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<BODY style="MARGIN: 4px 4px 1px; FONT: 14pt Footlight MT Light">FYI<BR><BR>>>> TAVARES Cathleen M <cathleen.m.tavares@dor.state.or.us> 10/12/2010 10:41 AM >>><BR>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Garamond">Payrolltax News LISTSERV<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Garamond"><SPAN class=346372017-12102010>October </SPAN>2010<o:p></o:p></SPAN></B></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Garamond">Welcome all new subscribers! Please share this information with anyone who would benefit from it. </SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Garamond"><o:p> </o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Garamond"><BR></SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 13pt; FONT-FAMILY: Garamond">New Information</SPAN></B><SPAN style="FONT-SIZE: 13pt; FONT-FAMILY: Garamond">:<o:p></o:p></SPAN></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; tab-stops: .25in"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Garamond">1.<SPAN style="mso-spacerun: yes"> </SPAN>IRS Changes</SPAN></B><SPAN style="FONT-FAMILY: Garamond">:<SPAN style="mso-spacerun: yes"> </SPAN>IRS <SPAN style="COLOR: #1a1a1a">has announced it will no longer be mailing Publication 393,</SPAN><I> <SPAN style="COLOR: #1a1a1a">Federal Employment Tax Forms,</SPAN></I><SPAN style="COLOR: #1a1a1a"> to employers due to the continued growth in electronic filing, and to help reduce costs.</SPAN> <SPAN style="mso-spacerun: yes"> </SPAN>They also will no longer be sending out payment coupons, instead urging taxpayers to use EFTPS (Electronic Federal Tax Payment System).<BR><BR>The Oregon Tax Coupons (Form OTC) will be mailed in mid December. However, Oregon is following the federal treatment of electronic payments. If you <STRONG>are required</STRONG> to use EFTPS for federal purposes, you must use EFT for Oregon purposes. For more information on EFT, <SPAN class=346372017-12102010>refer to </SPAN>our website at <A href="http://www.oregon.gov/DOR/BUS/index.shtml"><FONT color=#800080>http://www.oregon.gov/DOR/BUS/index.shtml</FONT></A> <SPAN class=346372017-12102010>under </SPAN>“<EM><STRONG>Electronic Funds Transfer</STRONG></EM>”<SPAN class=346372017-12102010>.</SPAN><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN><o:p></o:p></SPAN></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.5in; tab-stops: .25in"><SPAN style="FONT-FAMILY: Garamond">Paper forms and booklets will still be provided by the Oregon Department of Revenue for reporting payroll withholding taxes:<BR style="mso-special-character: line-break"><BR style="mso-special-character: line-break"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: 0in; tab-stops: .75in; mso-list: l3 level1 lfo1"><SPAN style="FONT-FAMILY: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><SPAN style="mso-list: Ignore">·<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN><SPAN style="FONT-FAMILY: Garamond">Oregon Domestic (Form OA) returns will be mailed in November 2010.<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.75in; TEXT-INDENT: 0in; tab-stops: .75in; mso-list: l3 level1 lfo1"><SPAN style="FONT-FAMILY: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><SPAN style="mso-list: Ignore">·<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN><SPAN style="FONT-FAMILY: Garamond">Oregon Agricultural (Form WA) returns will <SPAN class=346372017-12102010>also </SPAN>be mailed in November 2010.<SPAN style="mso-spacerun: yes"> </SPAN><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 1in; TEXT-INDENT: -0.25in; mso-list: l3 level1 lfo1"><SPAN style="FONT-FAMILY: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><SPAN style="mso-list: Ignore">·<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN><SPAN style="FONT-FAMILY: Garamond">Combined Payroll Tax Booklet and forms will be mailed in mid February<SPAN style="mso-spacerun: yes"> </SPAN>2011.<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.5in; tab-stops: .25in"><SPAN style="FONT-FAMILY: Garamond"><SPAN style="mso-spacerun: yes"> </SPAN><BR>Additional forms can be <SPAN class=346372017-12102010>ordered or </SPAN>downloaded from <SPAN class=346372017-12102010>the </SPAN>Employment <SPAN class=346372017-12102010>website</SPAN> at <A href="http://www.oregon.gov/EMPLOY/TAX">www.oregon.gov/EMPLOY/TAX</A> . Look under the section “<B style="mso-bidi-font-weight: normal">Reporting Methods</B>” for “<B style="mso-bidi-font-weight: normal">Forms</B>”<o:p></o:p></SPAN></P>
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<LI class=MsoNormal style="MARGIN: 0in 0in 0pt; tab-stops: list .5in; mso-list: l0 level1 lfo2"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Garamond">WBF (Workers Benefit Fund) Tax rate:</SPAN></B><SPAN style="FONT-FAMILY: Garamond"> <BR></SPAN><SPAN style="FONT-FAMILY: Garamond"><BR>The WBF tax rate for 2011 will not change. The assessment rate will continue to be 0.028. <o:p></o:p></SPAN></LI></OL>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.5in; tab-stops: .5in"><SPAN style="FONT-FAMILY: Garamond"><SPAN class=346372017-12102010>(<STRONG>Note</STRONG>: </SPAN>Additional 2011 tax rate<SPAN class=346372017-12102010> information</SPAN> will be <SPAN class=346372017-12102010>provided </SPAN>in a future newsletter.) <SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN style="FONT-FAMILY: Garamond"><o:p> </o:p></SPAN></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt; tab-stops: .25in"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 13pt; FONT-FAMILY: Garamond">Reminders:</SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: Garamond"><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN><o:p></o:p></SPAN></B></P>
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<LI class=MsoNormal style="MARGIN: 0in 0in 0pt; tab-stops: list .5in; mso-list: l1 level1 lfo4"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Garamond">Contact Information</SPAN></B><SPAN style="FONT-FAMILY: Garamond">:</SPAN></LI></OL>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.5in"><SPAN style="FONT-FAMILY: Garamond">This is the time of the year when important tax information is about to be mailed<SPAN class=346372017-12102010>;</SPAN><SPAN class=346372017-12102010> therefore,</SPAN> it is very important that your contact information is current. If you have either relocated or changed your telephone, e-mail, or other contact information, <SPAN class=346372017-12102010>be sure </SPAN>to submit the “<B style="mso-bidi-font-weight: normal">Change in Status</B>” form located at <A href="http://www.oregon.gov/DOR/BUS/forms-payroll.shtml"><FONT color=#800080>http://www.oregon.gov/DOR/BUS/forms-payroll.shtml</FONT></A> to update your account.<o:p></o:p></SPAN></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.5in"><SPAN style="FONT-FAMILY: Garamond">This ensures that you will receive important information<SPAN class=346372017-12102010> </SPAN><SPAN class=346372017-12102010>such as </SPAN><SPAN class=346372017-12102010>law changes, </SPAN>new tax rates and tax forms. <o:p></o:p></SPAN></P>
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<LI class=MsoNormal style="MARGIN: 0in 0in 0pt; tab-stops: list .5in; mso-list: l1 level1 lfo4"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Garamond">Payroll Reports (Form OQ)<SPAN class=346372017-12102010>-</SPAN> No <SPAN class=346372017-12102010>P</SPAN>ayroll to Report:</SPAN></B><SPAN style="FONT-FAMILY: Garamond"><o:p> </o:p></SPAN></LI></OL>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.5in; tab-stops: 9.0pt"><SPAN style="FONT-FAMILY: Garamond">You are required to file form OQ for all quarters while your payroll withholding account is active, even if you have no payroll to report. The easiest way to file is to submit a <B style="mso-bidi-font-weight: normal"><I style="mso-bidi-font-style: normal">“no payroll/no hours worked</I></B>” report vial <SPAN class=346372017-12102010>the</SPAN> Interactive Voice Response System (IVR).<SPAN style="mso-spacerun: yes"> <SPAN class=346372017-12102010>S</SPAN><SPAN class=346372017-12102010>imply c</SPAN></SPAN>all <EM><STRONG>503 378-3981</STRONG></EM> and follow <SPAN class=346372017-12102010>all </SPAN>the prompts. Remember, this can only be used for “no payroll/no withholding” returns.<o:p></o:p></SPAN></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.5in; tab-stops: .5in"><SPAN style="FONT-FAMILY: Garamond">If you will not have Oregon payroll for an indefinite period of time, you can request to put your account on “inactive status”. While inactive you would not be required to submit quarterly tax reports until you again hire employees. Complete the “<STRONG><EM>Change in Status</EM></STRONG>” form indicating the current date of <SPAN class=346372017-12102010>your </SPAN>last payroll and send it in. When you again have employees, simply contact us at <STRONG><EM>503 945-8091</EM> opt 2</STRONG> <SPAN class=346372017-12102010>and</SPAN> <SPAN class=346372017-12102010>request to </SPAN>re-open your account. <SPAN style="mso-spacerun: yes"> </SPAN><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.5in; tab-stops: .5in"><SPAN style="FONT-FAMILY: Garamond"><o:p> </o:p></SPAN></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -45pt; tab-stops: .25in"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 13pt; FONT-FAMILY: Garamond"><SPAN class=346372017-12102010> ***</SPAN>Upcoming Classes</SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: Garamond">:<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; tab-stops: .5in"><SPAN style="FONT-FAMILY: Garamond"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; tab-stops: .5in"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Garamond"><SPAN style="mso-spacerun: yes"> </SPAN>Where:<SPAN style="mso-spacerun: yes"> </SPAN></SPAN></B><SPAN style="FONT-FAMILY: Garamond">Lane Community College Small Business Development Center. <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; tab-stops: .5in"><SPAN style="FONT-FAMILY: Garamond"><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN>1445 Willamette St.<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; tab-stops: .5in"><SPAN style="FONT-FAMILY: Garamond"><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN>Eugene OR. 97405<BR><SPAN style="mso-spacerun: yes"> </SPAN><o:p></o:p></SPAN></P>
