From Mark.K.Ruth at state.or.us Fri Jan 2 10:51:08 2009 From: Mark.K.Ruth at state.or.us (RUTH Mark K) Date: Fri, 2 Jan 2009 10:51:08 -0800 Subject: [Revenews] Special-Case Attachments, process change for Department of Revenue's handling of e-filed CITPAS returns Message-ID: <2611A15538E3864E97BFC16FA08B32FA016D7B73@EXCHANGE2.dor.local> Good day, We need to update you on a recent process change. As you know, returns requiring additional documentation for processing can still be e-filed for Oregon but the required information had to be mailed or faxed to the department in order to process the return. To both facilitate processing and reduce the amount of processing related correspondence we send to taxpayers, we modified our process for e-filed returns that claim a credit for income taxes paid to another state for tax year 2008. We will no longer require the first two pages of the other state's return or a schedule if the credit is from an S corporation prior to the return being processed. However, the department may request the first two pages of the other state's return or the S corporation schedule at a later date. You may continue the past practice of submitting the documentation initially if you so choose or you may wait until the department requests the documentation. The request would be sent to the taxpayer, not to the preparer. We expect that for the upcoming season very few requests for this documentation would originate out of our processing unit. If you have questions about this change or about this credit, please direct your inquiries to: * Practitioner e-mail Prac.Revenue at state.or.us * Practitioner telephone line (503) 945-8655 Mark K. Ruth Electronic Filing Coordinator -------------- next part -------------- An HTML attachment was scrubbed... URL: From Steve.Purkeypile at state.or.us Fri Jan 9 15:38:09 2009 From: Steve.Purkeypile at state.or.us (PURKEYPILE Steve) Date: Fri, 9 Jan 2009 15:38:09 -0800 Subject: [Revenews] Personal Income Tax Policy Update 010909 Message-ID: <3EC90E1F764DDD4386E89207DF99251E01234409@EXCHANGE2.dor.local> A non-text attachment was scrubbed... Name: tax policy update 010909.pdf Type: application/octet-stream Size: 17556 bytes Desc: tax policy update 010909.pdf URL: From David.Farr at state.or.us Mon Jan 12 13:09:51 2009 From: David.Farr at state.or.us (FARR David) Date: Mon, 12 Jan 2009 13:09:51 -0800 Subject: [Revenews] Oregon Corporation 2008 forms and tax season Message-ID: <2611A15538E3864E97BFC16FA08B32FA024884C6@EXCHANGE2.dor.local> Dear Tax Professionals, Tax season topics, see the following info: * Corporation Tax Forms and Instructions (2008) * 2008 Corporate Tax Changes (New) * Oregon Corporate Taxes (New Home Page) * Oregon Corporation Tax Credits 2008 (New) Form changes for 2008 * For Form 20, Form 20-I, Form 20-INS, Form 20-S, and Schedule AP-Apportionment of Income for Corporations and Partnerships the form instructions are blue text links in the forms themselves. http://www.oregon.gov/DOR/BUS/forms-corporation.shtml#2008_Tax_Year * As of 2007 we no longer print Corporation forms and instructions as our research shows over 95% of all Corporation returns filed are software generated. As a consequence we no longer offer the Package C. Package B Personal Income Tax Forms is still available http://www.oregon.gov/DOR/TAXPRO/forms-pubs.shtml David Farr Corporation Forms & Policy Analyst Oregon Department of Revenue david.farr at state.or.us -------------- next part -------------- An HTML attachment was scrubbed... URL: From Mark.K.Ruth at state.or.us Thu Jan 15 12:22:31 2009 From: Mark.K.Ruth at state.or.us (RUTH Mark K) Date: Thu, 15 Jan 2009 12:22:31 -0800 Subject: [Revenews] Oregon Electronic Filing for tax year 2008 Message-ID: <2611A15538E3864E97BFC16FA08B32FA016D7C0F@EXCHANGE2.dor.local> Good afternoon, The Internal Revenue Service will begin accepting the transmittal of live Federal/State electronic returns on January 16th. The Department of Revenue (DOR) will be ready to begin receiving the Oregon electronic returns at that time. The IRS will make the first acknowledgements available on the 18th; the Department will not begin issuing Oregon acknowledgements before the 20th. Please anticipate a short delay before you see your first Oregon acknowledgements because we don't activate our automated processes until our technical staff is able to monitor the first few files received from the IRS. We are asking that you encourage your clients to use electronic filing. Some of the benefits of electronic filing include automated acknowledgment of return receipt from both the IRS and DOR, faster return