The Oregon W-2 form is a crucial document that employers in Oregon must complete to report wages and taxes for their employees. This form adheres to guidelines set by the Social Security Administration while incorporating specific state requirements. Timely and accurate filing of the W-2 is essential, as it helps ensure compliance with state tax regulations.
The Oregon W-2 form serves as a crucial document for employers and employees alike, encapsulating essential information about wages and tax withholdings for the state. Adhering to the guidelines set by the Social Security Administration (SSA), this form includes specific requirements tailored to Oregon, particularly concerning RS and RV records. Employers must file W-2 information electronically, ensuring compliance with the SSA's electronic filing specifications. The deadline for submission is January 31 of the following year, and failure to meet this requirement can result in penalties as outlined in Oregon law. The form includes various records, such as the RA, RE, RW, and the mandatory RS record, which details state-specific information. Notably, employers are also responsible for reporting the Statewide Transit Tax for employees working in Oregon or Oregon residents working out of state. This tax information is to be accurately recorded within designated positions on the RS and RV records. The specifications for formatting and data entry are stringent, requiring precise adherence to the guidelines to avoid rejections. Understanding these requirements is vital for ensuring that both employers and employees fulfill their tax obligations without complications.
W-2 File Specifications
The state of Oregon follows the Social Security Administration (SSA) guidelines for the filing of W-2 wage and tax statements, with Oregon-specific requirements for the RS and RV records (OAR 150-316-0359).
All employers and payroll service providers are required to file W-2 information electronically in a manner consistent with the electronic filing specifications outlined by the SSA. All W-2s must be filed by January 31 of the following year.
ORS 316.202 allows the department to assess penalties for failing to file an information return or filing an incorrect or incomplete information return and knowingly failing to file an information return or knowingly filing an incomplete, false or misleading information return.
Electronic records that do not conform to the specifications defined in these instructions will not be accepted.
Record format and record layout specifications
Transmitters are required to use the format listed beginning on page 2 of this document for RS and RV records. For all other record specifications, please follow the information in the SSA booklet, Specifications for Filing Forms W2 Electronically (EFW2). Additional information is available at www.ssa.gov/employer/pub.htm. Information regarding electronically filing W-2s with Oregon is available at our website, www.oregon.gov/dor/business.
State of Oregon required format
RA
Submitter Record
Required
RE
Employer Record
RW
Employee Wage Record
RO
Optional
RS
State Record
Required (please see following pages)
RT
Total Record
RU
RV
State Total Record
RF
Final Record
Oregon does not accept withholding information on magnetic media or in other formats. File size is limited to 150MB and the file must be in .txt format only. The transmission is encrypted so the file itself need not be.
October 2020
1
For technical questions concerning electronic filing, email us at iwire.dor@oregon.gov. You can also reference the frequently asked questions and troubleshooting guide posted on our website at www.oregon.gov/dor/business.
Important information
All money fields follow SSA record specification rules:
•Must contain only numbers.
•No punctuation.
•No signed amounts (high order signed or low order signed).
Include both dollars and cents with the decimal point assumed (example: $59.60 = 00000005960). Do
not round to the nearest dollar (example: $5,500.99 = 00000550099).
•Right-justify and zero-fill to the left.
•Any money field that has no amount to be reported must be filled with zeros, not blanks.
Statewide Transit Tax (STT) Reporting Requirements
If your business had employees who performed work in Oregon or had Oregon resident employees who performed work outside of Oregon during the year, you must report statewide transit tax information. That information should be reported on your RS record in character positions 348-369 and the RV record in character positions 40-69. These fields should be formatted like every other dollar-value field in the file.
RS record information
•Positions 348-358: Taxable wages for the Statewide Transit Tax .
•Positions 359-369: Amount withheld for the Statewide Transit Tax.
RV record information
•Positions 40-54: Total amount of taxable wages for the transit tax.
•Positions 55-69: Total amount of Statewide Transit Tax withheld.
NOTE: RECORD LENGTH FOR THE OREGON AND SSA RS RECORD IS 512 BYTES. ALL FIELDS ARE REQUIRED AND CAN BE BLANK OR ZERO-FILLED. The transmitter is required to send the federal records sent to the SSA for Oregon employees: RA, RE, RW, RO (optional), RS, RT, RU (optional), RV, and RF. The RS record must be for Oregon wages only.
