[OSSSA218] Q&A Generated by the December Employer Training Events

[Pamella Johnson]

Good afternoon Section 218 Employers:

During the course of the training events conducted earlier this month questions were raised that required follow-up.

Below are the responses from Chris Cox employer outreach specialist at the Oregon Department of Revenue  (chris.cox at oregon.gov<mailto:chris.cox at oregon.gov>):




1.       Does Box 14 of the DOR W-2 need a code/label for STT?  What are the maximum number of characters it will take?  All you need is to Report the Tax withheld, the code is ORSTTWH.



2.       For 2018 does the DOR W-2 need to have STT information in box 14?  For 2018 there is no I-WIRE penalty for not having this information. The rule to make it a requirement is being finished now and will begin effective 2019. We do urge all employers to have this information on the W-2s. If the employer does not include it for 2018 the employer will still need the data because the WR on Line 8 asks for Total Oregon statewide transit tax on W-2s and 1099s.



3.       On ROL (Oregon Revenue on Line) how accurate is the Garnishment balance?   We have identified a scenario when the debt is at a collection agency and a garnishment is issued the balance will not be correct. You should notice the balance on ROL being less. In this case you will need to call for the balance and mail in the payment. A correction is currently being worked on to resolve this issue.



4.       For the employer and the new OR W-4:  Paragraph three notes on the "information to employer" handout to default to filing single/0 in the event the employee fails to have a certificate. Does this mean that the employer can default to single/0 If NO Oregon W-4 is submitted by the employee?  NO.  You only default Oregon to single/0 if there is no certificate (completed W-4) at all.  If the employee only completes the federal W-4 you will use the information on the federal W-4 for Oregon withholding. The Oregon W-4 is not required for 2019 but it is highly encourage.



5.       Does the employer need to mail in the W-4 to Oregon Department of Revenue? Only when required. This information can be found on the 2019 W-4 Oregon Withholding Instructions under the "Employer Instructions" Section.



Pamella
Pamella Johnson
Oregon State Social Security Administration
Oregon Public Employees Retirement System

Sl2

Oregon Public Employees Retirement System
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