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<p class="MsoNormal">Form OR-STI is the new Oregon Statewide Transit Individual Tax Return for taxpayers who are required to report and pay because their
<b>out-of-state employer</b> did not withhold the statewide transit tax (STT) from their wages. Even though tax season just started on January 28<sup>th</sup>, we are already seeing some common mistakes:
<o:p></o:p></p>
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<![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Taxpayers who work only in Oregon <b><u>do not</u></b> need to file Form OR-STI. This is true even if the employee’s Form W-2 does not report STT withholding. Electronic returns that do not report payments on line 4, tax due on
line 8, or a refund on line 9 (i.e. a “Zero Return”) will be rejected.<o:p></o:p></p>
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<![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>STT withheld by an employer should be reported on line 3, not line 4. 100% of the returns we have reviewed so far have this mistake. This could potentially cause your clients to receive a bill from us because we have no record
of a “payment” on their account.<o:p></o:p></p>
<p class="MsoNormal">Oregon employers, and employers doing business in Oregon, are required to withhold STT from their employee’s wages at the time wages are paid. Only employees who work for an out-of-state employer who doesn’t withhold STT as a courtesy need
to file Form OR-STI to report and pay tax due. Oregon nonresidents who work both inside and outside of Oregon for the same employer may choose to file Form OR-STI to claim a refund.<o:p></o:p></p>
<p class="MsoNormal">Tax professionals should review the instructions for Form OR-STI before submitting a return to ensure the taxpayer has a filing requirement. Instructions are available at
<span class="MsoHyperlink"><a href="http://www.oregon.gov/dor/forms">www.oregon.gov/dor/forms</a></span>. If your client does have a filing requirement, review Form OR-STI before submitting to verify amounts are reported on the correct lines.<o:p></o:p></p>
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