—Provide this form to your employer—
19612001010000
Oregon Department of Revenue
2020 Form OR-W-4
Oregon Withholding
Office use only
Page 1 of 4, 150-101-402
(Rev. 11-01-19, ver. 01)
Employer’s name
Employee’s signature (This form isn’t valid unless signed.)
Social Security number (SSN)
Federal employer identication number (FEIN)
Date
Separate here and give Form OR-W-4 to your employer. Keep the worksheets for your records.
Oregon Employee’s Withholding Statement and Exemption Certificate
Form OR-W-4 2020
Address
Employer’s address
City
City
State
State
ZIP code
ZIP code
Note: Your eligibility to claim a certain number of allowances or an exemption from withholding may be subject to review by the
Oregon Department of Revenue. Your employer may be required to send a copy of this form to the department for review.
1. Select one: Single Married Married, but withholding at the higher single rate.
Note: Check the “Single” box if you’re married and you’re legally separated or if your spouse is a nonresident alien.
2. Allowances. Total number of allowances you’re claiming on line A4, B15, or C5. If you meet a
qualification to skip the worksheets and you aren’t exempt, enter -0- ...................................................2.
3. Additional amount, if any, you want withheld from each paycheck ...................................................... 3.
4. Exemption from withholding. I certify that my wages are exempt from withholding and I meet
the conditions for exemption as stated on page 2 of the instructions. Complete both lines below:
• Enter the corresponding exemption code. (See instructions) ........................................................... 4a.
• Write “Exempt” ................................................................................................................................... 4b.________________________
Sign here. Under penalty of false swearing, I declare that the information provided is true, correct, and complete.
Important information
Complete Form OR-W-4 if:
You filed a federal Form W-4 with your employer after
December 31, 2017 and you didn’t file Form OR-W-4 or
specify a different number of allowances for Oregon.
You weren’t satisfied with your prior year Oregon tax-to-
pay or refund amount.
You’ve had a recent personal or financial change that may
affect your tax situation, such as a change in your income,
filing status, or number of dependents.
Specific information to consider:
Do you (including your spouse) have more than one job?
Do you expect your wages or adjusted gross income
(AGI) on your 2020 return to be more than $100,000 (or
$200,000 if filing using the married filing jointly or quali-
fied widow(er) filing status)?
Are you making mid-year changes to your withholding?
Do you receive pension or annuity payments?
• Are you a part-year resident, nonresident, or nonresident alien?
If you answered yes to any of these questions, read
the “Specific information” section in the instructions
before filling out the corresponding worksheets or
Form OR-W-4. The online Oregon Withholding Calculator
at www.oregon.gov/dor may provide more accurate results.
If you use the online calculator, you don’t need to complete
the corresponding worksheets.
Otherwise, read the instructions and complete all applicable
worksheets before filling out the Form OR-W-4 and giving
it to your employer.
STOP
First name Last nameInitial Redetermination
Employer use only.
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A1. Enter “1” for yourself if no one else can claim you as a dependent. Otherwise, enter -0- ................. A1.
A2. Enter “1” for your spouse if your spouse doesn’t work. Otherwise, enter -0- ................................... A2.
A3. Enter the number of dependents you will claim on your Oregon tax return ....................................... A3.
A4. Add lines A1 through A3. Enter the result here and follow the instructions below .............................. A4.
Complete all worksheets that apply.
Worksheet B—Use this worksheet if you plan to do any of the following on your 2020 Oregon return:
o Itemize your Oregon deductions or claim additional standard deduction amounts.
o Claim federal adjustments to income or Oregon additions, subtractions, or credits (other than personal exemption credits).
o Report nonwage income (such as dividends, interest, or self-employment income).
Worksheet C—Use this worksheet if you (including your spouse) have more than one job and the combined earnings from
all jobs exceed $20,000.
If neither of the above worksheets apply, stop here and enter the number from line A4 on Form OR-W-4, line 2.
