From Tracy.GROVER at oregon.gov Fri Apr 18 15:21:44 2014 From: Tracy.GROVER at oregon.gov (GROVER Tracy * DOR) Date: Fri, 18 Apr 2014 22:21:44 +0000 Subject: [Revenews] April Listserv Message-ID: <998E7619D0A76F45A6D7A7DA0812A00B2CAFEA50@WPORGEXCL02.ENTSS.OR.GOV> Payroll Tax News LISTSERV April 2014 Edition Please feel free share this information. Reminders * 1st quarter returns are due on April 30, 2014 * Payments for the unemployment insurance, workers benefit fund assessment and transit taxes are due on April 30, 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 Oregon Business Registry. 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 and Employment. Business Contact Change Form Need to update address and phone numbers Need to update offsite payroll services, accountants or bookkeepers. Outreach and Education * Governor's Marketplace Conference An opportunity for small business owners and key personnel to meet and enhance your relationship with State and Federal agency representatives and technical service providers. o 4/30/2014 - Salem, OR http://www.oregon.gov/gov/MWESB/Pages/index.aspx * Oregon Employer Council / 2014 Annual State Conference for Business The Oregon Employer Council State Conference for Business features keynote sessions and multiple breakout options with topics on human resources, labor law, and business strategy. o May 5-6, 2014 - Canyonville, OR http://www.oregon.gov/EMPLOY/OEC/pages/index.aspx * OAME 26th Annual Entrepreneurship Trade Show & Luncheon 2014 OAME Luncheon and Trade Show at the Oregon Convention Center provides maximum exposure for all companies. Over 3,000 business people and buyers will visit OAME's Annual Trade Show and Luncheon this year. o 5/8/2014 - Portland http://oame.org/default.cfm Value Payment System Oregon now has an easier, more convenient way to pay the following taxes and fees: * 9-1-1 Emergency Communications Tax, * Amusement Device Tax (for video poker machines), * Hazardous Substance Fee, * Petroleum Load Fee, and * State Lodging Tax You can now pay online using your credit card, debit card, checking or savings account. Credit card payments may also be made over the phone. This gives you more freedom to choose the option that best fits your needs. You can still make your payments by check, cash, or money order. Our payment service providers protect your personal information, making this a safe and secure way to ensure your payments arrive on time. For more information, visit: http://www.oregon.gov/dor/ESERV/Pages/epayments.aspx 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). 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... 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Name: Picture (Device Independent Bitmap) 3.jpg Type: image/jpeg Size: 2204 bytes Desc: Picture (Device Independent Bitmap) 3.jpg URL: From Tracy.GROVER at oregon.gov Wed Apr 30 07:11:27 2014 From: Tracy.GROVER at oregon.gov (GROVER Tracy * DOR) Date: Wed, 30 Apr 2014 14:11:27 +0000 Subject: [Revenews] Listserv - Withholding Formula Update Message-ID: <998E7619D0A76F45A6D7A7DA0812A00B32AEA0F6@WPORGEXCL01.ENTSS.OR.GOV> HB 3601 (2013 special session) disallows the personal exemption credit for individuals with federal adjusted gross income of more than $100,000 for single filers or more than $200,000 for joint filers. The department has heard from certain individuals who have wages totaling more than $100,000 that they are no longer receiving credit for any allowances previously claimed based on the updated withholding formulas that were issued by the department after this bill became law. Withholding formulas don't account for items such as alimony or large amounts of itemized deductions. The law requires that withholding be as close as possible to the tax that would be owed on wages. That means that the department has to develop the withholding formulas to reflect situations that apply to the majority of taxpayers with wage income. The department accounts for a person being able to claim the standard deduction, the federal tax subtraction and personal exemptions in the formula. Anything else is far too variable to be sure most people are entitled to claim it. The instructions issued by the department account for changes indentified in HB 3601. However, some payroll providers are taking a strict approach to these instructions. There are options for a taxpayer in the situations described above to avoid higher withholding. The taxpayer can complete an "Oregon-only W-4" to reflect the proper withholding for Oregon. This is done by submitting another federal form W-4 to their payroll department and writing "For Oregon only" on the bottom of the form. On the Oregon-only W-4, the taxpayer can use one of the following options: * If the taxpayer is a single filer, but is married and has joint wages between $100,000.01 and $200,000, the taxpayer can file as 'married' to keep their reported allowances. * If the taxpayer is a single filer, has wages more than $100,000 and is single, the taxpayer can file as exempt and enter the amount of withholding on line 6 of the Oregon only W-4 to mirror their withholding prior to the implementation of this law. It's the department's hope that this information will assist those individuals who fall into the above wage categories. Please contact the Withholding/Payroll Tax section by email (payroll.help.dor at oregon.gov) or by phone (503.945.8091) for assistance. Tracy Grover Program Coordination Unit tracy.grover at oregon.gov (971) 301-1805 phone (503) 945-8772 fax ************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. ********************************************* Want the latest info regarding payroll issues? Self-subscribe to "Payrolltax-News" to find out all of the latest payroll tax information such as rate changes, legislative issues and new laws, and return processing questions. By signing up, you will receive an email with the latest info. Employers and other interested individuals can self-subscribe to the list by following this link: www.oregon.gov/DOR/BUS/payrolltaxnews.shtml -------------- next part -------------- An HTML attachment was scrubbed... URL: From Shannon.BALL at oregon.gov Fri May 2 10:42:07 2014 From: Shannon.BALL at oregon.gov (BALL Shannon * DOR) Date: Fri, 2 May 2014 17:42:07 +0000 Subject: [Revenews] Oregon 2014 forms/instructions Message-ID: It is that time of year again to begin drafting the 2014 forms and instructions. While preparing the 2013 Oregon Personal and Business Taxes, did you notice anything on the forms you wish would be different? Were the instructions confusing or not available? Now is the time to voice any changes you would like the department to consider while drafting the personal and business income tax forms and instructions. Please email your suggestions to prac.revenue at oregon.gov . In the subject line please put the title of the form or instruction you are providing suggestions for. Thank you for your assistance! -------------- next part -------------- An HTML attachment was scrubbed... URL: