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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">The Oregon Department of Revenue would like to remind taxpayers that a waiver of interest on an underpayment of estimated tax, known as UND, is available for tax year 2018
if the taxpayer paid at least 80 percent of their 2018 tax by January 15, 2019. This is similar to the relief offered by the IRS for tax year 2018.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">The IRS announced on August 14, 2019 that it will be automatically waiving the estimated tax penalty for qualified taxpayers, including those who haven’t submitted a waiver
request. However, Oregon is not implementing an automatic waiver process. The department will continue to offer the UND waiver for tax year 2018 to taxpayers who submit their request using Form OR-10.
<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt">Instructions for requesting the UND waiver:<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">To determine if a taxpayer qualifies for the waiver, first complete Part A of Form OR-10 through line 9.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="margin-left:.1in;mso-add-space:auto;text-indent:-.1in;mso-list:l0 level1 lfo1">
<![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">-<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>If UND is <b>not </b>owed, do <b>not </b>request the waiver. File Form OR-10 if the amount on line 7 is $1,000 or more.<o:p></o:p></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left:.1in;mso-add-space:auto;text-indent:-.1in;mso-list:l0 level1 lfo1">
<![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">-<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><b>If UND is owed:</b><o:p></o:p></p>
<p class="MsoListParagraphCxSpMiddle" style="text-indent:-.25in;mso-list:l2 level1 lfo2">
<![if !supportLists]><span style="mso-list:Ignore">a)<span style="font:7.0pt "Times New Roman"">
</span></span><![endif]>Recalculate the amount on line 5 by multiplying the amount on line 4 by 80% (0.80).<o:p></o:p></p>
<p class="MsoListParagraphCxSpLast" style="text-indent:-.25in;mso-list:l2 level1 lfo2">
<![if !supportLists]><span style="mso-list:Ignore">b)<span style="font:7.0pt "Times New Roman"">
</span></span><![endif]>Recalculate the amount on line 6 by adding all 2018 estimated tax payments made on or before January 15, 2019 to the tax withheld from income.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">The waiver may be requested
<b>only if the recalculated amount on line 6 is equal to, or more than, the recalculated amount on line 5</b>. If the recalculated amount on line 6 is less than the recalculated amount on line 5, proceed with the normal UND calculation using the
<b>original</b> figures entered on lines 5 and 6. <b>Do not use the recalculated figures to calculate UND</b>.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">To request the waiver:<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="text-indent:-.25in;mso-list:l1 level1 lfo3">
<![if !supportLists]><span style="mso-list:Ignore">1.<span style="font:7.0pt "Times New Roman"">
</span></span><![endif]>Enter “4” in the exception box on Form OR-10, line 1 <b>and
</b>in box 40a on Form OR-40, box 65a on Form OR-40-P, or box 66a on Form OR-40-N.<o:p></o:p></p>
<p class="MsoListParagraphCxSpMiddle" style="text-indent:-.25in;mso-list:l1 level1 lfo3">
<![if !supportLists]><span style="mso-list:Ignore">2.<span style="font:7.0pt "Times New Roman"">
</span></span><![endif]>Attach a statement to Form OR-10 with the label “Form OR-10 Attachment” and the statement “80% waiver”.<o:p></o:p></p>
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<![if !supportLists]><span style="mso-list:Ignore">3.<span style="font:7.0pt "Times New Roman"">
</span></span><![endif]>File Form OR-10 and the attachment with the 2018 return.<o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Taxpayers who have already filed their 2018 returns and would have qualified for the waiver<b>
</b>may submit the waiver request without amending the return by mailing Form OR-10 with the attachment to us or submitting it as correspondence through Revenue Online. Form OR-10 is available online at
<span style="color:#548235"><a href="http://www.oregon.gov/dor/forms">www.oregon.gov/dor/forms</a>.</span><span style="color:#A9D18E"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#0070C0"><o:p> </o:p></span></p>
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