19612001020000
Oregon Department of Revenue
2020 Form OR-W-4
Oregon Withholding
Worksheet A—Personal allowances
Office use only
Page 2 of 4, 150-101-402
(Rev. 11-01-19, ver. 01)
Worksheet A—Personal allowances
– Keep this worksheet for your records –
STOP
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Use this worksheet if you plan to do any of the following on your 2020 Oregon return:
Itemize your Oregon deductions or claim additional standard deduction amounts.
Claim federal adjustments to income or Oregon additions, subtractions, or credits (other than personal exemption credits).
Report nonwage income (such as dividends, interest, or self-employment income).
Having your prior year’s Oregon tax return on hand may help you when completing this worksheet.
Don’t list numbers as negative unless instructed. For example, write a $1,000 Oregon subtraction as “$1,000”, not “($1,000)”.
B1. Enter your estimated 2020 nonwage income (such as dividends or interest) .............B1.
B2. Enter your estimated 2020 Oregon additions ...............................................................B2.
B3. Add lines B1 and B2 .............................................................................................................................B3.
B4. Enter your estimated 2020 Oregon deductions. (See instructions) ..............................B4.
B5. Enter the standard deduction based on your anticipated 2020 filing status: ..............B5.
Single or Married Filing Separately: $2,315.
Head of Household: $3,725.
Married Filing Jointly or Qualifying Widow(er): $4,630.
B6. Line B4 minus line B5. If the result is zero or less, enter -0- ................................................................B6.
B7. Enter your estimated 2020 federal adjustments to income and Oregon subtractions
(exception—don’t include the federal tax subtraction) ........................................................................B7.
B8. Add lines B6 and B7 .............................................................................................................................B8.
B9. Line B8 minus line B3. If less than zero, enter as a negative amount ..................................................B9.
B10. Line B9 divided by $2,800. Round to one decimal place. If less than zero,
enter as a negative amount.................................................................................................................B10.
B11. Enter your estimated 2020 Oregon standard, carryforward, or refundable
credits (exception—don’t include personal exemption credits) .................................B11.
B12. Divide line B11 by $210. Round to one decimal place .......................................................................B12.
B13. Add lines B10 and B12. If less than zero, enter as a negative amount. Round to
the whole number closest to zero by eliminating the decimal value .................................................B13.
B14. Enter the number from Worksheet A, line A4 ....................................................................................B14.
B15. Add lines B13 and B14. If zero or less, enter -0-. (See instructions) ..................................................B15.
If you plan to use Worksheet C, also enter the result from line B15 on Worksheet C, line C1.
Otherwise,
stop here and enter the result from line B15 on Form OR-W-4, line 2.
– Keep this worksheet for your records –
19612001030000
Oregon Department of Revenue
2020 Form OR-W-4
Oregon Withholding
Worksheet B—Deductions, adjustments, credits, and nonwage income
Office use only
Page 3 of 4, 150-101-402
(Rev. 11-01-19, ver. 01)
Worksheet B—Deductions, adjustments, credits, and nonwage income
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If you (including your spouse) have three or more jobs, consider using the Oregon Withholding Calculator at www.oregon.gov/dor
for a more accurate calculation of allowances.
If you don’t use the online calculator, use this worksheet to estimate the number of allowances to claim on your highest paying job.
Allowances should only be claimed for your highest paying job. Claim zero allowances on Form OR-W-4, line 2 for all of your (or your
spouse’s) other jobs to prevent underwithholding.
Only complete this worksheet if you (including your spouse) have more than one job and the combined earnings from all jobs exceed $20,000.
C1. Enter the number from Worksheet B, line B15, if used. Otherwise, enter the
number from Worksheet A, line A4 ..................................................................................................... C1.
C2. Enter the number below based on your 2020 anticipated filing status ........................ C2.
Single, Head of Household, or Married Filing Separately: Enter “2”;
however, if two of your jobs individually exceed $40,000, enter “4”.
Married Filing Jointly or Qualifying Widow(er): Enter “3”; however,
if two of your jobs individually exceed $50,000, enter “6”.
C3. If you (including your spouse) will have three or more jobs at any point
during the year, enter the number below based on your 2020 anticipated
filing status. Otherwise, enter -0- .................................................................................. C3.
Single, Head of Household, or Married Filing Separately: Enter “2”.
Married Filing Jointly or Qualifying Widow(er): Enter “3”.
C4. Add lines C2 and C3 .............................................................................................................................C4.
C5. Is line C1 less than line C4?
Yes. Enter -0- on line C5 and on Form OR-W-4, line 2. Complete lines C6 through C8 below
to figure the additional withholding amount necessary to avoid a year-end tax bill.
No. Line C1 minus line C4. Enter the result on line C5 (if zero, enter -0-) and on Form OR-W-4,
line 2. Don’t complete the rest of this worksheet.. ...........................................................................C5.
C6. Line C4 minus line C1 ...........................................................................................................................C6.
C7. Line C6 multiplied by $210 ...................................................................................................................C7.
C8. Line C7 divided by the number of paychecks remaining in 2020 for the highest paying job and
rounded to the nearest dollar. Enter the result here and on Form OR-W-4, line 3. This is the
additional amount to be withheld from each paycheck ....................................................................... C8.
– Keep this worksheet for your records –
19612001040000
Oregon Department of Revenue
2020 Form OR-W-4
Oregon Withholding
Worksheet C—Two-earners / multiple jobs
Office use only
Page 4 of 4, 150-101-402
(Rev. 11-01-19, ver. 01)
Worksheet C—Two-earners / multiple jobs
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150-101-402 (Rev. 11-19)
1 of 4
General information
What is Oregon income tax withholding?
Oregon income tax withholding refers to the amount of
Oregon personal income taxes that are withheld from your
paychecks to cover your anticipated Oregon tax liability for
the year. By law, your employer must withhold a portion of
your wages based on your allowances and send the funds
to the Department of Revenue.
How is the amount of Oregon income tax
withholding determined?
You report your marital status, withholding allowances, and
any additional amount you want withheld to your employer
by completing Form OR-W-4. This information, along with
Publication 150-206-436, Oregon Withholding Tax Formulas,
which estimates the tax due on your wages, is used by your
employer to withhold a specific amount per pay period.
If you have too much tax withheld, you may have a refund
when you file your tax return. If you have too little tax
withheld, you may owe tax when you file your tax return,
including penalty and interest. See Publication OR-17 for
penalty and interest information.
Why has Oregon created Form OR-W-4?
In prior years, Oregon employees were able to use the fed-
eral Form W-4 to determine and claim Oregon withholding.
However, due to federal tax law and form changes, the
federal form no longer calculates Oregon withholding
correctly. Form(s) W-4 that are submitted to your employer
after January 1, 2020 can’t be used to calculate Oregon with-
holding. Instead, use Form OR-W-4 to help you calculate
allowances for Oregon income tax withholding.
Form OR-W-4 is designed to estimate the amount of tax
you’ll need to have withheld for Oregon. Your 2020 tax
return may still result in a tax due or refund. For a more
accurate calculation, use the Oregon Withholding Calcu-
lator at www.oregon.gov/dor to calculate your allowances
for Oregon.
How often do I need to complete Form OR-W-4?
Complete a new Form OR-W-4 when you start a new job
and whenever you have a change in your personal or finan-
cial situation that affects your tax situation. This includes
changes in your income, marital status, and number of
dependents.
What will happen if I don’t complete Form OR-W-4?
Your employer will refer to the most recently submitted ver-
sion of Form OR-W-4 or Form W-4 when determining with-
holding. If you don’t complete Form OR-W-4, your employer
will withhold for Oregon based upon the following order:
An Oregon-only version of the federal Form W-4 for a year
prior to 2020.
Federal Form W-4 for a year prior to 2020.
Eight percent of your wages or other income requiring
withholding.
Specific information
Two-earners or multiple jobs. If you and your spouse work
or if you have more than one job, complete the following
steps on the Form OR-W-4 for the highest paying job only:
Enter the allowances from Worksheet C, line C5 on Form
OR-W-4, line 2.
Enter the additional per-period amount to withhold, if any,
from Worksheet C, line C8 on Form OR-W-4, line 3.
For all other (lower-paying) jobs, skip the worksheets and
claim -0- allowances on Form OR-W-4 line 2, and -0- addi-
tional amount to be withheld on line 3.