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<LI class=MsoNormal style="MARGIN: 0in 0in 0pt; tab-stops: list .5in; mso-list: l2 level1 lfo3"><STRONG><SPAN style="FONT-FAMILY: Garamond; mso-bidi-font-family: Tahoma">Payroll Tax Basics, 3-4:30 pm, Thursday Oct 21, WILD 117<BR></SPAN></STRONG><SPAN style="FONT-FAMILY: Garamond; mso-bidi-font-family: Tahoma">Learn the basics on correctly reporting and paying state payroll withholding taxes<BR></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Garamond; mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-family: Tahoma; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><SPAN class=346372017-12102010> </SPAN></SPAN>
<LI><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Garamond; mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-family: Tahoma; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><STRONG>Classifying a Worker as an Employee or Independent Contractor, 3-5 pm, <BR></STRONG><SPAN style="mso-spacerun: yes"><SPAN style="FONT-FAMILY: Garamond; mso-bidi-font-family: Tahoma"><STRONG><SPAN class=346372017-12102010></SPAN>Thursday Oct 28, WILD 117<BR></STRONG></SPAN><SPAN><SPAN style="mso-spacerun: yes"> </SPAN>Learn the difference between the federal and state guidelines on what constitutes an employee versus an independent contractor, and the issues and legal ramifications that arise when employees are not correctly classified.<BR></SPAN><SPAN style="FONT-FAMILY: Garamond; mso-bidi-font-family: Tahoma"><o:p><STRONG> </STRONG></o:p></SPAN>
<LI class=MsoNormal style="MARGIN: 0in 0in 0pt; tab-stops: list .5in; mso-list: l0 level1 lfo1"><SPAN><STRONG>LLC's and S-Corps, 3-4:30 pm, Thursday Nov 4, WILD 117<BR></STRONG>Learn more about these particular entities as this workshop will cover how these are taxed and some of the common misconceptions.<o:p></o:p></SPAN></LI></UL>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; tab-stops: .5in"><SPAN style="FONT-FAMILY: Garamond; mso-bidi-font-family: Tahoma"><o:p> <SPAN class=346372017-12102010><STRONG>***</STRONG></SPAN><SPAN class=346372017-12102010>Classes will be held depending on enrollment.</SPAN></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; tab-stops: .5in"><SPAN style="FONT-FAMILY: Garamond; mso-bidi-font-family: Tahoma"><STRONG><EM>For more information and to register for classes, <SPAN class=346372017-12102010>please </SPAN>call 541 463-5255. <BR></EM></STRONG></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; tab-stops: .5in"><SPAN style="FONT-FAMILY: Garamond; mso-bidi-font-family: Tahoma"><STRONG><EM><SPAN class=346372017-12102010>(Note: Additional outreach and educational opportunities will be provided in the next LISTSERV.)</SPAN></EM></STRONG></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.25in; tab-stops: .25in"><SPAN><STRONG><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="COLOR: black; FONT-FAMILY: Garamond; mso-bidi-font-family: Arial"><o:p></o:p></SPAN></STRONG></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.25in; tab-stops: .25in"><SPAN><FONT size=2><STRONG><SPAN style="mso-spacerun: yes"> </SPAN><BR></STRONG>The <SPAN style="FONT-FAMILY: Verdana; mso-bidi-font-family: Arial"><STRONG>Payrolltax-News </STRONG></SPAN>e-mail list provides employers with complete and up-to-date payroll tax information. Employers can </FONT><A href="http://listsmart.osl.state.or.us/mailman/listinfo/payrolltax-news" target=_blank><FONT size=2>self-subscribe here</FONT></A><FONT size=2>. Representatives in the Business Division will send information to employers through this list. Employers can request additional information by e-mailing </FONT><A href="mailto:payroll.help.dor@state.or.us"><FONT size=2>payroll.help.dor@state.or.us</FONT></A><FONT size=2>.<BR> <BR>As a standard practice, e-mail sent from the department will be in text form only. Department of Revenue will not open attachments.<BR> <BR>Questions about list content and subscription problems should be directed to the list owner: </FONT></SPAN><SPAN><BR><FONT size=2>Cathy Tavares<BR>Oregon Dept of Revenue<BR></FONT><A href="mailto:Cathleen.M.Tavares@state.or.us"><FONT size=2>Cathleen.M.Tavares@state.or.us</FONT></A><BR><FONT size=2>503-945-8762</FONT><A href="mailto:Cathleen.M.Tavares@state.or.us"></A><BR><SPAN style="mso-spacerun: yes"><STRONG><FONT size=2> </FONT></STRONG></SPAN></SPAN><SPAN class=storyhead><U><SPAN style="COLOR: blue; FONT-FAMILY: Garamond; mso-bidi-font-family: Arial"><SPAN style="mso-spacerun: yes"><STRONG><FONT size=2> </FONT></STRONG></SPAN></SPAN></U></SPAN><SPAN style="FONT-FAMILY: Garamond"><BR style="mso-special-character: line-break"><BR style="mso-special-character: line-break"><o:p></o:p></SPAN></P>
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