Or. Admin. Code § 150-316-0234

Current through Register Vol. 64, No. 1, January 1, 2025

Section 150-316-0234 - "Withholding Statement" and "Exemption Certificate"

(1) For purposes of ORS 316.177 and ORS 316.182:

(a) "Exemption certificate" means a form prescribed by the department containing an employee's instruction to an employer certifying that the employee has no Oregon withholding requirement.

(b) "Withholding statement" means a form prescribed by the department containing an employee's instruction to an employer of the requested amount of income tax to withhold from an employee's wages or other income. A withholding statement includes:

(A) The Oregon Form OR-W-4;

(B) An Oregon-only version of the 2019 or prior federal Form W-4; or

(C) A 2019 or prior federal Form W-4.

(2) Beginning January 1, 2020, changes made to an employee's withholding statement or exemption certificate must be made using Form OR-W-4.

(3) If an employee's Oregon withholding is determined based upon the withholding statement described in (1)(b)(C), and the employee submits a 2020 or later version of the federal Form W-4 to the employer without also providing Form OR-W-4, the employer must withhold for Oregon at a rate of eight percent.

Or. Admin. Code § 150-316-0234

REV 13-2019, adopt filed 12/12/2019, effective 1/1/2020

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 316.177 & 316.182