From Shannon.BALL at oregon.gov Fri Jan 3 10:42:05 2014 From: Shannon.BALL at oregon.gov (BALL Shannon * DOR) Date: Fri, 3 Jan 2014 18:42:05 +0000 Subject: [Revenews] Valid SSN or ITIN to file an Oregon return Message-ID: As we approach the 2013 tax year filing season, we want to remind practitioners that individual taxpayers need a valid Social Security number (SSN) or federal individual identification number (ITIN) when filing an Oregon return. If an Oregon return is filed without a valid SSN or ITIN, the Department will request proof in the form of: A. A photocopy of a Social Security card, or B. A photocopy of an ITIN card, or C. A photocopy of an ITIN authorization letter. An ITIN is a tax processing number issued by the Internal Revenue Service (IRS). The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but are not eligible to obtain an SSN. For more information on ITINs, visit the IRS website at www.irs.gov If a taxpayer doesn't have an ITIN, they need to request one from the IRS. If the taxpayer won't receive an ITIN in time for the filing deadline, write "Applied for" wherever a SSN is requested and file the return by April 15, 2014. The Department will hold the return and send a letter asking for proof of ITIN. The Department will allow 60 days from the date of the letter to provide a valid SSN or ITIN. If the taxpayer is requesting a refund, the Department will not allow a refund until a valid SSN or ITIN is provided. Therefore, taxpayers should apply for valid identification numbers promptly. -------------- next part -------------- An HTML attachment was scrubbed... URL: From Tracy.GROVER at oregon.gov Fri Jan 3 15:41:55 2014 From: Tracy.GROVER at oregon.gov (GROVER Tracy * DOR) Date: Fri, 3 Jan 2014 23:41:55 +0000 Subject: [Revenews] (no subject) Message-ID: <998E7619D0A76F45A6D7A7DA0812A00B09DC7A07@WPORGEXCL02.ENTSS.OR.GOV> Payroll Tax News LISTSERV January 2014 Edition Please feel free share this information. Reminders * 4th quarter returns are due on January 31, 2014 * Payments for the unemployment insurance, workers benefit fund assessment and transit taxes are due on January 31, 2014. Use the Form OTC with every payment you make to the department. * If your business closed during the quarter please fill out the Business Change in Status Form. * If the address for your business changed or you added/removed a location please fill out the Business Contact Change Form. Oregon Business Registry Oregon Business Registry is the State of Oregon's vision for simplifying the process of registering a business in Oregon, by providing a single online application for businesses to register with multiple state agencies. This allows all businesses to submit changes online, not just those that initially registered through CBR. https://secure.sos.state.or.us/ABNWeb/ The State of Oregon is working to expand the number and variety of online services available through the Oregon Business Registry. The services currently available include: Registrations for Payroll Taxes If you have employees you can register your business by submitting electronically the Combined Employer's Registration (for Oregon Payroll Tax Reporting) form. This will register your business with the Secretary of State, the Departments of Revenue, Employment, and Consumer & Business Services. Business Contact Change Form Need to update address and phone numbers Need to update offsite payroll services, accountants or bookkeepers 2014 Oregon Withholding Tax Formulas * http://www.oregon.gov/dor/BUS/docs/withholding-tax-formulas_206-436_2014.pdf 2014 Oregon Withholding Tax Tables * http://www.oregon.gov/dor/BUS/docs/withholding-tax-tables_206-430_2014.pdf Outreach and Education * Nothing scheduled at this time Legislation HB 2492 (Connection to federal tax law) This bill updates the connection date to the federal Internal Revenue Code (IRC) and other provisions of federal tax law; including the American Taxpayer Relief Act of 2012. Although this bill retains the connection date of December 31, 2011 for the federal earned income tax credit, all other provisions covered in this law have a connection date of January 3, 2013. This bill is effective on the 91st day after adjournment sine die (on or about October 8, 2013). HB 2464 (Information Return Penalties) This bill allows the Department to assess penalties when a person fails to file or who files an incomplete or incorrect information return. The penalty is $50 per information return (W2 or 1099) up to a maximum amount of $2,500. This bill also allows for penalties for a person who knowingly fails to file or knowingly files an incomplete, false or misleading information return. The penalty is $250 per information return up to a maximum amount of $25,000. The effective date of this bill is the 91st day after adjournment sine die (on or about October 8, 2013), but the bill only affects those information returns issued to the Department on or after January 1, 2014. SB 183 (Taxpayer Notification) This bill allows the Department to provide notice to a person by means other than regular mail if the Department and person entitled to notice enter into a notification agreement and there is no other law that expressly prohibits using another means of notification. This bill had an emergency clause and became effective upon passage. However, this law only applies to notices given by the Department on or after January 1, 2014. SB 184 (Delivery of Notice of Garnishment) This bill allows an employee of the Department to deliver a Notice of Garnishment to a garnishee in person, by first class mail, certified mail or another method if the garnishee has approved an alternate method. The Department may not seek sanctions against a non-complying garnishee unless the garnishment has been delivered in person by an employee of the Department or by certified mail. This bill had an emergency clause and became effective upon passage. SB 185 (Notice of Garnishment exclusions) This bill eliminates the requirement of the Department to deliver a warrant or a true copy of the warrant with a Notice of Garnishment when garnishing the property of a debtor. This bill also removes the requirement of a handwritten signature by the person issuing the Notice of Garnishment. This bill had an emergency clause and became effective upon passage. However, this law only applies to Notices of Garnishment issued on or after January 1, 2014. Employment Reminder OTTER (Oregon Tax Employer Reporting) ***Note about Technical Support*** During peak reporting times it may take 24-48 hours for an OTTER Support Representative to return your call. If you are unable to reach a staff member by phone, you may e-mail taxinfo at emp.state.or.us. For frequently asked questions and common issues, please go to the Otter Home Page link below or clicking on the FAQ's link in OTTER. http://www.oregon.gov/EMPLOY/TAX/pages/otterhome.aspx Otherwise, you may call the Technical Support Line at 503-947-1544, option 6. We apologize for any inconvenience this might cause and appreciate your patience. -------------- next part -------------- An HTML attachment was scrubbed... URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: Picture (Device Independent Bitmap) 1.jpg Type: image/jpeg Size: 724 bytes Desc: Picture (Device Independent Bitmap) 1.jpg URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: Picture (Device Independent Bitmap) 2.jpg Type: image/jpeg Size: 724 bytes Desc: Picture (Device Independent Bitmap) 2.jpg URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: Picture (Device Independent Bitmap) 3.jpg Type: image/jpeg Size: 2204 bytes Desc: Picture (Device Independent Bitmap) 3.jpg URL: From Lorie.D.JENSEN at oregon.gov Mon Jan 6 08:41:27 2014 From: Lorie.D.JENSEN at oregon.gov (JENSEN Lorie D * DOR) Date: Mon, 6 Jan 2014 16:41:27 +0000 Subject: [Revenews] Cigarette tax increase Message-ID: <112F311D92F16E4AB21216386B154ED209DB3AD6@WPORGEXCL02.ENTSS.OR.GOV> ******CONFIDENTIALITY NOTICE****** This email 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 email in error, please advise me immediately by reply email, keep the contents confidential, and immediately delete the message and any attachments from your system. Lorie Jensen Oregon Dept. of Revenue Special Programs Admin. PH.(503) 947-2279 FX. (503) 947-2255 -------------- next part -------------- An HTML attachment was scrubbed... URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: Cigarette Tax Increase 2014.pdf Type: application/pdf Size: 45354 bytes Desc: Cigarette Tax Increase 2014.pdf URL: From Tracy.GROVER at oregon.gov Thu Jan 9 14:24:40 2014 From: Tracy.GROVER at oregon.gov (GROVER Tracy * DOR) Date: Thu, 9 Jan 2014 22:24:40 +0000 Subject: [Revenews] (no subject) Message-ID: <998E7619D0A76F45A6D7A7DA0812A00B09DCD974@WPORGEXCL02.ENTSS.OR.GOV> Payroll Tax News LISTSERV January 2014 Edition - iWire Please feel free share this information. The Department of Revenue is still in the process of converting iWire to the 2013 specifications. We anticipate the 2013 specifications will be updated and available by February 3, 2014. Although your 2013 submission may have been accepted it was accepted using the 2012 specifications. We will accept this file and you will not have to resubmit after the 2013 specifications are entered into iWire. If you have any