processing, and faster refunds. Those choosing direct deposit can receive their refunds in as little as 4 to 10 days. Balance due filers can file early and pay later by scheduling an electronic funds transfer anytime through April 15th, 2009. If you haven't done so recently, take a look at the payment options on DOR's e-services page at: http://www.oregon.gov/DOR/ESERV/epayments.shtml . Balance due taxpayers can also pay by credit or debit card when they e-file their returns. With the season about to begin, also please remember to keep your software products updated in case your vendor has released any updates. Even if the update is optional, we encourage you to take it and keep you package current with the latest release. Thank you for your time, Mark K. Ruth Personal Tax and Compliance Division Electronic Filing Coordinator -------------- next part -------------- An HTML attachment was scrubbed... URL: From Mark.K.Ruth at state.or.us Fri Jan 23 15:13:50 2009 From: Mark.K.Ruth at state.or.us (RUTH Mark K) Date: Fri, 23 Jan 2009 15:13:50 -0800 Subject: [Revenews] Oregon Acknowledgment--Update Message-ID: <2611A15538E3864E97BFC16FA08B32FA016D7C78@EXCHANGE2.dor.local> Good afternoon, In our Revenews message of January 15th, we indicated there would be a short delay in seeing Oregon Acknowledgements. Unfortunately, the delay has lasted longer than anticipated. We have begun issuing acknowledgements today and should be caught up Monday. We will begin processing electronic filed returns on Monday. We apologize for this delay, and the inconvenience to both you and your clients. Thank you. Mark K. Ruth Electronic Filing Coordinator -------------- next part -------------- An HTML attachment was scrubbed... URL: From Cathleen.M.Tavares at state.or.us Mon Jan 26 15:27:21 2009 From: Cathleen.M.Tavares at state.or.us (TAVARES Cathleen M) Date: Mon, 26 Jan 2009 15:27:21 -0800 Subject: [Revenews] PayrollTax News LISTSERV Jan.2009 Message-ID: <05DD0E9E20376243998CD4079C2E495005C1C851@EXCHANGE2.dor.local> Payrolltax News LISTSERV January 2009 Please share this important information with anyone who might benefit from it. I. Reminders: 1. Form WR: The 2008 form WR (Withholding Annual Reconciliation Report) is due by February 28th. When completing the form, remember that the first section must reflect the exact amount of state income tax withholding reported on form OQ for each quarter. Do not indicate any adjustments in this section unless amended returns had previously been filed. Line 6 reflects the state income tax withholding on all W2's/1099's issued under that particular state tax identification number. Line 7 allows for an explanation of any differences or adjustments that need to be made. Be sure to include the name, title and telephone number of the person who can provide further information and clarification if necessary. You do not need to send in the W2's or 1099's for 2008 unless these are requested. 2. Schedule B Detail. Employers are generally required to make their state income tax withholding deposits at the same frequency as federal. When completing the Schedule B, the dates and amounts of deposit reflected on the form must match the date and amount of the actual deposit that was made. Do not indicate what should have been submitted. Schedule B needs to reflect what was actually submitted and when. Incorrectly completing this form can result in incorrect tax billings or late payment penalties. 3. Withholding Tax Tables: The Withholding tax tables dated January 1 2007 will remain in effect for 2009. The Withholding formula may be adjusted with the following updates, A. Personal exemption credit: $176 B. Standard deduction: Single-$1,945 Married-$3,895 C. Federal tax subtraction: $5,850 II: Other reminders: 1. The Workers Benefit Fund Assessment should not be reported on the form W2. It is not considered to be a "local tax" 2. The TriCounty Metropolitan and Lane Transit taxes are employer taxes. These are not an employee deduction and should not be reflected on the form W2. These taxes are based on wages earned for services performed within the transit districts by employees or self employed individuals. They are not based on where the employee resides unless they work from home. More information can be found @ http://www.oregon.gov/DOR/BUS/IC-211-503.shtml. III Educational Opportunities: "Transit Tax Subjectivity" Small Business Development Center Weds, February 4th, from 10:00-11:30 1445 SW Willamette Rm. 117 Eugene OR Call 541 463-5255 for more information and to register. The Payrolltax-News e-mail list provides employers with complete and up to date payroll tax information. Employers can request additional information by e-mailing payroll.help.dor at state.or.us Questions about list content and subscription problems should be directed to the list owner: Cathy Tavares Oregon Department of Revenue cathleen.m.tavares at state.or.us 503 945-8762 -------------- next part -------------- An HTML attachment was scrubbed... URL: From Cathleen.M.Tavares at state.or.us Wed Jan 28 07:40:16 2009 From: Cathleen.M.Tavares at state.or.us (TAVARES Cathleen M) Date: Wed, 28 Jan 2009 07:40:16 -0800 Subject: [Revenews] PayrollTax News LISTSERV: Clarification Message-ID: <05DD0E9E20376243998CD4079C2E495005C1C884@EXCHANGE2.dor.local> Payroll News LISTSERV: Part 2 Additional information and Clarification: Schedule B detail: Employers are generally required to make their payroll deposits at the same frequency as the federal. Payroll withholding deposits are required to be made at the time a payroll is issued. For semi weekly depositors, the deposits are made based on the federal due dates: 1. If the payroll date falls on Wednesday, Thursday or Friday, the deposit is made by the following Wednesday. 2. If the payroll date is Saturday, Sunday, Monday or Tuesday, it is made the following Friday. The Schedule B detail reflects the date of the actual payroll and the amount of withholding from employees paychecks at that time. Since the total amount that was withheld from the employees should be deposited by the due date, the deposit should match the Schedule B detail. In addition, it is important not to combine deposits or make a partial deposit for a pay period and attach the balance on a different deposit later on. It is also important to indicate what was actually withheld from your employees on the Schedule B for that pay period, since it needs to match the deposit. Hopefully this clarifies the earlier LISTSERV information sent January 26th. The Payrolltax-News e-mail list provides employers with complete and up to date payroll tax information. information. Employers can request additional information by e-mailing payroll.help.dor at state.or.us Questions about list content and subscription problems should be directed to the list owner: Cathy Tavares Oregon Department of Revenue cathleen.m.tavares at state.or.us 503 945-8762 -------------- next part -------------- An HTML attachment was scrubbed... URL: From Mark.K.Ruth at state.or.us Fri Jan 30 16:05:06 2009 From: Mark.K.Ruth at state.or.us (RUTH Mark K) Date: Fri, 30 Jan 2009 16:05:06 -0800 Subject: [Revenews] Oregon Department of Revenue - Delayed Oregon Acknowledgements Message-ID: <2611A15538E3864E97BFC16FA08B32FA016D7CE8@EXCHANGE2.dor.local> Good afternoon, We have an update to pass along to you. Oregon acknowledgements are current. However, we need to let the practitioner community know that maintenance work scheduled work for the Department's computer system this weekend may result in a short delay in the issuance of acknowledgments. For returns coming in over the week end, the issuance of acknowledgements should resume on Monday. Thank you, Mark K. Ruth Personal Tax and Compliance Division Electronic Filing Coordinator -------------- next part -------------- An HTML attachment was scrubbed... URL: From Cathleen.M.Tavares at state.or.us Fri Feb 20 09:28:32 2009 From: Cathleen.M.Tavares at state.or.us (TAVARES Cathleen M) Date: Fri, 20 Feb 2009 09:28:32 -0800 Subject: [Revenews] March LISTSERV Message-ID: <05DD0E9E20376243998CD4079C2E495005C1C976@EXCHANGE2.dor.local> Payroll News Listserv March 2009 Please share with anyone who may benefit from this information. I. Important information: A. State Business Identification Number (BIN) The Business identification Number (BIN) is the state payroll tax identification number. It is the identifier used for reporting and paying your Oregon payroll taxes programs. The BIN is used on all correspondence issued to you by state payroll tax reporting agencies. It is also printed on all tax forms, payment coupons, etc. Therefore, it is important that you have this number available any time you contact a state agency regarding your payroll account. We may not always be able to cross reference using your Federal Identification Number, (FEIN) when attempting to access your account information. The BIN is also listed in box 15 of the form W2 Please do not to confuse this number with the Business Registry Number obtained through the Secretary of State. B. When You May Need to Change your Business Identification Number: You are required to submit a new "Combined Employers Registration" under the following circumstances. 1. When purchasing an established business: Even if you purchase 100% of the assets, the state identification number does not automatically get transferred as well. You may need to obtain your own BIN 2. Changing your business structure: Anytime you change your business entity, such as changing from a partnership to LLC, Sole proprietor to partnership, corporation to LLC, etc., you need to change your BIN. 3. No activity for more then one year: If you have not filed any returns or had payroll for more then one year, you need to compete a new registration. Depending on the information, you may or may not need a new BIN 4. When you change your FEIN: Anytime you are required to change your federal tax identification number, you need to change your BIN as well. 5. Certain Businesses: A business is assigned a new BIN if the entity completely changes the type of business activity they are involved in, even if there is no change to the FEIN. For example, the original business activity was construction, but the business sells off 100% of its construction interest and decides to go into the restaurant industry instead. The business will more than likely need to re-register for a new BIN Registering for a new business can be done electronically at www.filinginoregon.com or you can download the form at www.oregon.gov/DOR/BUS under "forms". II. Reminders: A. For businesses who file their quarterly reports (OQ) using the paper format: The "2009 Combined Payroll Tax Booklets" were mailed the week of February 16th. Please allow until the second week of March to contact us if you haven't received it. This allows for all mailings to go out. However, if you haven't received your copy by mid March, contact us @ 503 945-8091 opt. 2 B. Additional forms and personalized payment coupons (OTC) can be ordered by going to www.oregon.gov\EMPLOY . Be sure to allow plenty of time to receive your coupons so you don't run out. For example, you may want to reorder if you are down to the last 2 coupons if paying monthly, or last 10 if paying semi weekly. C. If you find you are out of payment coupons, don't use an altered or older coupon. Simply send in a memo or letter that includes your business name, BIN, amount of payment, quarter/year, and amount for each tax program. Continue to do this until you receive your new coupons. ***NOTE: If you currently use OTC coupons, you may want to consider using EFT (Electronic Funds Transfer). EFT is a convenient, safe, and accurate way to make your combined payroll tax payments. EFT allows you to make payments using a secure internet site, a touch-tone telephone, or through your financial institution. Additional information can be found on our website @ www.oregon.gov/DOR/BUS. To get started using EFT, complete the authorization agreement located at the above web address or call us at 503 947-2017. D. Always send in a payment coupon (OTC) with your payment for the form OQ, OA, or WA. This ensures that the payment is applied correctly. If you have any questions or comments regarding this LISTSERV, feel free to contact the LISTSERV owner. Cathy Tavares Oregon Department of Revenue Public Service Representative 4 503 945-8762 cathleen.m.tavares at state.or.us -------------- next part -------------- An HTML attachment was scrubbed... URL: From mark.k.ruth at state.or.us Wed Mar 25 12:30:08 2009 From: mark.k.ruth at state.or.us (RUTH Mark K) Date: Wed, 25 Mar 2009 12:30:08 -0700 Subject: [Revenews] Tax Year 2008 PIT return volumes and the April 15th due date Message-ID: <2611A15538E3864E97BFC16FA08B32FA016D7F25@EXCHANGE2.dor.local> Good afternoon, With the April 15th due date only 3 weeks away, we wanted to share some season to date information with you: * As of earlier today, we had downloaded 676, 675 returns from the IRS. That volume is 5.5% ahead of the same calendar date for last season. * As of April 15, 2008, we had downloaded 91% of our e-filed PIT returns for all of tax year 2007. * April 2009 should see a significant increase in our daily volume, with the week leading up to the due date being particularly busy. * Last year we received a 2 day total of over 90,000 returns on April 14th and 15th. With that level of volume, you may see a slight delay in the receipt of your Oregon acknowledgements. * Some of your software providers have issued maintenance releases over the course of the season. We hope that you have kept your packages current by adopting those updates. Thank you, Mark K. Ruth Oregon Department of Revenue Personal Tax and Compliance Division Electronic Filing 503.945.8731 -------------- next part -------------- An HTML attachment was scrubbed... URL: