Oregon Department of Revenue
955 Center Street NE
Salem OR 97301-2555
Oregon Combined
2017
Payroll Tax Report
Oregon Department of Revenue
Oregon Employment Department
Oregon Department of Consumer & Business Services
How to ensure
Forms and instructions
that your report is
for Oregon employers
processed on time
✓ File electronically. See
— Oregon Annual Withholding Tax
page 8 for details.
Reconciliation Report (Form OR‑WR)
✓ Do you use a tax preparer?
If so, they may need this
— Order Form
booklet to file your reports.
✓ Double-check your math.
— Business Change in Status Form
✓ When sending a payment
— Business Contact Change Form
by check, you must include
Form OR-OTC.
✓ If you have no payroll
or subject hours worked
during a quarter, enter a
2017 Oregon Combined Payroll Tax Payment
“0” in the boxes on lines 1,
Coupons (Form OR‑OTC ) are not in this book‑
5, 9, and 11 of Form OQ for
let. They are mailed separately.
each tax program to which
you are subject.
150‑211‑155‑2 (Rev 12‑16)