We moved!

Help articles have been migrated to the new Help and Support. You can find help for your products and accounts, discover FAQs, explore training, and contact us!

Select a state from the drop-down list or visit the State-specific payroll tax form information topic to view payroll tax form information for that state.

Select a stateAlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWashington D.C.West VirginiaWisconsinWyoming

In this topic

Combined unemployment / withholding forms

Agency: Oregon Department of Revenue

Website: http://www.oregon.gov/business/Pages/taxes.aspx

* Due date adjusts for non-banking days

Tax payment details

Deposit Schedule	Due Date	Payment Method(s)	Zero Filing Required	Zero EFT Accepted
Semiweekly (Federal)	3 banking days after the period end	Check, ACH	No	No
Monthly	15th of the following month	Check, ACH	No	No
Quarterly	Last day of the following month	Check, ACH	No	No

	Accepted	Approval required
ACH Debit
ACH Credit

ACH / EFT payment information

The Oregon Department of Revenue accepts both EFT Debit and EFT Credit payments of withholding and unemployment taxes.

• Taxpayers who are required to make federal payments via the Electronic Federal Tax Payments System (EFTPS) are required to make withholding payments electronically via Electronic Funds Transfer (EFT).
• Taxpayers who are not required to make federal payments via EFTPS can file via EFT voluntarily.

How to apply

The Oregon Department of Revenue requires all EFT users to apply for approval prior to submitting tax payment files.

For more information about making EFT credit payments and to obtain the appropriate forms, please visit the Oregon Department of Revenue website and navigate to the Electronic Funds Transfer (EFT) section of the Business Taxes page.

Payment and other information

• EFT debit payments can only be made online at the Oregon Department of Revenue website or by phone.
• EFT filers are not required to submit monthly returns (Form OTC).

Agency filing addresses

Other forms

1099 forms

* Due date adjusts for non-banking days

See also: State 1099 files overview

State website: www.oregon.gov/dor

Local forms

Select a locality to view its payroll tax forms.

Select a locality Canby Area Transit Eugene Portland Sandy Wilsonville Transit Tax

Form processing tips

Form OQ can be submitted on blank paper without headings, columns, or instructions.

E-filing notes

Form OQ, Form 132, and Schedule B

• Registration required - Yes
  • Single-BIN filer
  • Multi-BIN filer
• File format - comma-delimited
• To file returns, access Frances Online.

Form WR

• Registration required - No
• File format - FSET

State ID formats

Unemployment ID: 8 digits formatted as #######-#

Withholding ID: 8 digits formatted as #######-#

New hire reporting

Reporting methods

File Upload Type: Internet

General reporting requirements

Electronic filing required: No
Filing frequency: 20 days from hire date
Registration required: No

Website:

Related topics

State-specific payroll tax form information

Processing state payroll tax forms

Was this article helpful?

Yes No

Submit