RS Record Layout – State of Oregon, Department of Revenue
2
Field
Name
Position Length
Social
Employee
Record
Middle
State Code
Blank
Security
First
Identifier
Name or
Number (SSN)
Initial
1-2
3-4
5-9
10-18
19-33
34-48
5
9
15
Suffix
Location
Delivery
City
State
Last Name
Address
Abbreviation
49-68
69-72
73-94
95-116
117-138
139-140
20
4
22
ZIP Code
Foreign
Country
Postal
Extension
State/Province
Code
141-145
146-149
150-154
155-177
178-192
193-194
23
Date First
Employed
195-196
197-202
203-213
214-224
225-
227-234
226
6
11
8
Date of
Employer
Taxable
Separation
Withholding
Wages
Account #
235-242
243-247
248-267
268-273
274-275
276-286
State Tax
Statewide
Wages for
Transit Tax
Withheld
287-297
298-347
348-358
359-369
370-512
50
143
3
RS Position
Field Name
Length
Specifications
Record Identifier
Constant RS
Enter appropriate postal NUMERIC code. (See
Appendix F is SSA Pub 42- 007).
Enter “41” for the Oregon postal numeric
code.
Blank Fill
Enter the employee’s SSN as shown on the
original/replacement SSN card issued by the SSA.
Social Security Number
SSN must be nine digits. Do not drop the leading
zeroes. Ex: SSN 00123-4567 is reported as
001234567.
If no SSN available, enter zeros.
Enter the employee’s first name as shown on the SSN
Employee First Name
card.
Left-justify and fill with blanks.
Employee’s Middle Name
If applicable, enter the employee’s middle name or
initial as shown on the SSN card.
or Initial
Enter the employee’s last name as shown on the SSN
Employee’s Last Name
If applicable, enter the employee’s alphabetical suffix.
For example, SR, JR.
If not suffix, fill with blanks.
Enter the employee’s location address (attention, suite,
Location Address
room number, etc.).
Delivery Address
Enter the employee’s delivery address. Left-justify and
fill with blanks.
Enter the employee’s city.
Enter the employee’s State or
State Abbreviation
Commonwealth/Territory. Use the postal
abbreviation. (See Appendix F in SSA Pub 42-007)
Zip Code
Enter the employee’s zip code.
For foreign address, fill with blanks.
Enter the employee’s four-digit extension of the zip
Zip Code Extension
If not applicable, fill with blanks.
Fill with blanks.
If applicable, enter the employee’s foreign
Foreign State/Province
state/providence.
If applicable, enter the employee’s foreign postal code.
Foreign Postal Code
If one of the following applies, fill with blanks:
-
One of the 50 states of the USA
District of Columbia
Military Post Office (MPO)
American Samoa
Country Code
Guam
Northern Mariana Islands
Puerto Rico
Virgin Islands
Otherwise, enter the employee’s applicable country
code. (Appendix G in SSA Pub 42-007)
195-226
32
Date First Employed
Month, Day, 4-digit Year (MMDDYYYY) or fill with
zeroes if not applicable.
Date of Separation
State Employer Account
Oregon Withholding Account Number for the
Number (BIN)
Employer.
Enter the appropriate postal numeric code. (See
Appendix F in SSA Pub 42-007).
State Taxable Wages
Right-justify and zero-fill.
Applies to income tax reporting.
State Income Tax
State Taxable Wages for
Statewide Transit Tax
RV Record Layout – State of Oregon, Department of Revenue
Number
State Taxable
State Income
of RS
Tax Withheld
for Statewide Transit
Wages (Total)
Records
(Total)
Tax (Total)
Position
3-9
10-24
25-39
40-54
7
Withheld (Total)
55-69
70-512
443
RV Position
Constant RV
Number of RS Records
Total number of RS records since the last
RE record.
Total amount of State Wages reported in
all RS records since the last RE record.
Total amount of State Withholding reported
in all RS records since the last RE record.
Total amount of State Wages for Statewide
Transit Tax reported in all RS records since
the last RE record.
Total amount of Statewide Transit Tax
reported in all RS records since the last RE
record.
Does Oregon Accept Federal Extension - Tax professionals often recommend proactively filing an extension if taxpayers suspect they will miss the deadline.
Department of Revenue Oregon - The form features a certification section where the shipper confirms the accuracy and completeness of the report.
For those looking to streamline their rental process, the Illinois PDF Forms provide an efficient way to access the necessary documentation, ensuring that both landlords and tenants have all required information at their fingertips.
Oregon Teaching License - Submission of the TSPC C-1 form is a significant step towards validating an individual's eligibility and commitment to education in Oregon.