR-AUTH-REP submitted for a business must be signed by an owner or officer registered with the department.
- Form-OR-AUTH-REP must be processed, and the representative must be added to the department's record, before we can finish processing a tax compliance certificate request.
- You can download the form and instructions from our website or contact us to order it.
Note: Owners or officers:
- Owners or officers registered with the Oregon Secretary of State are not automatically registered with the department.
- To register new or change current owners or officers with the department, complete a Business Change in Status Form (150-211-156) and attach the form to your tax compliance certificate request.
Requests submitted by unauthorized applicants will be denied.
How do I request a tax compliance certificate?
Submit a request through Revenue Online.
Before submitting your request:
- Review your accounts on Revenue Online to identify any balances you need to pay or returns you need to file.
- If you are missing returns, submit the missing returns to the department as quickly as possible.
- If you owe a balance, submit payment to the department. View options for paying your balance.
- If you are out of compliance or we are unable to process your request due to missing or incorrect information, you will need to submit a new request when the issue has been resolved.
What information do I need to provide?
For individual tax compliance requests, you must provide:
- Name
- Social Security number (SSN) or individual taxpayer identification number (ITIN)
- Individual phone number
- Individual address
For business tax compliance requests, you must provide:
- Name of owner or officer submitting the business request
- SSN or ITIN of the owner or officer submitting the business request
- Business name
- Business federal employer identification number (FEIN), if one has been issued by the IRS
- Business identification number (BIN), if one has been issued by the department
- Business phone number
- Business address
- Any applicable information regarding employees
Nonprofits
A tax compliance certificate request must be made by an officer (such as a board member) that is registered with the department as an officer of the organization. To update your officers, complete and submit the Business Change in Status Form.
Government agencies
A tax compliance certificate request must be made by a current employee authorized by the government.
What happens after I submit my request?
The department will review our records to determine whether:
- The person is authorized to submit the request,
- All required tax returns or reports have been filed, and
- All tax debts, including taxes, penalties, interest, and fees related to your debt, have been paid or are included in a department-approved payment plan to pay amounts you owe within 36 months.
Requests are processed in the order received and cannot be expedited.
Once our review is complete, you will receive a letter confirming your tax compliance status, mailed to the address provided in your request.