Instructions For Form Wr (Page 3 of 17) in pdf

Instructions For Form Wr Page 3

Things You Need to Know

The federal child credit may cause a small shortage in Oregon withholding.

The federal W-4 form includes withholding allowances to account for the federal tax child credit. The number

of withholding allowances claimed may be overstated for the purposes of Oregon income taxes. This may

result in a slight under-withholding of Oregon income taxes.

You may be personally liable for withholding taxes.

As a corporation officer or employee, you can be held personally responsible for unpaid withholding taxes owed

by the corporation. That’s because Oregon laws ORS 316.162 and ORS 316.207 make it possible to transfer the

liability for taxes from the corporation to the responsible officers and employees when the corporation fails to pay.

Interested in Electronic Funds Transfer (EFT)?

Payments for combined payroll taxes can be made electronically using the Department of Revenue’s Electronic

Funds Transfer (EFT) program. A business must register with the department and indicate the Automated

Clearing House payment type (ACH Debit or ACH Credit) they plan to use before initiating payments.

Even though many businesses are required to make their payments this way, employers may voluntarily

participate in the EFT program. Additional information and registration materials are available from the

department’s Internet site: or you may call the EFT Help line at 503-947-2017 to receive

a program guide.

Questions?

Telephone: Salem .......................................... 503-378-4988

Toll-free within Oregon ....... 1-800-356-4222

TTY (hearing or speech impaired only). These numbers are answered by machine only and are not for voice

use. The toll-free number within Oregon is 1-800-886-7204. In Salem, the number is 503-945-8617.

¿Habla español? Línea de mensaje. Las personas que necesitan asistencia en español pueden dejar un men-

saje. El número disponible todo el año en Salem es 503-945-8618.

A message line is available all year for those who need assistance in Spanish. The number in Salem is 503-945-8618.

Americans with Disabilities Act (ADA). In compliance with ADA, this information is available in alternative

formats upon request by calling 503-378-4988.

Internet:

Instructions For Form Wr Page 3