If you (including your spouse) have more than two jobs, use
the online calculator for more accurate results.
Wages or adjusted gross income (AGI) that exceed the
threshold. Do you expect to have wages or AGI on your 2020
return that are more than $100,000 (or $200,000 if using the
married filing jointly or the qualifying widow(er) filing sta-
tus)? Consider using the online calculator to determine the
correct amounts to claim on your Form OR-W-4. Otherwise,
skip the worksheets. Check the appropriate box on line 1
for your marital status and enter -0- on line 2. You may owe
additional tax when you file your return.
Helpful tip: AGI. Your AGI is your total income minus federal
adjustments to income. The amount on your 2019 federal
Form 1040, line 7, may help you estimate your 2020 AGI.
Mid-year changes. If you’re changing your allowances part-
way through the year and you claimed too many allowances
for the first part of the year, use the online calculator to
determine the additional amount you need withheld to make
up for the shortage you had during the first part of the year.
Otherwise, you may owe tax, penalties, and interest when
you file your return. See Publication OR-17 for penalty and
interest information.
Pension or annuity payments. Form OR-W-4 can be used to
designate the amount of withholding on your pension or
annuity payments. Generally, whenever Form OR-W-4 or
the instructions refer to jobs or wages, substitute these terms
with “pension or annuity” or “pension or annuity payment.”
If you’ve opted out of federal withholding, you’re automati-
cally opted out from Oregon withholding also. See Publica-
tion OR-ESTIMATE to determine the amount of estimated
tax payments you need to make.
Oregon Withholding Instructions
2020
Form OR-W-4
150-101-402 (Rev. 11-19)
2 of 4
If you elect to have Oregon withholding and your pension
or annuity payment is required to be withheld at a certain
percentage, you aren’t able to claim allowances on Form
OR-W-4, line 2. However, you’re able to claim additional
withholding on Form OR-W-4, line 3 in addition to the per-
centage. If your withholding isn’t required to be withheld at
a certain percentage, you’re able to claim amounts on Form
OR-W-4, lines 2 and 3.
Exemption from withholding. If you’re exempt from with-
holding, skip the worksheets. Complete line 4 and sign Form
OR-W-4. For wages, the exemption ends on February 15th
of the year following the election. For commercial annui-
ties, employer deferred compensation plans, and individual
retirement plans the exemption ends once revoked. See
additional instructions for line 4 on page 2.
Part-year and nonresidents. If you’re a part-year or nonresi-
dent of Oregon, complete the applicable worksheets based
on amounts that will be included in the Oregon column of
your Oregon return.
Nonresident alien. If all or a portion of your wages are
exempt from federal withholding, these wages are also
completely or partially exempt from Oregon withholding.
Submit federal Form 8233 to your employer to exempt all
or part of your wages.
If any portion of your wages are not exempt, submit Form
OR-W-4 to your employer. As a nonresident alien, you don’t
qualify to claim certain items on your Oregon return. Follow
the instructions below when completing Form OR-W-4:
Line 1. Check the “single” box regardless of your marital
status.
Line 2. Usually, you should claim -0- withholding allow-
ances. However, if you complete the worksheets, follow
the instructions below.
Complete Worksheet B using amounts that will be
listed on your Oregon return.
Once you have completed all applicable worksheets,
subtract 1 allowance from the amount listed on lines
A4, B15, or C5.
Line 4. Don’t claim exempt for having no tax liability or
for the portion of your wages exempted under federal
Form 8233.
Form OR-W-4 line instructions
Type or clearly print your name, Social Security number
(SSN), and mailing address.
Note. You must enter an SSN. You can’t use an individual
taxpayer identification number (ITIN).
Redetermination check box. If the department issued a
determination letter to your employer specifying the amount
your employer needs to withhold from your wages and you
want to lower your withholding, you must have a personal
or financial change affecting your tax situation. If you do,
mark the “Redetermination” check box. Provide a copy to
your employer and send a copy with all of the applicable
worksheets filled out to the department at:
ADP OR-W-4 Project
Oregon Department of Revenue
PO Box 14560
Salem, OR 97309
Line 1. If you anticipate using the single, married filing
separately, or head of household filing status when you file
your 2020 return, mark “Single.”
