oregon quarterly tax report: form oq 2020

0000041966 00000 n 0000033951 00000 n • Use the correct tax and assessment rates. 0000026722 00000 n 0000035435 00000 n trailer <<1AF161ADBE914EE3A1BFD24E71B55E7A>]/Prev 252244>> startxref 0 %%EOF 200 0 obj <>stream

0000038853 00000 n for non-profit, educational, and government users. Agricultural Employers (UI Pub 210)Payroll tax information pertaining to agricultural employers.

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They must be ordered from the Employment Department. we’re lowering the cost of legal services and increasing 0000033644 00000 n

0000035048 00000 n 0000026694 00000 n • Keep copies of Form OQ, Schedule B, Form 132, and Form OR-OTC-V for your records. 0000062708 00000 n Lectro Lift, Inc. v. Morgan, 14 Or App 316, 513 P2d 526 (1973), Mere act of incorporating as professional corpora­tion does not, by itself, create employer-employee rela­tionship for purposes of this chapter. 0000028390 00000 n Forms for filing payroll taxes by paper cannot be downloaded. 0000060011 00000 n We will always provide free access to the current law. citizen access. In addition, we provide special support 0000028342 00000 n • If using non-prefilled forms, make sure to include name and address. 0000031039 00000 n

0000004337 00000 n ���l�����.#y!�+� v�����0lM��4�����+7�7���P G�ֆ��� 0000034607 00000 n 0000030707 00000 n [1999 c.461 §2 (enacted in lieu of 657.570); 2003 c.112 §1], An individual who performs services for remunera­tion is an employee, and per­son or organiza­tion for whom services are performed is an employer under terms of Employ­ment Division Law even if remunera­tion is paid indirectly rather than directly unless employer shows that some statutory exclusion applies. The report shall be filed with the Department of Revenue at the times and in the manner provided by ORS 316.168 (Employer required to file combined quarterly tax report) and 316.171 (Application of tax and report to administration of tax laws). 0000001456 00000 n (2) The report of taxes due under this chapter may be filed annually, in the time, form and manner prescribed by the Department of Revenue, if: (a) The employment that is the subject of the report of taxes due under this chapter consists exclusively of domestic service in a private home, local college club or local chapter of a college fraternity or sorority; and, (b) In any calendar quarter, total domestic service cash remuneration is $1,000 or more. 0000003690 00000 n 0000017837 00000 n 0000015188 00000 n 0000003727 00000 n 0000034124 00000 n

(1) Every employing unit shall make and file a quarterly report of taxes due under this chapter upon a combined quarterly tax report form prescribed by the Department of Revenue. updates.

Through social entre­pre­neurship, 0000067955 00000 n Uses Rate, 2.2 cents per hour Effective January 1st, 2020 Additional Requirements Agency-Oregon Department of Consumer and Business Services

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