Fill - Free fillable Form 19341901010000: 2019 Form OR-STI

Oregon Department of Revenue

2019 Form OR-STI

Oregon Statewide Transit Individual Tax Return

Submit original form—do not submit photocopy.

Office use only

Page 1 of 1, 150-101-071

(Rev. 03-27-20, ver. 01)

19341901010000

1. Taxable wages (see instructions) .......................................................................................................... 1.

2. Tax. Line 1 multiplied by 0.001. Round to the nearest dollar ............................................................... 2.

3. Tax withheld from Form(s) W-2 box 14 (see instructions). Include a copy of each Form W-2. ............ 3.

4. Enter payments you made prior to the filing of this return (see instructions) ....................................... 4.

5. Total payments and tax withheld. Add lines 3 and 4 ........................................................................ 5.

6. Penalty and interest for filing or paying late (see instructions) ............................................................. 6.

7. Tax plus penalty and interest. Add lines 2 and 6 .................................................................................. 7.

8. Tax to pay. If line 5 is less than line 7, you have tax to pay. Line 7 minus line 5 ................................. 8.

9. Refund. If line 5 is more than line 7, you overpaid. Line 5 minus line 7 .............................................. 9.

Direct deposit

10. For direct deposit of your refund, see instructions. Check the box if this refund will go to an account outside the United States:

Type of account: Checking or Savings

Routing number:

Account number:

Sign here. Under penalty of false swearing, I declare that the information in this return is true, correct, and complete.

Your signature

Preparer’s mailing address

Signature of preparer other than taxpayer

Date

Important: Include a copy of your Form(s) W-2. Without this information, we may adjust your return.

City State ZIP code

Preparer’s phone Preparer license number, if professionally prepared

Amended return Extension filed

Last name Social Security number (SSN)First name

State Phone

Current mailing address

City ZIP code

Date of birth

Country

Caution: This form applies to a limited number of employees. See the instructions before filing this form.

Initial

The Form OR-STI instructions were updated on March 27, 2020 to reflect Director’s Order 20-01.

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Clear form

150-101-072 (Rev. 07-17-19, ver. 02)

Begins:

Ends:

•

Tax year:

SSN

Date of birth (mm/dd/yyyy)

Current mailing address

City State Contact phoneZIP code

Enter payment amount

Oregon Department of Revenue

Form OR-STI-V

Oregon Statewide Transit Individual Tax Payment Voucher and Instructions

Page 1 of 1, 150-101-072

(Rev. 07-17-19, ver. 02)

Form OR-STI-V, Oregon Statewide Transit Individual Tax Payment Voucher

Office use only

•

Payment type (check only one):

Extension payment

Amended return

Original return

Cut on dashed line below to detach voucher. Visit www.oregon.gov/dor/forms to print more vouchers.

First name Last nameInitial

Online payments:

You can make payments anytime at www.oregon.gov/dor. Don’t use Form OR-STI-V with online payments.

Payments with a return:

If you’re mailing a payment with Form OR-STI, send the payment and return in the same envelope and don’t use Form

OR-STI-V. We accept checks, money orders, and cashier’s checks. Don’t mail cash. See the instructions for the return you

are filing for the mailing address to send your return and payment.

Payments without a return:

If you’re mailing a payment without a return, mail your check, money order, or cashier’s check with Form OR-STI-V to:

Oregon Department of Revenue

PO Box 14950

Salem OR 97309-0950

Write “2019 Form OR-STI-V” and the last four digits of your SSN or ITIN on your check.

Form OR-STI-V instructions

Tax year. All taxpayers enter: Begins: 01/01/2019. Ends: 12/31/2019.

Payment type. Check the appropriate box for the type of payment being made.

Taxpayer information. Completely fill out the information on the form. If your address has changed since the last time

you filed a return, complete a Change of Address/Name form and mail it to us. Your address will not be updated using

information on Form OR-STI-V.

Note: If you are viewing this form electronically and you see a solid box instead of letters or numbers, adjust the view size

to 100 percent and press the tab key to move through the fields.

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150-101-071 (Rev. 03-27-20) Form OR-STI Instructions

General information

Due date extension. Director’s order 20-01, extended the

Oregon tax filing and payment deadline from April 15,

2020 to July 15, 2020. As a result, interest and penalties with

respect to the Oregon tax filings and payments extended by

this Order will begin to accrue on July 16, 2020.

The statewide transit individual (STI) tax helps fund public

transportation services within Oregon. The tax is one-tenth

of one percent (0.001), or $1 per $1,000 of wages. STI tax

is calculated on wages earned by an employee who is an

Oregon resident regardless of where the work is performed,

or an employee who is a nonresident who performs services

in Oregon.

Do I need to file?

You must file Form OR-STI if you were an Oregon resident

and:

• You earned taxable wages from an employer located

outside Oregon for work performed outside Oregon; and

• Your employer didn’t withhold STI tax from your wages.

STI tax withholding will be located in box 14 of the Form

W-2 you received from your employer.

Don’t file Form OR-STI to report or pay tax if your employer

is located in Oregon. Your employer has already withheld

and paid this tax on your behalf. This is true even if with-

holding is not reported in box 14 of your Form W-2.

You may also file Form OR-STI to claim a refund if you were

a nonresident of Oregon and:

• You earned taxable wages while working inside and out-

side Oregon; and

• Your employer withheld STI tax from all of your wages.

Nonresidents can claim a refund of the STI tax withheld for

work performed outside Oregon because it’s not subject to

the STI tax. Work performed inside of Oregon is subject to

the STI tax.

Example 1: If you’re a Washington resident working for an

Oregon employer and you telework from your Washington

residence during the year, only the wages you earned while

working in Oregon are subject to the STI tax. If your with-

holding is based on 100% of your wages, you can file Form

OR-STI to claim a refund of STI tax withheld from wages

that are not subject to this tax.

File and pay the tax due by July 15, 2020. If you have an

extension to file your personal income tax return, check

the “Extension filed” box. Your STI tax return due date is

also extended by the same time frame. An extension to file

doesn’t mean more time to pay.

Exceptions

The following income isn’t subject to the STI tax:

• Income received for work performed as an independent

contractor (self-employment income) reported on federal

Schedule C.

• Income received by a nonresident who is exempt from

state income tax under OAR 150-316-0173 (air carrier

employees and Amtrak Act) or ORS 316.127(8) (hydroelec-

tric dam workers and waterway workers).

• Income received by an enrolled member of a federally

recognized American Indian tribe that qualifies for the

exemption from state income tax. See “American Indian”

under the subtractions section of Publication OR-17.

• Income received for domestic services in a private home.

• Income received for services performed by a duly

ordained, commissioned, or licensed minister of a church

in the exercise of the minister’s ministry.

• Income received for temporary employment as an emer-

gency forest fire fighter.

• Income received for active service in the Armed Forces

of the United States if federal withholding isn’t required.

• Income received for planting or harvesting seasonal agri-

cultural crops if the total wages received are less than

$300 annually.

• Other income that isn’t wages, such as unemployment,

retirement, and interest.

Form instructions

Important: If you file jointly for state personal income tax

purposes, you and your spouse must file separate Forms

OR-STI, as needed.

Line 1: Taxable wages

Taxable wages are wages earned that are subject to Oregon

personal income tax.

Full-year residents. Enter taxable wages from box 1 of your

Form(s) W-2 earned from employers located outside Oregon

who didn’t withhold the STI tax. If withholding is reported

in box 14 of your Form(s) W-2 don’t file this form to report

and pay tax. See the exceptions for income not subject to

STI tax.

Nonresidents. Enter taxable wages earned for work per-

formed in Oregon. This will generally be the wages included

on line 7S of Form OR-40-N or Form OR-40-P. Don’t file this

form if all of your wages are taxable to Oregon and all of

your employers withheld the STI tax.

Part-year residents. Follow the full-year resident instruc-

tions for the period you were an Oregon resident. Follow

the nonresident instructions for the period you were a non-

resident of Oregon.

Page 1 of 3

The Form OR-STI instructions were updated on March 27, 2020 to reflect Director’s Order 20-01.

150-101-071 (Rev. 03-27-20) Form OR-STI Instructions

Page 2 of 3

Line 2: Tax

Multiply the amount on line 1 by 0.1% (0.001). Round to the

nearest dollar.

Example 2: A taxpayer reports $35,500 taxable wages on line

1. They will calculate $36 of STI tax to enter on line 2 ($35,500

x 0.001 = $35.50, which is rounded up to $36.00).

Line 3: Withholding

Nonresidents and part-year residents: Enter the amount of

STI tax withheld from your Form(s) W-2, reported in box 14,

while you were a nonresident.

Full-year residents: Enter zero on this line. Only file this

form to report wages on line 1 if your employer is located

outside Oregon and didn’t withhold STI tax. Don’t file this

form if your wages were earned inside Oregon.

Line 4: Payments

Enter payments you made for STI tax prior to filing your 2019

original or amended return. Don’t include withholding or

payments you made for any other taxes.

Line 6: Penalty and interest

Your 2019 STI tax and return are due by July 15, 2020. If you

file an extension for your personal income tax return, your

STI tax return due date is also extended by the same time

frame. An extension to file doesn’t mean more time to pay.

Penalty. Include a penalty if after July 15, 2020 you:

• Mail your payment (even if you have an extension to file);

• File your return showing STI tax to pay.

The late-payment penalty is 5 percent of the STI tax reported

on line 2 that you didn’t pay by July 15, 2020.

If you file more than three months after the due date, a 20

percent late-filing penalty will be added; so you will owe a

total penalty of 25 percent of any STI tax not paid.

Interest. If you’re paying your STI tax after July 15, 2020,

include interest on any unpaid STI tax. Interest starts the

day after the original return due date and accrues until the

date of your payment.

The annual interest rate is 6 percent (0.06). Interest is charged

daily starting the day after the due date. The daily rate is

0.0164 percent (0.000164).

Here’s how to figure interest:

STI tax x 0.000164 x number of days.

If the STI tax isn’t paid within 60 days from the date of our

billing notice, the interest rate increases to 10 percent (0.10)

per year.

Line 8: Tax to pay

See payment options for information about submitting your

payment.

Line 9: Overpayment

If your payments and STI tax withheld are more than your

STI tax plus penalty and interest, you overpaid and we will

issue a refund.

Line 10: Direct deposit

Follow these instructions if you want us to deposit your

refund directly into your bank account instead of mailing

you a check:

• Contact your bank to make sure your deposit will be

accepted and to get your routing and account numbers.

• Check the box if your refund will go to an account outside

the United States. Note: If you check this box, you will be

issued a paper check.

• Check the appropriate box, either checking or savings,

but not both.

• Enter your nine-digit routing number. The routing num-

ber must begin with 01 through 12, 21 through 32, or 61

through 72.

• Enter the account number into which you want your

refund deposited. The account number can be up to 17

characters (both numbers and letters). Don’t include

hyphens, spaces, or special symbols. Be sure the account

and routing numbers are correct. These numbers can’t

be changed after the return is filed.

Payment options

Electronic payment from your checking or savings

account

You can pay your STI tax directly from your checking or

savings account. Go to www.oregon.gov/dor and click the

link for Revenue Online. There is no fee to use this service.

Direct debit may be available with e-filed returns at the time

of filing.

Credit card payments

You can pay with your Discover, MasterCard, or Visa credit

card. The service provider will charge you a convenience

fee. The service provider will tell you what the fee is dur-

ing the transaction. You will have the option to continue

or cancel the transaction before entering your credit card

information. If you complete the credit card transaction,

you will receive a confirmation number. Keep this confir-

mation number as proof of payment—don’t send it with

your return.

To pay by credit card, go to www.oregon.gov/dor and click

the link for Revenue Online.

Don’t use Form OR-STI-V if you’re using an electronic

payment option. Use this voucher only if paying by check

or money order.

Check or money order

• Make your check or money order payable to “Oregon

Department of Revenue.”

150-101-071 (Rev. 03-27-20) Form OR-STI Instructions

Page 3 of 3

• Write “2019 Oregon Form OR-STI” and the last four digits

of your social security number on your check.

• Use blue or black ballpoint ink. Don’t use gel ink or the

colors red or purple.

• Don’t send cash or a postdated check.

• Send your payment and Form OR-STI in the same enve-

lope. Don’t use Form OR-STI-V if mailing a payment with

your return.

Signature. Be sure to sign and date your return. By signing

the return, you certify that the information on the return is

true, correct, and complete.

Preparer signature. Anyone who prepares, advises, or

assists in preparing this tax return in exchange for compen-

sation should also sign the return.

Signing the return doesn’t grant your preparer the right

to represent you or make decisions on your behalf. See the

Tax Information Authorization and Power of Attorney for Rep-

resentation form and instructions on our website for more

information.

Preparer license number. Licensed tax consultants and

tax preparers: Enter your license number. CPAs: Enter your

certificate number. Tax-Aide volunteers: Enter your TCE site

number. All others: Leave blank. Don’t enter your driver’s

license number.

Contact the following agencies to check the status of your

Oregon tax practitioner:

• State Board of Tax Practitioners in Salem, (503) 378-4034

for licensed tax consultants or preparers, or go to www.

oregon.gov/obtp.

• State Board of Accountancy in Salem, (503) 378-4181 for

public accountants and certified public accountants, or go

to www.oregon.gov/boa.

Amended return

You may need to amend your return if:

• You received an additional Form W-2 and you’ve already

filed Form OR-STI; or,

• You received a corrected Form W-2 that changed the

amount of wages previously reported on Form OR-STI.

To amend your return, complete Form OR-STI and check the

“Amended return” box. Complete the form with all avail-

able information as if it was your original return. If any of

the numbers on your original return were adjusted, use the

adjusted amounts. Complete the STI Amended Worksheet

to figure your refund, or additional tax to pay.

STI amended worksheet

1. Tax from line 2 of your

amended Form OR-STI ..........................1. _____________

2. Refund from line 9 of your

original Form OR-STI ............................ 2. _____________

3. Line 1 plus line 2 .................................... 3. _____________

4. Total payments made towards your

2019 STI tax. Include STI tax withheld

reported on line 3 of your

original Form OR-STI ............................ 4. _____________

5. Line 3 minus line 4 ................................ 5. _____________

If line 5 is a negative amount, Stop.

This is your amended refund.

If line 5 is a positive amount, this is

your STI tax due; continue to line 6.

6. Calculate penalty and interest on

your tax due (see instructions) ............ 6. _____________

7. Line 5 plus line 6. This is your

amended tax to pay ................................7. _____________

If you owe, follow the instructions for payment options to

submit your payment electronically or by mail. Don’t sub-

mit this worksheet with your amended return. Keep it with

your records.

Follow the filing instructions to submit your amended return.

Filing information

You can file Form OR-STI electronically at www.oregon/gov/dor

by using Revenue Online. Revenue Online will calculate the STI

tax, allow for payment, and verify when we receive your filing

and payment. Important: Attach a copy of your Form(s) W-2

with your Form OR-STI using file type JPG, JPEG, PNG, or PDF.

If you use software to file your personal income tax return,

you might be able to file Form OR-STI at the same time. Check

with your software provider to see if they support this form.

If you are unable to file your return electronically, you may

mail Form OR-STI, copies of your Form(s) W-2, and check or

money order if making a payment to:

Oregon Department of Revenue

PO Box 14555

Salem OR 97309-0904

Do you have questions or need help?

www.oregon.gov/dor

(503) 378-4988 or 1 (800) 356-4222

questions.dor@ oregon.gov

languages.

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