Fill - Free fillable Important information 2020 Form OR-W-4 (Oregon) PDF form

—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

State

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 –

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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.

Amtrak Act worker C

Casual laborer D

Domestic service worker E

Hydroelectric dam worker at the Bonneville, John Day,

McNary, or The Dalles dams.

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.

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.

Real estate salesperson under a written contract not

to be treated as an employee.

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.

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

languages.

Oregon Withholding Instructions

2020

Form OR-W-4

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