Or. Admin. Code § 150-316-0385

Current through Register Vol. 63, No. 12, December 1, 2024

Section 150-316-0385 - Nonresident Alternate Filing

(1) Out-of-state employers may elect an alternate method of filing, reporting or calculating tax liability for payroll earned in Oregon by nonresident employees for a payroll period not to exceed 200 days in one calendar year.

(2) Notice of election of alternative method shall be given on Oregon Department of Revenue form, Application for Alternative Filing Method for Temporary Employers, available from Oregon Department of Revenue, 955 Center Street, NE, Salem OR 97310.

(3) The Oregon Department of Revenue shall furnish the employer with Oregon Withholding Tax forms and instructions for filing and paying tax. The employer shall remit payment(s) and file completed Oregon quarterly combined tax reports as required by ORS 316.168 and 316.197.

(4) An employer electing the alternative method of withholding shall notify its employees of such election at the time withholding is made.

(5) If a qualifying nonresident employee files a personal income tax return under the allowed alternative method, the return also serves as a closing agreement. The amount of withholding is considered to be the amount of income tax owing for the tax year and is not subject to change by the taxpayer or the department unless it is determined that the taxpayer was not a "qualifying nonresident employee" while working for the nonresident employer.

(6) A nonresident employee who is working for an out-of-state employer which elects the alternative method under this rule, may elect to report and pay personal income tax on income earned by the employee in connection with the employee's performance of temporary services within this state in the same manner as any other nonresident.

Or. Admin. Code § 150-316-0385

RD 11-1985, f. 12-26-85, cert. ef. 12-31-85; RD 7-1989, f. 12-18-89, cert. ef. 12-31-89, Renumbered from 150-316.857; RD 7-1991, f. 12-30-91, cert. ef. 12-31-91; RD 5-1993, f. 12-30-93, cert. ef. 12-31-93; Renumbered from 150-316.216, REV 8-2010, f. 7-23-10, cert. ef. 7-31-10; Renumbered from 150-316.223, REV 63-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 316.216