If you anticipate using the married filing jointly, or qualifying
widow(er) filing status when you file your 2020 return, mark
“Married.” If you meet the married filing jointly qualifica-
tions, but want to withhold at the higher “single” rate, mark
“Married, but withholding at the higher single rate.”
For the qualifications of each filing status, see federal Publica-
tion 501, Exemptions, Standard Deduction, and Filing Information.
Line 2. Complete all applicable worksheets. Use the allow-
ances from Worksheet A, line A4, Worksheet B, line B15, or
Worksheet C, line C5.
Line 3. If you choose to have an additional amount withheld
from your pay, enter the amount that you want withheld
from each paycheck. If you completed Worksheet C, line C8
may direct you to claim an additional amount per paycheck.
Line 4. If you’re claiming exemption from withholding, you
must meet one of the below requirements:
Your wages must be exempt from Oregon taxation, or
You must meet the qualification for having no tax liability.
To claim exemption due to no tax liability, you must meet
both of the following conditions:
• Last year you had the right to a refund of all Oregon tax
withheld because you had no tax liability, and
This year you expect a refund of all Oregon income tax
withheld because you expect to have no tax liability.
To claim exempt, enter the corresponding code from the fol-
lowing Exemption chart on line 4a. Only enter one exemp-
tion code. Also write “Exempt” on line 4b.
Note: For wages, exemptions end February 15th of the year
following the election.
2020
Form OR-W-4
Oregon Withholding Instructions
150-101-402 (Rev. 11-19)
3 of 4
Exemption chart
Exemption Code
Air carrier employee A
American Indian enrolled tribal member living and
working in Indian country in Oregon.
B
Amtrak Act worker C
Casual laborer D
Domestic service worker E
Hydroelectric dam worker at the Bonneville, John Day,
McNary, or The Dalles dams.
F
Military pay for nonresidents stationed in Oregon and
their spouses, residents stationed outside Oregon,
and service members whose Defense Finance and
Accounting Services (DFAS) address is outside Oregon.
G
Minister who is duly ordained, commissioned, or licensed
and performing duties in their ministry or a member of a
religious order performing duties required by their order.
H
Real estate salesperson under a written contract not
to be treated as an employee.
J
Waterway worker K
No tax liability. See above for definition. L
Nonresident who expects a refund of all Oregon income
tax withheld because their wages won’t be subject to
Oregon tax.
M
Sign and date Form OR-W-4. Submit Form OR-W-4 (page
1) to your employer. Don’t complete the employer’s name,
FEIN, and address boxes. Your employer will complete these.
Keep the worksheets (pages 2–4) with your tax records.
Note: You may be assessed a penalty of $500 if you file an
erroneous withholding statement where there was no rea-
sonable basis for the instruction to the employer.
Worksheet instructions
Worksheet A—Personal allowances
Line A3. Dependents. List the total of all qualifying children
and qualifying relatives you are able to claim as a dependent
on your Oregon return. See the “Exemption credit” section
of Publication OR-17 for qualifications.
Worksheet B—Deductions, adjustments, credits,
and nonwage income
Line B1. If you have large amounts of nonwage income,
such as interest, dividends, or self-employment income,
consider making estimated tax payments using Publication
OR-ESTIMATE. Otherwise, you may owe additional tax.
Line B2. Additions are items the federal government doesn’t
tax but Oregon does. See Publication OR-17 for a list of addi-
tions and instructions.
Line B4. Enter your anticipated 2020 Oregon deductions. If
you don’t know your anticipated 2020 deductions, enter the
standard deduction for your anticipated filing status.
The 2020 standard deduction for each filing status is:
$2,315 for single or married filing separately.
$3,725 for head of household.
$4,630 for married filing jointly or qualifying widow(er).
If you qualify for an additional standard deduction amount
because you or your spouse are age 65 or older or blind, and
you don’t plan to itemize your deductions, enter your total
estimated standard deduction amount for 2020.
