Content Overview
The Oregon W-2 form is a critical document for employers and employees alike, as it outlines wage and tax information for the state. This form adheres to the guidelines set by the Social Security Administration (SSA) while incorporating specific Oregon requirements, particularly for the RS and RV records. Employers must file W-2 information electronically by January 31 of the following year, ensuring compliance with both state and federal regulations. Failure to meet these filing requirements can result in penalties for incorrect or incomplete submissions. The form includes several key records, such as the RA Submitter Record, RE Employer Record, RW Employee Wage Record, and the RS State Record, each with specific formatting and content requirements. Additionally, the Oregon W-2 mandates the reporting of the Statewide Transit Tax for employees working in Oregon or for Oregon residents working outside the state. This tax information must be accurately reported in designated fields within the RS and RV records. To avoid complications, all electronic submissions must follow strict formatting guidelines, including file size limitations and data entry specifications. Employers are advised to familiarize themselves with these requirements to ensure a smooth filing process.
Similar forms
The Oregon W-2 form is similar to several other documents used for reporting wages and taxes. Here are five such documents:
- Federal W-2 Form: The federal W-2 form serves a similar purpose as the Oregon W-2. Both documents report wages and taxes withheld from employees. However, the federal form adheres to federal regulations, while the Oregon version includes state-specific information.
- 1099-MISC Form: The 1099-MISC form is used to report income earned by independent contractors and freelancers. Like the W-2, it provides details about earnings and tax withholdings but is specifically for non-employees.
- Payroll Summary Report: This internal document summarizes payroll data for a specific period. It includes total wages, taxes withheld, and other deductions, similar to the W-2 in that it tracks employee compensation.
- State Tax Return: A state tax return, such as the Oregon Form 40, is filed annually to report income and calculate state taxes owed. Both the state tax return and the W-2 provide information necessary for tax compliance.
- Promissory Note: Much like various tax forms, a Pennsylvania Promissory Note serves as a legal document that details the terms of a financial agreement. For further information or to access a template, visit promissoryform.com/blank-pennsylvania-promissory-note/.
- Employer Quarterly Tax Report: This report is submitted quarterly to report wages and taxes withheld from employees. It serves a similar function to the W-2 but is filed more frequently and provides a snapshot of payroll activity over a shorter time frame.
Preview - Oregon W2 Form
The state of Oregon follows the Social Security Administration (SSA) guidelines for the filing of
All employers and payroll service providers are required to file
ORS 316.202 allows the department to assess penalties for failing to file an information return or filing an incorrect or incomplete information return and knowingly failing to file an information return or knowingly filing an incomplete, false or misleading information return.
Electronic records that do not conform to the specifications defined in these instructions will not be accepted.
Record format and record layout specifications
Transmitters are required to use the format listed beginning on page 2 of this document for RS and RV records. For all other record specifications, please follow the information in the SSA booklet, Specifications for Filing Forms W2 Electronically (EFW2). Additional information is available at www.ssa.gov/employer/pub.htm. Information regarding electronically filing
State of Oregon required format
RA |
Submitter Record |
Required |
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RE |
Employer Record |
Required |
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RW |
Employee Wage Record |
Required |
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RO |
Employee Wage Record |
Optional |
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RS |
State Record |
Required (please see following pages) |
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RT |
Total Record |
Required |
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RU |
Total Record |
Optional |
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RV |
State Total Record |
Required (please see following pages) |
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RF |
Final Record |
Required |
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Oregon does not accept withholding information on magnetic media or in other formats. File size is limited to 150MB and the file must be in .txt format only. The transmission is encrypted so the file itself need not be.
October 2020 |
1 |
For technical questions concerning electronic filing, email us at iwire.dor@oregon.gov. You can also reference the frequently asked questions and troubleshooting guide posted on our website at www.oregon.gov/dor/business.
Important information
All money fields follow SSA record specification rules:
•Must contain only numbers.
•No punctuation.
•No signed amounts (high order signed or low order signed).
Include both dollars and cents with the decimal point assumed (example: $59.60 = 00000005960). Do
not round to the nearest dollar (example: $5,500.99 = 00000550099).
•
•Any money field that has no amount to be reported must be filled with zeros, not blanks.
