Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 316 - PERSONAL INCOME TAX GENERAL PROVISIONS
Section 150-316-0320 - Voluntary Withholding for Retired Members of the Uniformed Services

Universal Citation: OR Admin Rules 150-316-0320

Current through Register Vol. 63, No. 9, September 1, 2024

(1) Upon written request to the appropriate retired pay office of uniformed service, a member may request voluntary state withholding tax. This request shall include the following information:

(a) Member's full name;

(b) Social Security number;

(c) Amount of monthly withholding being requested;

(d) The state to receive withheld monies;

(e) Member's current address;

(f) Signature of member, or in the case of incompetence, the signature of his or her guardian or trustee.

(2) Retired members of uniformed service should send their requests for with-holding to the appropriate retired pay office. Their addresses can be obtained from the Department of Revenue.

(3) The minimum amount of monthly withholding per retiree shall be no less than $10 and the amount of the request for state tax withholding shall be an even dollar amount.

(4) A permanent withholding tax account shall be established in the name of each branch of the uniformed service for deposit of monies withheld by the request of the retirees. An account number and appropriate reporting forms shall be issued to each branch at the inception of its account.

(5) Reporting shall be done in a medium that complies with state reporting standards applicable to employers in general. For Oregon Department of Revenue purposes, reporting shall be required on the withholding portions of the Oregon Quarterly Combined Tax Report. This return shall be filed by the appropriate branch of service within 30 days after the end of each quarterly payroll period.

(6) Payment of withholding trust funds shall be made at the same time the quarterly return is filed. Payment shall be accompanied by appropriate identifying documentation, i.e., Form OTC (Oregon Tax Coupon).

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 316.193

Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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