Oregon Oregon Quarterly Statewide Transit Tax Withholding Return (Instructions)

Oregon Quarterly Statewide Transit Tax Withholding Return (Instructions)
Form OR-STT-1, Oregon Quarterly Statewide Transit Tax Withholding Return, Instructions, 150-206-003-1Form OR-STT-1, Oregon Quarterly Statewide Transit Tax Withholding Return, Instructions
General information
The new statewide transit tax—part of House Bill (HB) 2017
from the 2017 Legislative Session—went into effect on July
1, 2018. HB 2017 requires all employers to withhold, report,
and remit one-tenth of one percent (0.001) of wages paid to
their employees to the Department of Revenue. Employees
include Oregon residents, regardless of where services
are performed, and nonresidents who perform services in
Oregon.
Employers who file Form OQ, Oregon Quarterly Tax Report, to
report withholding of income taxes of employees or payees
must do the same for statewide transit taxes. Employers
must report statewide transit tax withholding using Form
OR-STT-1. You cannot use Form OQ to report statewide
transit taxes. You must file Form OR-STT-1 even if there was
no payroll during the reporting period.
To amend data on Form OR-STT-1, make any necessary
changes on the return and check the box identified as
“amended” at the top half of the return. Send your amended
return to the address identified on the return.

How to fill out Form OR-STT-1
Write your business name, mailing address, Oregon
business identification number (BIN), and federal employer
identification number (FEIN), and indicate the tax year by
checking the appropriate box in the spaces shown. Follow
the instructions below for each line.
Subject wages. Enter the total wages subject to the statewide
transit tax (wages, salaries, commissions, bonuses, fees, etc.)
for this quarter. If you had no payroll during this tax quarter,
enter 0.
Quarterly tax. Enter total Oregon statewide transit tax
withheld. If you had no payroll during this quarter, enter 0.
Do not return the form with blank fields; blank fields do not
qualify as a complete, filed form.

Page 1 of 1, 150-206-003-1 (Rev. 05-24-21)

Oregon tax prepaid this quarter. Enter the amount of
statewide transit tax prepaid this quarter. Include any
statewide transit tax credits used.
Total tax due. Enter quarterly tax minus tax prepaid for this
quarter. If the amount is less than zero, enter 0.

Signature
The tax preparer needs to sign Form OR-STT-1 on the
signature line and include a phone number and the date
they filled out the return. A signature is required even if you
file a 0 return.

Due date
Your return and payment are due on the last day of the
month following the end of the calendar quarter:
• 1st quarter—April 30.
• 2nd quarter—July 31.
• 3rd quarter—October 31.
• 4th quarter—January 31.
Mail the completed Form OR-STT-2, Statewide Transit
Tax Employee Detail Report, and Form OR-OTC-V, Oregon
Combined Payroll Tax Payment Voucher, with payment on or
before the appropriate due date to:
Oregon Department of Revenue
PO Box 14800
Salem OR 97309-0920

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.

Form OR-STT-1 instructions

Extracted from PDF file 2022-oregon-form-or-stt-1-instructions.pdf, last modified July 2021

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More about the Oregon Form OR-STT-1 (Instructions) Individual Income Tax

Instructions for Oregon Quarterly Statewide Transit Tax Withholding Return

We last updated the Oregon Quarterly Statewide Transit Tax Withholding Return (Instructions) in February 2023, and the latest form we have available is for tax year 2022. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Oregon Department of Revenue. You can print other Oregon tax forms here.

Related Oregon Individual Income Tax Forms:

TaxFormFinder has an additional 50 Oregon income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Oregon Form OR-STT-1 (Instructions).

Form Code	Form Name
Form OR-STT-1	Oregon Quarterly Statewide Transit Tax Withholding Return

Download all OR tax forms View all 51 Oregon Income Tax Forms

Form Sources:

Oregon usually releases forms for the current tax year between January and April. We last updated Oregon Form OR-STT-1 (Instructions) from the Department of Revenue in February 2023.

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About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Oregon Form OR-STT-1 (Instructions)

We have a total of two past-year versions of Form OR-STT-1 (Instructions) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2022 Form OR-STT-1 (Instructions)

Form OR-STT-1, Oregon Quarterly Statewide Transit Tax Withholding Return, Instructions, 150-206-003-1

2021 Form OR-STT-1 (Instructions)

2021 Form OR-STT-1, Oregon Quarterly Statewide Transit Tax Withholding Return, Instructions, 150-206-003-1

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