Statewide Transit Tax (STT) Reporting Requirements
If your business had employees who performed work in Oregon or had Oregon resident employees who performed work outside of Oregon during the year, you must report statewide transit tax information. That information should be reported on your RS record in character positions
RS record information
•Positions
•Positions
RV record information
•Positions
•Positions
NOTE: RECORD LENGTH FOR THE OREGON AND SSA RS RECORD IS 512 BYTES. ALL FIELDS ARE REQUIRED AND CAN BE BLANK OR
RS Record Layout – State of Oregon, Department of Revenue
October 2020 |
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Name
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Social |
Employee |
Employee |
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Record |
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Security |
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Postal |
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Date First |
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Employed |
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Employer |
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Taxable |
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Separation |
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Withholding |
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Wages |
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State |
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State Tax |
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Taxable |
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Statewide |
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Blank |
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Wages for |
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Transit Tax |
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Withheld |
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Statewide |
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Transit Tax |
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October 2020 |
3 |
RS Position |
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Field Name |
Length |
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Specifications |
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Record Identifier |
2 |
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Constant RS |
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Enter appropriate postal NUMERIC code. (See |
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State Code |
2 |
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Appendix F is SSA Pub 42- 007). |
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Enter “41” for the Oregon postal numeric |
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code. |
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Blank |
5 |
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Blank Fill |
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Enter the employee’s SSN as shown on the |
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original/replacement SSN card issued by the SSA. |
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Social Security Number |
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SSN must be nine digits. Do not drop the leading |
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zeroes. Ex: SSN |
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9 |
001234567. |
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If no SSN available, enter zeros. |
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Enter the employee’s first name as shown on the SSN |
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Employee First Name |
15 |
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card. |
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Employee’s Middle Name |
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If applicable, enter the employee’s middle name or |
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15 |
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initial as shown on the SSN card. |
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or Initial |
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Enter the employee’s last name as shown on the SSN |
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Employee’s Last Name |
20 |
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card. |
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If applicable, enter the employee’s alphabetical suffix. |
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Suffix |
4 |
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For example, SR, JR. |
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If not suffix, fill with blanks. |
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Enter the employee’s location address (attention, suite, |
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Location Address |
22 |
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room number, etc.). |
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Delivery Address |
22 |
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Enter the employee’s delivery address. |
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fill with blanks. |
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City |
22 |
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Enter the employee’s city. |
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Enter the employee’s State or |
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State Abbreviation |
2 |
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Commonwealth/Territory. Use the postal |
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abbreviation. (See Appendix F in SSA Pub |
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Zip Code |
5 |
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Enter the employee’s zip code. |
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For foreign address, fill with blanks. |
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Enter the employee’s |
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Zip Code Extension |
4 |
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code. |
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If not applicable, fill with blanks. |
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Blank |
5 |
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Fill with blanks. |
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October 2020 |
4 |
RS Position |
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Field Name |
Length |
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Specifications |
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If applicable, enter the employee’s foreign |
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Foreign State/Province |
23 |
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state/providence. |
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If applicable, enter the employee’s foreign postal code. |
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Foreign Postal Code |
15 |
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If one of the following applies, fill with blanks: |
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- |
One of the 50 states of the USA |
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District of Columbia |
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Military Post Office (MPO) |
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American Samoa |
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Country Code |
2 |
- |
Guam |
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Northern Mariana Islands |
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Puerto Rico |
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Virgin Islands |
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Otherwise, enter the employee’s applicable country |
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code. (Appendix G in SSA Pub |
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Blank |
32 |
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Fill with blanks. |
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Date First Employed |
8 |
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Month, Day, |
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zeroes if not applicable. |
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Date of Separation |
8 |
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Month, Day, |
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zeroes if not applicable. |
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Blank |
5 |
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Fill with blanks. |
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State Employer Account |
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Oregon Withholding Account Number for the |
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Number (BIN) |
20 |
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Employer. |
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Blank |
6 |
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Fill with blanks. |
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State Code |
2 |
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Enter the appropriate postal numeric code. (See |
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Appendix F in SSA Pub |
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State Taxable Wages |
11 |
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Applies to income tax reporting. |
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State Income Tax |
11 |
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Withheld |
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Applies to income tax reporting. |
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Blank |
50 |
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Fill with blanks. |
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State Taxable Wages for |
11 |
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Statewide Transit Tax |
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Applies to income tax reporting. |
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Statewide Transit Tax |
11 |
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Withheld |
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Applies to income tax reporting. |
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Blank |
143 |
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Fill with blanks. |
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October 2020 |
5 |
RV Record Layout – State of Oregon, Department of Revenue
Field |
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Record |
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Number |
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State Taxable |
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State Income |
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State Taxable Wages |
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of RS |
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Tax Withheld |
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for Statewide Transit |
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Name |
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Identifier |
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Wages (Total) |
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Records |
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(Total) |
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Tax (Total) |
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Position |
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Length |
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2 |
7 |
15 |
15 |
15 |
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Statewide |
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Transit Tax |
Blank |
Withheld (Total) |
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15 |
443 |
RV Position |
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Field Name |
Length |
Specifications |
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Record Identifier |
2 |
Constant RV |
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Number of RS Records |
7 |
Total number of RS records since the last |
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RE record. |
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State Taxable Wages |
15 |
Total amount of State Wages reported in |
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all RS records since the last RE record. |
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State Income Tax |
15 |
Total amount of State Withholding reported |
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Withheld |
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in all RS records since the last RE record. |
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State Taxable Wages for |
15 |
Total amount of State Wages for Statewide |
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Statewide Transit Tax |
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Transit Tax reported in all RS records since |
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the last RE record. |
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Statewide Transit Tax |
15 |
Total amount of Statewide Transit Tax |
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Withheld |
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reported in all RS records since the last RE |
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record. |
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Blank |
443 |
Fill with blanks. |
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October 2020 |
6 |
Key takeaways
When filling out and using the Oregon W-2 form, it’s essential to keep several key points in mind:
- Electronic Filing Requirement: All employers must file W-2 information electronically, adhering to the specifications set by the Social Security Administration (SSA). This includes specific requirements for Oregon's RS and RV records.
