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Oregon Income Tax Withholding Requirements

Filed under Payroll Taxes. Fact checked on February 8, 2013.

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Employers in Oregon must conform with these state rules relating to income tax withholding and administration.

General Withholding Requirement: Oregon income tax must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state.

Employee Withholding Exemption Forms: Oregon does not have a state withholding exemption certificate. However, Federal Form W-4, which must be completed by each employee to determine the appropriate level of federal income tax to withhold from earnings, also should be used for state withholding purposes.

Reciprocal Agreements: None.

Administration:

Oregon Department of Revenue
955 Center Street, N.E.
Salem, Oregon 97310
Telephone: 503-945-8091

Local Tax Jurisdictions: Lane County Mass Transit District (employer excise tax); Tri-County Metropolitan Transportation District (employer excise tax).

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