Oregon Publishes W-2 Specifications for Reporting in 2019

October 26, 2018 Tom Hospod

The Oregon Department of Revenue has published the W-2 File Specifications for Income and Wage Information Return e-Services (iWire) to be used for Tax Year 2018 reporting. There are some updates, of which filers should be aware, when submitting electronic returns:

  • Statewide transit tax went into effect on July 1st of this year. Filers should report this information in the RS Record positions 348-369 and RV Record positions 40-69. These fields should be formatted like every other dollar-value field in the file.
    • RS Record: Positions 348-358 - Taxable wages for the statewide transit tax (deductions that can be applied to wages for income tax withholding generally can’t be applied to wages subject to the transit tax); Positions 359-369 - Amount withheld for the statewide transit tax.
    • RV Record: Positions 40-54 - Total amount of taxable wages for the transit tax; Positions 55-69 - Total amount of statewide transit tax withheld.

The publication also notes that 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.

About the Author

Tom Hospod

Tom Hospod is a member of the Tax Research Team for the Direct Tax division at Sovos Compliance, where his main areas of focus are Tax Withholding and Automatic Exchange of Information (AEOI). Prior to Sovos, Tom worked as a legislative aide in the Massachusetts House of Representatives. He also has experience in securities law—focusing on broker-dealer disputes and representing clients in FINRA arbitration. Tom is a member of the Massachusetts Bar, earned his B.A. from Boston College and his J.D. from the University of Miami.

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