- Deadline for Submission: W-2 forms must be filed by January 31 of the following year. Missing this deadline can result in penalties for incorrect or incomplete submissions.
- Statewide Transit Tax Reporting: If your business had employees working in Oregon, you must report the Statewide Transit Tax on specific fields within the RS and RV records. Ensure that these amounts are formatted correctly as dollar values.
- File Format and Size: The W-2 file must be in .txt format, with a maximum size of 150MB. All money fields should contain only numbers and must be right-justified and zero-filled where applicable.
Find Other Templates
Oregon 53 05A - This form ensures that parents provide proof of vaccinations for their children before school attendance.
For those interested in acquiring or selling an All-Terrain Vehicle, a reliable resource is the helpful Alabama ATV Bill of Sale guide that simplifies the process of documenting the transaction and protecting both parties involved.
Oregon Department of Revenue - Businesses are encouraged to complete the form accurately to expedite the approval process.
Oregon Residency for Tax Purposes - Timely submission can impact future licensing and operational capabilities as a distributor.
File Details
| Fact Name | Description |
|---|---|
| Filing Deadline | All W-2 forms must be filed by January 31 of the following year. |
| Electronic Filing Requirement | Employers and payroll service providers must file W-2 information electronically, following SSA guidelines. |
| State-Specific Records | Oregon requires RS and RV records in addition to the standard W-2 records, as outlined in OAR 150-316-0359. |
| Penalties for Non-Compliance | Under ORS 316.202, penalties may be assessed for failing to file or for submitting incorrect or incomplete information returns. |
| File Format Restrictions | W-2 files must be in .txt format, limited to 150MB, and cannot include withholding information on magnetic media or other formats. |
| Statewide Transit Tax Reporting | Employers must report statewide transit tax information on specific positions within the RS and RV records for employees working in Oregon. |
Documents used along the form
The Oregon W-2 form is essential for reporting wages and taxes withheld for employees in Oregon. However, it is often accompanied by other important documents that help ensure compliance with state regulations and provide a complete picture of an employee's tax situation. Below is a list of these additional forms and documents.
- W-3 Form: This is the transmittal form for W-2s. It summarizes the total earnings, Social Security wages, and taxes withheld for all employees. Employers submit this form to the Social Security Administration along with the W-2 forms.
- 1099-MISC Form: This form is used to report payments made to independent contractors or other non-employees. If a business pays an individual $600 or more in a year, this form must be issued to report those payments.
- Statewide Transit Tax (STT) Reporting: Employers need to report information regarding the Statewide Transit Tax for employees working in Oregon. This includes taxable wages and amounts withheld, which must be included in the RS and RV records of the W-2 filing.
- Payroll Records: These internal documents track employee hours, wages, and deductions throughout the year. Maintaining accurate payroll records is crucial for preparing W-2 forms and ensuring compliance with tax laws.
- Georgia Non-disclosure Agreement: This legal document is designed to protect sensitive information shared between parties and can be essential for maintaining confidentiality in business dealings. For more information on how to properly use this agreement, visit Forms Georgia.
- Form 941: This quarterly form reports the federal income tax, Social Security tax, and Medicare tax withheld from employees. Employers must file this form with the IRS to report payroll taxes and ensure proper withholding.
Each of these documents plays a vital role in the overall tax reporting process. Understanding their purpose helps ensure compliance and minimizes the risk of errors that could lead to penalties. Employers should stay organized and maintain accurate records to facilitate smooth filing and reporting.