Get Wh-192 - Oregongov - Oregon 2020-2025

Check box and complete the following applicable lines: 1. 2. 3. Withhold the mandatory 20 percent Note: 20 percent withholding is mandatory for certain qualifying distributions unless you elect a direct transfer rollover to a traditional IRA or other eligible employer plan.

The employee or payee must provide a filed federal Form W-4P or Form OR-W-4 for you to determine the withholding amount, even if they choose no withholding. Withhold as if the payments were wages. You must withhold $10 or more per employee or payee.

Visit the Oregon Employment Department to order Oregon combined tax forms for reporting and payment of withholding taxes or contact us at 503-947-1488. Frances Online* has replaced the Oregon Payroll Reporting System (OPRS) and the Employer Account Access (EAA) portal, beginning with the third quarter filing in 2022.

An employee can claim exempt from Oregon withhold- ing if: Their compensation is exempt under a provision of federal or state law. They had a refund of all state income tax withheld from the previous tax year and expect to have a refund of all state income tax withheld for the current year.

Exemption From Withholding If an employee qualifies, he or she can also use Form W-4 to tell you not to deduct any federal income tax from his or her wages. To qualify for this exempt status, the employee must have had no tax liability for the previous year and must expect to have no tax liability for the current year.

Wages are still reported as Oregon-source income on Form W-2. Nonresident employees with wages greater than their standard deduction amount are required to file an Oregon nonresident return.

All Oregon employers (including farmers and ranchers) must withhold tax from employee wages at the same time employees are paid.

Oregon's personal exemption credit is available to you if: You can't be claimed as a dependent on someone else's return, and. Your federal adjusted gross income isn't more than $100,000 if your filing status is single or married filing separately or isn't more than $200,000 for all other filing statuses.