[OSSSA218-Fire-All] Fwd: State withholding on Volunteer Firefighters andEmergency Responders

[osssa218-fire-all at listsmart.osl.state.or.us]

Here is the e-mail sent out a week and a half ago.

>>> On 11/6/2008 at 3:17 PM, in message <49130A79.4CA4.0094.3 at STATE.OR.US>, <osssa218-fire-all at listsmart.osl.state.or.us> wrote:

Good afternoon,

First I'd like to say we are getting closer to getting you a date & time for the phone forum and of course the dial in number and access code. I have to break Clark in gently!

I do have an answer for you on state withholding for this monthly $30.00 below from the State Department of Revenue.

Please feel free to share this information and to contact me should you have questions. I will however be leaving the office shortly for the day and will return on Monday at 6:00am.

Thank you and have a great weekend.



Hi Karen,
I apologize for not getting back to you sooner. I checked with my sources here and was told that we have not adopted the IRS change that allows the first $30.00 to be exempt.


Volunteers are defined as someone who receives NO compensation of any kind for performing services for a group or organization. 
Any type of compensation, whether it is monetary (cash or per diem payment) or non monetary (movie tickets, ski lift tickets) is considered wages and therefore taxable.
 
If the person is employed temporarily as an emergency forest firefighter, wages are exempt from withholding. (OAR 150 316.162).  Otherwise, any compensation received is considered to be taxable wages for withholding tax purposes. 
 
Oregon does not always follow the federal treatment. 

CONFIDENTIALITY  NOTICE This e-mail may contain information that is privileged, confidential, or otherwise exempt from disclosure under applicable law. If you are not the addressee or it appears from the context or otherwise that you have received this e-mail in error, please advise me immediately by reply e-mail, keep the contents confidential, and immediately delete the message and any attachments from your system. 



Karen Park
State Social Security Coordinator
Oregon PERS
503 603-7633
karen.park at state.or.us

SL2
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