Oregon Form OR-WR – Annual Withholding Tax Reconciliation Report

Greg Hatfield Updated by Greg Hatfield

Beginning with tax year 2019, Form WR must be filed electronically. CFS supports multiple employer e-filing by creating an XML submission file that you can upload to the Oregon website. See the OR Form OR-WR- Electronic Filing Instructions and module.

Form Instructions from 2019, the last state form

Filing requirements

All Oregon employers who have an income tax withholding and statewide transit tax account open with the Oregon Department of Revenue must file Form OR-WR, Oregon Annual Withholding Tax Reconciliation Report. The 2019 form is due January 31, 2020. If you stop doing business during 2019 or no longer have employees, Form OR-WR is due 30 days after your final payroll.

To amend data on Form OR-WR, make a copy of the original Form OR-WR and make the necessary changes on the copy. Write “Amended” at the top of the form. Attach any necessary amended OQ and statewide transit tax forms to the amended Form OR-WR. Send your amended forms to the address listed on the form.

Oregon employers who fail to file Form OR-WR may be charged a $100 penalty.

How to fill out Form OR-WR

Write your business name and Oregon business identification number (BIN) in the spaces shown. Follow the instructions below for each line number.

Line 1 through Line 4. Fill in the total Oregon tax reported for each quarter (use the amounts from box 5B of your 2019 OQ forms and the ‘Quarterly tax’ box from the 2019 quarterly statewide transit tax returns). Form OR-WR requires information in the Quarterly boxes. If you report your Oregon income tax withholding on Form OA and your Oregon statewide transit tax on the annual statewide transit tax form, enter the yearly total for your income tax withholding in Box 4 (WH) and Box 5 (WH) and the yearly total for your statewide transit tax withholding in Box 4 (STT) and Box 5 (STT). If you report your Oregon income tax withholding on Form WA and your Oregon statewide transit tax on the annual statewide transit tax form, enter the amounts withheld for each quarter in that quarter’s box for both income tax withholding and statewide transit tax.

Line 5. Total. Total amount from all quarters reported in the respective boxes for income tax withholding and statewide transit tax. If you report your Oregon income tax withholding on Form OA and your Oregon statewide transit tax on the annual statewide transit tax form, this should be the same as Box 4 for each reported tax.

Line 6. Enter the total Oregon income tax withheld from your employees’ W-2s or 1099 forms.

Line 7. Enter the difference between line 5 (total income tax paid) and line 6 (total income tax shown from W-2s or 1099s).

If line 6 is larger than line 5, you owe additional tax (shown on line 7). If line 6 is smaller than line 5, you overpaid your income tax and have a credit. If the amount on line 7 is -0- , your state income tax withholding account balances.

Line 8. Enter the total Oregon statewide transit tax withheld from your employees’ W-2s or 1099 forms.

Line 9. Enter the difference between line 5 (total statewide transit tax paid) and line 8 (total statewide transit tax shown from W-2s or 1099s).

If line 8 is larger than line 5, you owe additional tax (shown on line 9). If line 8 is smaller than line 5, you overpaid your statewide transit tax and have a credit. If the amount on line 9 is -0-, your statewide transit tax withholding account balances.

Give an explanation of the difference on the lines provided. Submit an amended OQ, WA or OQ for income tax and and amended for the statewide transit tax.

If you have overpaid, the credit may be applied to a future quarter. The credit may not be used for another tax program. If you want the credit refunded, send a written request, or you may use the explanation lines on Form OR-WR to request your refund.

Line 10. Check the appropriate box indicating if you offer an employer-sponsored retirement savings plan, such as a: 401(k), 403(a), 403(b), 408(k), 408(p) or 457(b).

Sign and date your completed Form OR-WR. Print your name and telephone number.

If you owe tax, include a payment. Don’t staple or tape your payment to Form OR-WR. Remove and keep any check stubs.

File Form OR-WR

File Form OR-WR on Revenue Online at www.oregon.gov/dor.

- IMPORTANT -

Mail your Form OR-WR separately from your 2019 4th quarter Form OQ and 4th quarter statewide transit tax form. If you amend Form OR-WR, you will also need to amend Form OQ and 4th quarter statewide transit tax form. Make a copy for your records. The voucher is located at www.oregon.gov/dor.

If no payment is included, mail Form OR-WR to:

Oregon Department of Revenue

PO Box 14260

Salem OR 97309-5060

Mail Form OR-WR and payment voucher with payment to:

Oregon Department of Revenue

PO Box 14800

Salem OR 97309-0920

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