The Oregon W2 form is a critical document for both employers and employees within the state, adhering strictly to the Social Security Administration (SSA) guidelines while incorporating unique Oregon-specific mandates for RS and RV records as per the Oregon Administrative Rules (OAR 150-316-0359). Employers and payroll service providers are mandated to file W-2 information electronically, adhering to specifications that ensure seamless processing and compliance. The form serves as an annual wage and tax statement, with a filing deadline set uniformly at January 31 of the following year. The Oregon Department of Revenue imposes penalties for non-compliance, including failure to file, inaccuracies, or knowingly submitting false information. Specifications outlined detail the mandatory format for electronic submission, which excludes withholding information on magnetic media or alternative formats, specifying a .txt format not exceeding 150MB. Secure transmission of these files is imperative, with encryption ensuring the safeguarding of sensitive information. Additionally, the form includes specific sections for reporting statewide transit tax information, emphasizing the state's commitment to detailed and transparent wage reporting. With comprehensive instructions covering record formats, layouts, and mandatory fields, the document is designed to streamline the filing process, ensuring accuracy and efficiency in meeting state requirements. Oregon's Department of Revenue offers resources, including technical support and troubleshooting guidance, to assist filers, underlining the importance of adherence to these protocols for all involved parties.
| Question | Answer |
|---|---|
| Form Name | Oregon W2 Form |
| Form Length | 6 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 1 min 30 sec |
| Other names | oregon w2 information, how do you file the w2 with the state of oregon, oregon w2 file, oregon w2 printable |
The state of Oregon follows the Social Security Administration (SSA) guidelines for the filing of
All employers and payroll service providers are required to file
ORS 316.202 allows the department to assess penalties for failing to file an information return or filing an incorrect or incomplete information return and knowingly failing to file an information return or knowingly filing an incomplete, false or misleading information return.
Electronic records that do not conform to the specifications defined in these instructions will not be accepted.
Record format and record layout specifications
Transmitters are required to use the format listed beginning on page 2 of this document for RS and RV records. For all other record specifications, please follow the information in the SSA booklet, Specifications for Filing Forms W2 Electronically (EFW2). Additional information is available at www.ssa.gov/employer/pub.htm. Information regarding electronically filing
State of Oregon required format
RA |
Submitter Record |
Required |
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RE |
Employer Record |
Required |
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RW |
Employee Wage Record |
Required |
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RO |
Employee Wage Record |
Optional |
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RS |
State Record |
Required (please see following pages) |
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RT |
Total Record |
Required |
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RU |
Total Record |
Optional |
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RV |
State Total Record |
Required (please see following pages) |
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RF |
Final Record |
Required |
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Oregon does not accept withholding information on magnetic media or in other formats. File size is limited to 150MB and the file must be in .txt format only. The transmission is encrypted so the file itself need not be.
October 2020 |
1 |
For technical questions concerning electronic filing, email us at iwire.dor@oregon.gov. You can also reference the frequently asked questions and troubleshooting guide posted on our website at www.oregon.gov/dor/business.
Important information
All money fields follow SSA record specification rules:
•Must contain only numbers.
•No punctuation.
•No signed amounts (high order signed or low order signed).
Include both dollars and cents with the decimal point assumed (example: $59.60 = 00000005960). Do
not round to the nearest dollar (example: $5,500.99 = 00000550099).
•
•Any money field that has no amount to be reported must be filled with zeros, not blanks.
Statewide Transit Tax (STT) Reporting Requirements
If your business had employees who performed work in Oregon or had Oregon resident employees who performed work outside of Oregon during the year, you must report statewide transit tax information. That information should be reported on your RS record in character positions
RS record information
•Positions
•Positions
RV record information
•Positions
•Positions
NOTE: RECORD LENGTH FOR THE OREGON AND SSA RS RECORD IS 512 BYTES. ALL FIELDS ARE REQUIRED AND CAN BE BLANK OR
RS Record Layout – State of Oregon, Department of Revenue
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Name
Position Length
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Social |
Employee |
Employee |
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Record |
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Middle |
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State Code |
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Security |
First |
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Identifier |
Name or |
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Number (SSN) |
Name |
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Initial |
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15 |
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Employee |
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Suffix |
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Location |
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Delivery |
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Address |
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Address |
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ZIP Code |
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Foreign |
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Foreign |
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Country |
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ZIP Code |
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Blank |
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Postal |
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Extension |
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State/Province |
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Blank |
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Blank |
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Blank |
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Date First |
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Employed |
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State |
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State |
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Date of |
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Employer |
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State |
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Blank |
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Blank |
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Taxable |
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Separation |
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Withholding |
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Code |
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Wages |
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Account # |
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State |
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State Tax |
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Taxable |
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Statewide |
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Blank |
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Wages for |
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Transit Tax |
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Blank |
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Withheld |
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Statewide |
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Withheld |
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Transit Tax |
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50 |
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October 2020 |
3 |
RS Position |
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Field Name |
Length |
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Specifications |
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Record Identifier |
2 |
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Constant RS |
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Enter appropriate postal NUMERIC code. (See |
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State Code |
2 |
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Appendix F is SSA Pub 42- 007). |
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Enter “41” for the Oregon postal numeric |
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code. |
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Blank |
5 |
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Blank Fill |
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Enter the employee’s SSN as shown on the |
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original/replacement SSN card issued by the SSA. |
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Social Security Number |
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SSN must be nine digits. Do not drop the leading |
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zeroes. Ex: SSN |
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9 |
001234567. |
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If no SSN available, enter zeros. |
