The online versions of the publication, booklets, and forms will be posted and available for download by January 9^th. Please visit our website to order hard copies of Publication 17 ½ and the booklets.

Thank you.

Sophia Sakoff

Oregon Department of Revenue

Policy and Systems

Senior Tax & Policy Auditor

sophia.sakoff@oregon.gov

Advice contained in this e-mail is issued under the authority of ORS 305.110, which requires the department to construe the tax laws of this State on request. The opinion expressed in this e-mail does not bind the department or the requestor to the statement of facts or opinion expressed.