questions please call the iWire phone number (503) 945-8127 and allow 48 hours for us to respond to your call. -------------- next part -------------- An HTML attachment was scrubbed... URL: From Shannon.BALL at oregon.gov Mon Jan 13 11:16:09 2014 From: Shannon.BALL at oregon.gov (BALL Shannon * DOR) Date: Mon, 13 Jan 2014 19:16:09 +0000 Subject: [Revenews] Another tax credit auction starts today! Message-ID: Reminder - The tax credit auction starts today! The Oregon Department of Revenue, in conjunction with the Oregon Department of Energy, will be auctioning 1,892 income tax credit certificates, worth $500 each. The sale of the tax credits will benefit the Oregon Renewable Energy Development Fund. The minimum bid is $475 per certificate. The on-line auction begins Today, January 13th at 9am and ends Friday January 17th at 5pm. More information can be found at: http://www.oregon.gov/dor/PERTAX/Pages/credit-auction-info.aspx -------------- next part -------------- An HTML attachment was scrubbed... URL: From Lorie.D.JENSEN at oregon.gov Mon Jan 13 15:24:49 2014 From: Lorie.D.JENSEN at oregon.gov (JENSEN Lorie D * DOR) Date: Mon, 13 Jan 2014 23:24:49 +0000 Subject: [Revenews] Oregon Special Cigarette Tax Return Message-ID: <112F311D92F16E4AB21216386B154ED209DB6C2F@WPORGEXCL02.ENTSS.OR.GOV> ******CONFIDENTIALITY NOTICE****** This email 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 email in error, please advise me immediately by reply email, keep the contents confidential, and immediately delete the message and any attachments from your system. January 13, 2014 Important tax return due date Oregon Special Cigarette Tax Return The Oregon Special Cigarette Tax Return is due by January 21, 2014. Please submit returns and payments to: Cigarette Tax Oregon Department of Revenue PO Box 14110 Salem OR 97309-0910 Thank you, Lorie Jensen Oregon Dept. of Revenue Special Programs Admin. PH.(503) 947-2279 FX. (503) 947-2255 -------------- next part -------------- An HTML attachment was scrubbed... URL: From Joil.A.SOUTHWELL-Jr at oregon.gov Tue Jan 21 07:17:16 2014 From: Joil.A.SOUTHWELL-Jr at oregon.gov (SOUTHWELL-JR Joil A * DOR) Date: Tue, 21 Jan 2014 15:17:16 +0000 Subject: [Revenews] 2014 Oregon Interest Rate Update Message-ID: <48788246-0DEC-415C-A03B-7568FBD5720D@oregon.gov> The Oregon Department of Revenue has completed its annual interest rate review for interest it charges on deficiencies and delinquencies and it pays on refunds for interest periods that begin on or after January 1, 2014. The revised 2014 interest rates may be found on our website athttp://www.oregon.gov/dor/docs/orb201303_800-012.pdf. Please keep this notification for future reference. Thank you. Sent from my iPhone -------------- next part -------------- An HTML attachment was scrubbed... URL: From Tracy.GROVER at oregon.gov Thu Jan 23 09:23:31 2014 From: Tracy.GROVER at oregon.gov (GROVER Tracy * DOR) Date: Thu, 23 Jan 2014 17:23:31 +0000 Subject: [Revenews] (no subject) Message-ID: <998E7619D0A76F45A6D7A7DA0812A00B09DD3C0E@WPORGEXCL02.ENTSS.OR.GOV> Payroll Tax News LISTSERV January 2014 Edition - iWire Please feel free share this information iWire General Information The Department of Revenue is currently converting iWire to 2013 specifications. The updates are on schedule for release by February 3, 2014. If your 2013 submission was already accepted, you do not need to resubmit after the new specifications become available. **W-2 Filing Requirements: All businesses and all payroll service providers are required to report W-2 information electronically [OAR 150-316.202(3)]. The transmittal due date is March 31, 2014. We will only accept electronically filed W-2 information; paper W-2s or other forms of media are not accepted. **1099 Filing Requirements: Effective for calendar year 2013, businesses with 10 or more of any one type of information return are required to report return information electronically [OAR 150-314.360]. The transmittal due date is March 31, 2014. Forms 1099-MISC, 1099-G, 1099-R, and W-2G are filed electronically only; paper 1099s will not be accepted. Please see our website for more information or call the iWire phone number (503) 945-8127 and allow 48 hours for us to respond to your call. http://www.oregon.gov/dor/BUS/Pages/iwire-income-wage-information-return-eservices.aspx -------------- next part -------------- An HTML attachment was scrubbed... URL: From Shannon.BALL at oregon.gov Wed Feb 12 08:36:14 2014 From: Shannon.BALL at oregon.gov (BALL Shannon * DOR) Date: Wed, 12 Feb 2014 16:36:14 +0000 Subject: [Revenews] New Suspense Fax Numbers Message-ID: Suspense has new fax numbers! Please use the below numbers when faxing correspondence to the suspense unit at the Oregon Department of Revenue. If you try to fax to the old suspense fax numbers you will get a "disconnect" message and the Department will not receive the fax. 503-345-2355 - WFC correspondence 503-345-2354 - All other correspondence -------------- next part -------------- An HTML attachment was scrubbed... URL: From Shannon.BALL at oregon.gov Tue Feb 18 08:28:55 2014 From: Shannon.BALL at oregon.gov (BALL Shannon * DOR) Date: Tue, 18 Feb 2014 16:28:55 +0000 Subject: [Revenews] New Look for Tax Form Libraries Message-ID: Tax Professionals, On February 18 the Department of Revenue will rollout a new look for the tax form libraries found on our website. While these libraries will look slightly different, rest assured that all of the information you're accustomed to accessing on our site will be included. This new look is designed to increase customer usability and improve mobile browsing. One feature of the design is a new collapsed view for past tax years. It will be easy to access a past tax year forms by simply clicking on the plus (+) next to the tax year name. We hope that you find the new design streamlined and user friendly. Many thanks, Amy Velez Webmaster, Department of Revenue 503-945-8563 | amy.velez at oregon.gov www.oregon.gov/DOR -------------- next part -------------- An HTML attachment was scrubbed... URL: From Shannon.BALL at oregon.gov Fri Mar 14 09:41:02 2014 From: Shannon.BALL at oregon.gov (BALL Shannon * DOR) Date: Fri, 14 Mar 2014 16:41:02 +0000 Subject: [Revenews] SB 1534 - 2013 Oregon Personal Income Tax Change Message-ID: SB 1534 - 2013 Oregon Personal Income Tax Change On March 7, 2014, SB 1534 passed both legislative chambers. For roughly 1,500 taxpayers, a portion of the bill affects their 2013 Oregon Personal Income Tax return. For tax years 2013 and forward SB 1534 allow all taxpayers, regardless of income, to claim the severely disabled and disabled child if all other qualifications are met. When does this change go into effect? The exemption changes go into effect for tax year 2013. The Oregon Department of Revenue and software vendors are working on reprogramming their systems. The Oregon Department of Revenue's system will be ready to process SB 1534 changes starting March 17, 2014. What if I already filed a return and did not take the exemptions because my income level was too high? The Oregon Department of Revenue has identified taxpayers who claimed an exemption for the severely disabled and/or disabled child, but the AGI was too high and therefore did not qualify for the credit at that time. The taxpayers and their preparer will receive a letter from the Oregon Department of Revenue by the end of March explaining how to amend the 2013 Oregon Personal Income Tax return. Attached to the letter will be an amended schedule with a neon SB 1534 sticker attached to the top. Will an amended return take the normal 4-6 months to process? No, amended returns received with the neon SB 1534 sticker attached to the top will run through an expedited process. -------------- next part -------------- An HTML attachment was scrubbed... URL: From Jeffrey.S.HENDERSON at oregon.gov Thu Mar 20 16:33:36 2014 From: Jeffrey.S.HENDERSON at oregon.gov (HENDERSON Jeffrey S * DOR) Date: Thu, 20 Mar 2014 23:33:36 +0000 Subject: [Revenews] Transit Self-Employment Tax - Change to Instructions Message-ID: For many years the instructions for Lane County Mass Transit District and Tri-County Metropolitan Transportation District self-employment taxes have stated that self-employed individuals with more than one Schedule C business may not use a loss from one business to offset a gain from another. Effective immediately, taxpayers with more than one Schedule C business may use a loss from one business to offset a gain from another when calculating self-employment earnings for the purposes of these taxes. This change applies to all tax years. If your original transit self-employment tax return was filed within three years of the due date, you may amend (change) your return and file for a refund within: * Three years of the due date of your original return, or * Three years of the date you filed your original return, or * Two years of the date you paid your tax or paid any part of your tax, whichever is later. Please do not respond to this notice. If you have questions, contact us by e-mail at TSE.Help.DOR at oregon.gov or call 503-378-4988. Transit Self-Employment Tax Program Business Division, Corporation Section Oregon Department of Revenue -------------- next part -------------- An HTML attachment was scrubbed... URL: