Or. Admin. Code § 150-316-0663

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

Section 150-316-0663 - Voluntary Self-Identification of Race and Ethnicity; Policies and Procedures for Filing Schedule

(1) The Oregon Department of Revenue will make available an annual schedule which individuals may use to self-identify their race or ethnicity.

(a) The schedule will be known as the Voluntary Self-Identification of Race and Ethnicity schedule. The schedule will be made available as an attachment to the Oregon personal income tax return.

(b) The schedule will contain a list of race and ethnicity categories from which an individual may select for their self-identification. Each category in the list will be designated using a three-digit code.

(c) The list of race and ethnicity categories on the schedule will follow the uniform standards adopted by the Oregon Health Authority by rule pursuant to ORS 413.161, as amended and in effect on January 1 of the calendar year corresponding to the schedule year.

(2) Using the annual schedule made available by the department, individuals may choose to self-identify their race or ethnicity by selecting up to three of the listed categories.

(a) The choice of whether to provide the information requested on the schedule is voluntary for all individuals and will have no effect on an individual's liabilities or accounts with the department.

(b) The choice is made on an annual basis and may be amended only as described in subsection (5) of this rule.

(c) One selected category will be designated as the individual's primary race or ethnicity unless the individual indicates that none of their selections is their primary self-identification.

(d) Married individuals or registered domestic partners who are filing a joint personal income tax return and who choose to provide the requested information will make the choice independently of each other and use separate schedules.

(e) Tax professionals or individuals filing the taxpayer's return must give the taxpayer the option to fill out the schedule.

(3) Individuals may file the schedule with their personal income tax return using any method normally available for filing returns, including but not limited to:

(a) Electronic filing, using tax software approved by the department.

(b) Direct File Oregon on the department's website.

(c) Traditional paper using forms provided by the department or two-dimensional (2-D) barcode forms approved by the department.

(4) Individuals without a return filing requirement, or those who would like to provide their race or ethnicity information separately from their personal income tax return, may choose to provide the information using Revenue Online on the department's website.

(a) The information may be provided with or without a Revenue Online account.

(b) Individuals without a Revenue Online account must provide all of the following:

(A) First and last name;

(B) Social Security number or an individual taxpayer identification number issued by the Internal Revenue Service;

(C) County, state, and zip code;

(D) Birth year; and

(E) Oregon residency status for the year.

(5)Return or schedule amendments. An individual may change their self-identified race or ethnicity after their information has been provided for the year.

(a) If an individual files a personal income tax return with or without the schedule attached, and the return is later amended, an original or amended schedule may be filed with the amended return. The schedule may be filed with the amended return if:

(A) The schedule was not filed with the original return, but the individual chooses to provide the information on an original schedule filed with the amended return.

(B) The schedule was filed with the original return, and the individual wants to change the information provided on the original schedule when the amended return is filed.

(b) The schedule does not need to be included with an amended return if the schedule was filed with the original return and there are no changes to the information provided on the original schedule.

(c) An individual who is not amending a personal income tax return may use Revenue Online to make changes to the race or ethnicity information already provided for the year.

Or. Admin. Code § 150-316-0663

REV 54-2024, adopt filed 12/26/2024, effective 1/1/2025

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 305.686, 305.687, 305.688 & 316.366