The WR Oregon form is the Oregon Annual Withholding Tax Reconciliation Report that employers must file to report state withholding tax for the year. This form is essential for reconciling the total tax withheld from employees with the amounts reported on W-2s and 1099s. It is due on February 28 of the following year, ensuring compliance with state tax regulations.
The Oregon Annual Withholding Tax Reconciliation Report, commonly referred to as Form WR, plays a crucial role for employers in the state of Oregon. This form is essential for all employers who are responsible for withholding state taxes from their employees' paychecks. For the tax year 2008, the completed Form WR is due by February 28, 2009, and it must be submitted separately from the fourth quarter Form OQ. The form requires employers to report the total amount of Oregon tax withheld over four quarters, as well as the total tax shown on employees' W-2s or 1099s. A key aspect of Form WR is the reconciliation process, which helps employers identify any discrepancies between the tax they reported and what was actually withheld. If the amount reported on the W-2s or 1099s exceeds the total tax paid, the employer may owe additional tax. Conversely, if the total tax paid is greater, they may be eligible for a credit. The form also includes a certification statement, ensuring that the information provided is accurate and true under penalty of false swearing. Employers should take care to follow the detailed instructions provided, as failing to file Form WR can result in a penalty of $100. Understanding and accurately completing this form is vital for maintaining compliance with Oregon's tax regulations.
FORM
OREGON ANNUAL WITHHOLDING TAX
2008
WR
RECONCILIATION REPORT
Return Due Date: February 28, 2009
Department Use Only
Date Received
Business Name
Business Identification Number (BIN)
Federal Employer Identification Number (FEIN)
Number of W-2s
•Please read the instructions on the back of this report.
•Do not send W-2s and 1099s. The Oregon Department of Revenue may request certain employers to file W-2 or
1099 forms at a later date to reconcile their account.
Use your 2008 OQ forms. See the instructions on the back.
Tax Reported
1.
1st Quarter
1
2.
2nd Quarter
2
3.
3rd Quarter
3
4.
4th Quarter
4
5.
Total
5
6. Total Oregon tax shown on W-2s or 1099s*
6
7. Enter the difference between box 5 and box 6
7
—If box 6 is larger than box 5, you owe tax. Pay the amount in box 7. Include a payment coupon (Form OTC) with your check.
—If box 6 is smaller than box 5, you may have a credit for the amount in box 7. If the amount in box 7 is -0-, your withholding account balances.
Explanation of difference ____________________________________________________________________________________
___________________________________________________________________________________________________________
*Include the amount of tax on your 1099s unless they have a separate account.
I certify that this report is true and correct and is iled under penalty of false swearing.
Signature
Date
X
Print name
Title
Telephone Number
( )
Important: Mail Form WR separately from your 4th quarter Form OQ.
Mail Form WR to: Oregon Department of Revenue
PO Box 14260
Salem OR 97309-5060
150-206-012 (Rev. 12-07) Web
Please read the instructions on the back ➔
INSTRUCTIONS FOR FORM WR
Filing requirements
All Oregon employers who pay state withholding tax must file Form WR, Oregon Annual Withholding Tax Reconciliation Report. The 2008 form is due February 28, 2009. If you stop doing business during 2008 or no longer have employees, Form WR is due 45 days after your final payroll.
To amend data on Form WR, make a copy of the orig- inal Form WR and make the necessary changes on the copy. Write “Amended” at the top of the form. Attach any necessary amended OQ forms to the amended Form WR. Send your amended forms to the address shown below.
Oregon employers who fail to file Form WR may be charged a penalty of $100.
How to fill out Form WR
Write your business name and Oregon business iden- tification number (BIN) in the spaces shown. If you received a personalized booklet, your name and busi- ness identification number will be filled in. Follow the instructions below for each line number.
Line 1 through Line 4. Fill in the total Oregon tax re- ported for each quarter (use the amount from box 5B of your 2008 OQ forms).
Line 5. Total. Total amount from all quarters reported.
Line 6. Enter the total Oregon tax withheld from your employees’ W-2s or 1099R forms.
Line 7. Enter the difference between line 5 (total tax paid) and line 6 (total tax shown from W-2s or 1099Rs).
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 have overpaid your tax and have a credit. If the amount on line 7 is zero, your state withholding account balances.
Please give an explanation of the difference on the lines provided.
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 to request your refund.
If you owe tax, please include a payment. Do not staple or tape your payment to Form WR. Be sure to remove and retain any check stubs.
Sign and date your completed Form WR. Print your name and telephone number. Mail Form WR to:
Oregon Department of Revenue
— IMPORTANT —
Mail your Form WR separately from your 2008 4th quarter Form OQ.
Make a copy for your records.
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