ORS 316.202
Reports by employer; waiver; indication of qualified retirement plan offer; penalty for failure to substantiate report; rules


(1)

With each payment made to the Department of Revenue, every employer shall deliver to the department, on a form prescribed by the department showing the total amount of withheld taxes in accordance with ORS 316.167 (Withholding of tax required), 316.172 (Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers) and 320.550 (Tax on wages), and supply any other information as the department may require. The employer is charged with the duty of advising the employee of the amount of moneys withheld, in accordance with any regulations as the department may prescribe, using printed forms furnished or approved by the department for this purpose.

(2)

Except as provided in subsection (5) of this section, every employer shall submit a combined quarterly return to the department on a form provided by it showing the number of payments made and the withheld taxes paid during the quarter. The report shall be filed with the department on or before the last day of the month following the end of the quarter.

(3)

The employer shall make an annual return to the department on forms provided or approved by it, summarizing the total compensation paid and the taxes withheld for all employees during the calendar year and shall file the same with the department on or before the due date of the corresponding federal return for the year for which report is made. Failure to file the annual report without reasonable excuse on or before the 30th day after notice has been given to the employer of failure subjects the employer to a penalty of $100. The department may by rule require additional information the department finds necessary to substantiate the annual return, including but not limited to copies of federal form W-2 for individual employees, and may prescribe circumstances under which the filing requirement imposed by this subsection is waived.

(4)

The employer shall indicate on the return required by subsection (3) of this section whether the employer offers a qualified retirement plan, as listed in ORS 178.215 (Rules for Oregon Retirement Savings Plan) (8), that would allow the employer to obtain an exemption from offering employees enrollment in the retirement plan developed under ORS 178.205 (Powers and duties of Oregon Retirement Savings Board). The department shall provide a means on the return by which the employer may make this indication.

(5)

Notwithstanding the provisions of subsection (2) of this section, employers of agricultural employees may submit returns annually showing the number of payments made and the withheld taxes paid. However, such employers shall make and file a combined quarterly tax report with respect to other tax programs, as required by ORS 316.168 (Employer required to file combined quarterly tax report).

(6)

In addition to any other penalty required by law:

(a)

A person who fails to substantiate a report required under subsection (3) of this section, or who files incomplete or incorrect substantiation, shall be subject to a penalty of $50 per federal form W-2 after the date on which the substantiation is due, up to a maximum penalty of $2,500.

(b)

A person who knowingly fails to substantiate a report required under subsection (3) of this section, or who knowingly files incomplete or incorrect substantiation, shall be subject to a penalty of $250 per federal form W-2 after the date on which the substantiation is due, up to a maximum penalty of $25,000. [1969 c.493 §32; 1973 c.83 §1; 1982 s.s.1 c.1 §3; 1983 c.697 §2; 1987 c.366 §4; 1989 c.901 §8; 1993 c.593 §5; 1995 c.815 §1; 2013 c.734 §2; 2014 c.114 §14; 2017 c.750 §122f; 2019 c.134 §8; 2019 c.317 §1]
Chapter 316

Notes of Decisions

Unless the divorce decree specifically designates that payments are for child support, payments will be treated as alimony. Henderson v. Dept. of Rev., 5 OTR 153 (1972)

The goal of this chapter is to incorporate all of the provisions of the federal Internal Revenue Code; taxable income should be adjusted whenever the result of the adjustment is to give effect to the policies or principles of the federal Internal Revenue Code, even though no express authority for the adjustment is present in the statutes. Christian v. Dept. of Rev., 269 Or 469, 526 P2d 538 (1974); Smith v. Dept. of Rev., 270 Or 456, 528 P2d 73 (1974)

By its enactment of this chapter, the legislature intended to adopt §172 of the federal Internal Revenue Code allowing for the carryback and carryforward of net operating losses. Christian v. Dept. of Rev., 269 Or 469, 526 P2d 538 (1974)

Where plaintiff failed to appeal timely as required by this section, appeal rights were not preserved so that cause could be considered on merits. Dela Rosa v. Dept. of Rev., 11 OTR 201 (1989), aff’d 313 Or 284, 832 P2d 1228 (1992)

Where taxpayers paid foreign income taxes on foreign income and claimed foreign taxes paid as federal tax credit and as state business expense deduction, taxpayers who claim federal foreign tax credit are entitled only to foreign tax deduction provided in ORS 316.690. Whipple v. Dept. of Rev., 309 Or 422, 788 P2d 994 (1990)

For purposes of claim preclusion, all issues regarding taxpayer’s income tax liability for tax year constitute same claim. U.S. Bancorp v. Dept. of Revenue, 15 OTR 13 (1999)

Atty. Gen. Opinions

Political contributions as credit against Oregon tax return, (1974) Vol 37, p 159

Law Review Citations

57 OLR 309 (1978); 16 WLR 373 (1979)


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May. 15, 2020