Oregon State W-2 Reporting Requirements

Does Oregon Require State W-2 Reporting?

Yes, Oregon does require state W-2 reporting even if there was no state tax withholding.

How Must Oregon State W-2 Reporting be Filed?

Oregon accepts e-filing and paper filing.

What are the Forms and Due Dates for Oregon State W-2 Reporting?

In addition to the Form W-2, Oregon requires Form OR-WROregon Annual Withholding Tax Reconciliation Report to be filed.

Forms W-2 and OR-WR are due by January 31.

What are the W-2 penalties for Oregon?

The W-2 penalties for Oregon are as follows:

  • Late filing: Penalty of $50 per form.
    • Maximum penalty of $2,500.
  • Knowingly file late: Penalty of $250 per form.
    • Maximum penalty of $25,000.
    • This penalty also applies if the employer knowingly files an incomplete, false, or misleading information return.

See the Oregon Combined Payroll Tax Report PDF for more information.

What is the Responsible State Filing Agency?

Oregon Department of Revenue
955 Center Street NE
Salem, Oregon 97301-2555
Phone: (503) 378-4988

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

About Author