Itemized deductions include items such as medical expenses
in excess of 10% of your adjusted gross income, state and local
taxes (limited to $10,000, and excluding Oregon income taxes),
qualifying home mortgage interest, charitable contributions,
and certain miscellaneous deductions. If you plan to item-
ize your deductions, enter your estimated Oregon itemized
deductions. See Schedule OR-A for additional information.
Line B7. Adjustments to income are claimed on your federal
return and reduce your federal taxable income. See federal
Form 1040 instructions for details on claiming adjustments
to income on your federal return and see Publication OR-17
for details on claiming these items on your Oregon return.
Subtractions are items the federal government taxes but Ore-
gon doesn’t. See Publication OR-17 for a list of subtractions
and instructions. Don’t include your federal tax subtraction.
Line B10. Divide line B9 by $2,800. Round to one decimal
place. For example, round 4.84 to 4.8 and 4.85 to 4.9. This
calculation converts the amount from line B9 into allowances.
Line B11. Credits reduce the amount of tax you must pay.
Standard and carryfoward credits can reduce your tax down
to zero but can’t be refunded to you. However, refundable
credits can reduce your tax down to zero and also result in
a refund of any remaining amount. See Publication OR-17
for a list of credits and instructions.
Enter an estimate of the credits you will claim on your 2020
Oregon return. Don’t include your exemption credits.
Line B12. Divide line B11 by $210. Round using one decimal
place. For example, round 4.84 to 4.8 and 4.85 to 4.9. This
calculation converts the amount from B11 into allowances.
Line B13. Add lines B10 and B12. Round to the nearest whole
number closest to zero by eliminating the decimal value. For
example, round 4.3 or 4.8 to 4 and round -3.3 or -3.7 to -3.
Example 1. Roger entered -3.1 on line B10. He entered 2.4 on
line B12. He will enter -0- on line B13 (-3.1 + 2.4 = -0.7, which
is rounded to -0-).
Oregon Withholding Instructions
2020
Form OR-W-4
150-101-402 (Rev. 11-19)
4 of 4
Line B15. If the result on line B15 is less than zero, consider
making quarterly estimated tax payments to avoid a tax
liability and penalties and interest when you file your return.
See Publication OR-ESTIMATE for information on how to
make quarterly estimated payments.
Worksheet C—Two earners / multiple jobs
Line C5. For your highest paying job, enter the result of
Worksheet C, line C5 on Form OR-W-4, line 2. For all of your
lower paying jobs, claim zero allowances.
Line C8. For your highest paying job, enter the result of
Worksheet C, line C8 on Form OR-W-4, line 3. Round to the
nearest whole dollar. For all of your lower paying jobs, claim
zero as the additional amount to have withheld.
Example 2. Todd is completing this form in January and has
entered $824 on line C7. For his highest paying job, he is paid
every two weeks and has 25 paychecks left for the year. Todd
will enter $33 on line C8 and Form OR-W-4, line 3 ($824 ÷ 25
= $32.96, which is rounded up to the nearest whole dollar).
Employer instructions
Enter the business name, federal employer identification num-
ber (FEIN), and address. Keep this form with your records.
For additional information and instructions regarding Form
OR-W-4, see Publication 150-211-602, W-4 Information for
Employers.
Additional resources
For additional information, refer to the following publications:
Publication 150-206-436, Oregon Withholding Tax Formulas.
Publication OR-17, Oregon Individual Income Tax Guide.
Publication OR-ESTIMATE, Instructions for Estimated Income Tax.
Publication 150-211-602, W-4 Information for Employers.
Federal Pub. 501, Exemptions, Standard Deduction, and Filing Information.
• Federal Form 2833, Exemption From Withholding on Compensa-
tion for Independent (and Certain Dependent) Personal Services
of a Nonresident Alien Individual.
Federal Form 1040 Instructions.
Do you have questions or need help?
www.oregon.gov/dor
(503) 378-4988 or (800) 356-4222
questions.dor@ oregon.gov
Contact us for ADA accommodations or assistance in other
languages.
Oregon Withholding Instructions
2020
Form OR-W-4