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Enter the employee’s first name as shown on the SSN |
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Employee First Name |
15 |
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card. |
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Employee’s Middle Name |
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If applicable, enter the employee’s middle name or |
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15 |
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initial as shown on the SSN card. |
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or Initial |
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Enter the employee’s last name as shown on the SSN |
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Employee’s Last Name |
20 |
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card. |
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If applicable, enter the employee’s alphabetical suffix. |
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Suffix |
4 |
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For example, SR, JR. |
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If not suffix, fill with blanks. |
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Enter the employee’s location address (attention, suite, |
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Location Address |
22 |
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room number, etc.). |
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Delivery Address |
22 |
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Enter the employee’s delivery address. |
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fill with blanks. |
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City |
22 |
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Enter the employee’s city. |
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Enter the employee’s State or |
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State Abbreviation |
2 |
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Commonwealth/Territory. Use the postal |
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abbreviation. (See Appendix F in SSA Pub |
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Zip Code |
5 |
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Enter the employee’s zip code. |
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For foreign address, fill with blanks. |
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Enter the employee’s |
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Zip Code Extension |
4 |
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code. |
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If not applicable, fill with blanks. |
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Blank |
5 |
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Fill with blanks. |
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October 2020 |
4 |
RS Position |
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Field Name |
Length |
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Specifications |
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If applicable, enter the employee’s foreign |
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Foreign State/Province |
23 |
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state/providence. |
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If applicable, enter the employee’s foreign postal code. |
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Foreign Postal Code |
15 |
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If one of the following applies, fill with blanks: |
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One of the 50 states of the USA |
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District of Columbia |
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Military Post Office (MPO) |
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American Samoa |
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Country Code |
2 |
- |
Guam |
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Northern Mariana Islands |
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Puerto Rico |
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- |
Virgin Islands |
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Otherwise, enter the employee’s applicable country |
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code. (Appendix G in SSA Pub |
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Blank |
32 |
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Fill with blanks. |
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Date First Employed |
8 |
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Month, Day, |
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zeroes if not applicable. |
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Date of Separation |
8 |
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Month, Day, |
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zeroes if not applicable. |
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Blank |
5 |
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Fill with blanks. |
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State Employer Account |
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Oregon Withholding Account Number for the |
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Number (BIN) |
20 |
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Employer. |
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Blank |
6 |
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Fill with blanks. |
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State Code |
2 |
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Enter the appropriate postal numeric code. (See |
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Appendix F in SSA Pub |
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State Taxable Wages |
11 |
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Applies to income tax reporting. |
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State Income Tax |
11 |
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Withheld |
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Applies to income tax reporting. |
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Blank |
50 |
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Fill with blanks. |
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State Taxable Wages for |
11 |
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Statewide Transit Tax |
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Applies to income tax reporting. |
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Statewide Transit Tax |
11 |
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Withheld |
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Applies to income tax reporting. |
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Blank |
143 |
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Fill with blanks. |
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October 2020 |
5 |
RV Record Layout – State of Oregon, Department of Revenue
Field |
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Record |
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Number |
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State Taxable |
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State Income |
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State Taxable Wages |
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of RS |
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Tax Withheld |
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for Statewide Transit |
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Name |
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Identifier |
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Wages (Total) |
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Records |
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(Total) |
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Tax (Total) |
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Position |
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Length |
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2 |
7 |
15 |
15 |
15 |
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Statewide |
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Transit Tax |
Blank |
Withheld (Total) |
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15 |
443 |
RV Position |
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Field Name |
Length |
Specifications |
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Record Identifier |
2 |
Constant RV |
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Number of RS Records |
7 |
Total number of RS records since the last |
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RE record. |
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State Taxable Wages |
15 |
Total amount of State Wages reported in |
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all RS records since the last RE record. |
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State Income Tax |
15 |
Total amount of State Withholding reported |
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Withheld |
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in all RS records since the last RE record. |
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State Taxable Wages for |
15 |
Total amount of State Wages for Statewide |
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Statewide Transit Tax |
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Transit Tax reported in all RS records since |
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the last RE record. |
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Statewide Transit Tax |
15 |
Total amount of Statewide Transit Tax |
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Withheld |
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reported in all RS records since the last RE |
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record. |
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Blank |
443 |
Fill with blanks. |
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October 2020 |
6 |