Oregon Combined Payroll Tax Business Change in Status Form

Combined Payroll Tax Business Change in Status Form
Oregon Combined Payroll Tax Business Change in Status Form, 150-211-156
Oregon Combined Payroll Tax

Business Change in Status Form

To Update Business Status and Employment Information
Attach additional sheets if needed.

Business name

BIN (Oregon business identification number)

Other names (ABN/DBA)

FEIN (Federal employer identification number) tion, attach a complete list of

Owner/Officer updates:
To update owner/officer informacurrent owners/officers including
position, social security number
(SSN), home address, and phone.

General updates (check all that apply)
Update/Change FEIN to:

Update/Change business name to:

Now doing business in TriMet/Lane
Transit District as of:

Closing account (check all that apply)
Closed pension/annuity account as of:
All or
Part of the business was

No longer doing business in TriMet/Lane Transit District as of:

Closed

No longer doing business in Oregon
Sold
Yes
No Effective date:
Date of final payroll:

Leased

Transferred

Was business operating at the time it was sold, leased or transferred?
How many employees were transferred?
Describe what was transferred
New business name
New owner’s name

New owner’s phone

New owner’s address

City

State

ZIP code

Where are the records of the terminated business? (Include contact name, phone, address, city, state, ZIP code)

Changing entity (check all that apply)
Effective date:
Change
from:
Change
to:

Note: A new Combined Employer’s Registration form, 150-211-055, is required when there is an entity change.
Corporation­—“C”
Corporation—Subchapter “S”
Individual (Sole Proprietor)
Partnership­—General
Partnership—Limited

LLC (Limited Liability Company) Recognized by IRS as:
Corporation­
Sole Proprietor/Single Member
Partnership

LLP (Limited Liability Partnership)

Corporation­—“C”
Corporation—Subchapter “S”
Individual (Sole Proprietor)
Partnership­—General
Partnership—Limited

LLC (Limited Liability Company) Recognized by IRS as:
Corporation­
Sole Proprietor/Single Member
Partnership

LLP (Limited Liability Partnership)

Employment status updates (check all that apply)
Still in business, but have no paid employees (corporate officers are still subject to payroll taxes). Effective date:
Only LLC members or officers
Only using independent contractors
Only have workers’ compensation insurance
to cover owners, officers or members.
Courtesy withholding
Employing Oregon residents in another state.

State:

Now working in Oregon.

Effective date:

Using leased employees
Name of leasing company

Worker leasing company license number

Date employees leased

Address

City

State

Leasing company contact name

Phone

Number of leased employees:

Authorization

Number of non-leased employees:

ZIP code

Leasing corporate officers/owners?

Yes

No

Under penalties of false swearing, I declare that the information on this form, including accompanying documents, is true, correct,
and complete to the best of my knowledge and belief. (ORS 305.810)

Print name

Title

Signature

Date

Phone

Fax to: 503-947-1700 or mail to: Employment Department, 875 Union St NE Rm 107, Salem OR 97311-0030
150-211-156 (Rev. 12-12-2023)

Business Change in Status Form Instructions
Use this form to notify the Employment Department (OED), Department of Revenue (DOR), and Department of Consumer
and Business Services (DCBS) of changes to your business or employment status. Attach additional sheets if needed.

General updates
NOTE: Some federal employer identification number (FEIN)
and name changes may require a new Combined Employer’s
Registration, 150-211-055, form to be completed.
•	Provide the correct FEIN for your business.
•	Correct the business name and spelling errors as needed.
•	Check the “Now doing business in TriMet/Lane Transit
District” box and include the effective date if you’re an
employer paying wages earned in the TriMet or Lane
Transit District. You must register and file with the Oregon
Department of Revenue. Wages include salaries, commissions, bonuses, fees, payments to a deferred compensation
plan, or other items of value.
•	For boundary questions, see the Oregon Combined Payroll
Tax booklet, 150-211-155, for the list of cities and ZIP codes.
—  The TriMet district includes parts of Multnomah, Washington, and Clackamas counties. For TriMet boundary
questions call 503-962-6466.
—  Lane Transit District serves the Eugene-Springfield
area. For Lane Transit District boundary questions call
541-682-6100.

Re-opened business

Employment status updates
•	Check each box that applies to your business and include
the effective date of change.
•	If Oregon residents are working out of Oregon, indicate
which state.
•	Check box and indicate effective date of employees now
working in Oregon that previously worked in another state.

Using leased employees
If you lease your employees from a Professional Employer
Organization (PEO)/Worker Leasing Company, fill in the
information requested.

Changing entity
Include the effective date of change, check the box of the
entity you’re changing from and the box of the entity changing to.
NOTE: Entity changes require the completion of a new Combined Employer’s Registration form.
Examples include, but aren’t limited to:
•	Changing from a sole proprietorship to a partnership or
corporation.
•	Changing from a partnership to a sole proprietorship or
corporation.

To re-open your business that you’ve closed for:

•	Changing from a corporation to a sole proprietorship or
partnership.

•	Less than one year, file a:
—  Business Change in Status Form, 150-211-156.

•	Changing of members in a partnership of five or fewer
partners.

•	One year or more, file a:
—  Combined Employer’s Registration, 150-211-055.

•	Adding or removing a spouse as a liable owner.

For more questions contact DOR at 503-945-8091.

•	Changing from a sole proprietorship, corporation, or partnership to a limited liability company.

Owner/officer updates

Closing account

Attach a separate sheet to update or change corporate officer
or owner information.

•	Check the box if you closed a pension and annuity account.
Include the effective date of change.
•	Check the “No longer doing business in TriMet/Lane Transit District” box and include the effective date if you moved
your business from the TriMet or Lane transit district and
are no longer subject to this tax.
•	Check the box if you closed the business or dissolved a
sole proprietorship, partnership, corporation, or limited
liability company, and no longer have payroll to report.
Fill in the date of final payroll.
•	If you sold your business, leased your employees, or transferred your business assets, indicate whether the transaction applied to all or part of the business.
•	If you leased all or part of the business, fill out the section
“Using Leased Employees.”

Compensation for services performed by corporate officers
and shareholders is subject to payroll taxes (withholding,
transit, and unemployment). If owners and officers are
covered by Workers’ Compensation insurance, the hours
worked are also subject to Workers’ Benefit Fund (WBF)
assessment.

Fax to: 503-947-1700 or
Mail to: 	Employment Department
875 Union St NE Rm 107
Salem OR 97311-0030
For additional copies of this form, download at:
www.oregon.gov/dor/bus or call: 503-947-1488
150-211-156 (Rev. 12-12-2023)

NOTE: New or reorganized businesses must complete a
Combined Employer’s Registration, 150-211-055, which can be
found in pdf format at: www.oregon.gov/dor/bus or electronically at ­sos.oregon.gov/business.