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Form OR-W-4 line instructions Note: For wages, exemptions end February 15th of the fol-
lowing year. A new Form OR-W-4 must be completed and
For the form and all worksheet instructions, terms such
submitted to your employer each year.
as “pay,” “paycheck,” and “wages” also refer to pensions,
annuities, and other periodic payments, and the word
Exemption chart
“employer” also refers to other payers.
Exemption Code
Type or clearly print your name, Social Security number Air carrier employee A
(SSN), and mailing address.
American Indian enrolled tribal member living and
B
Note. You must enter a SSN. You can’t use an individual working in Indian country in Oregon.
taxpayer identification number (ITIN). Amtrak Act worker C
Redetermination check box. If the department issued a Casual laborer D
determination letter to your employer specifying the amount Domestic service worker E
your employer needs to withhold from your wages and you Hydroelectric dam worker at the Bonneville, John Day,
F
want to decrease your withholding, you must have a per- McNary, or The Dalles dam.
sonal or financial change affecting your tax situation. If you Military pay for nonresidents stationed in Oregon and
do, mark the “Redetermination” check box. Provide a copy their spouses, residents stationed outside Oregon,
G
to your employer and send a copy with all of the applicable and service members whose Defense Finance and
worksheets filled out to the department at: Accounting Services (DFAS) address is outside Oregon.
ADP OR-W-4 Project Minister who is duly ordained, commissioned, or licensed
and performing duties in their ministry or a member of a H
Oregon Department of Revenue
religious order performing duties required by their order.
PO Box 14560
Salem, OR 97309 Real estate salesperson under a written contract not
J
to be treated as an employee.
Line 1. If you anticipate using the single, married filing Waterway worker K
separately, or head of household filing status when you file
No tax liability. See above for definition. L
your 2023 return, mark “Single.”
Nonresident who expects a refund of all Oregon income
If you anticipate using the married filing jointly or qualifying tax withheld because their wages won’t be subject to M
surviving spouse filing status when you file your 2023 return, Oregon tax.
mark “Married.” If you meet the married filing jointly quali-
fications, but want tax withheld at the higher “single” rate, Sign and date Form OR-W-4. Submit Form OR-W-4 to your
mark “Married, but withholding at the higher single rate.” employer. Don’t complete the employer’s information. Keep
the worksheets with your tax records.
For the qualifications of each filing status, see federal Publica-
tion 501, Exemptions, Standard Deduction, and Filing Information.
Worksheet instructions
Line 2. Complete all applicable worksheets. Enter the allow-
ances from Worksheet A, line A4, Worksheet B, line B15, or Worksheet A—Personal allowances
Worksheet C, line C5. Line A3. Dependents. Enter the total number of all qualify-
Line 3. If you choose to have an additional amount withheld ing children and qualifying relatives you are able to claim
from your pay, enter the amount that you want withheld as a dependent on your Oregon return. See the “Exemp-
from each paycheck. If you completed Worksheet C, line C8 tion credit” section of Publication OR-17 for dependent
may direct you to claim an additional amount per paycheck. qualifications.
Line 4. If you’re claiming exemption from withholding, you
must meet one of these requirements: Worksheet B—Deductions, adjustments, credits,
and nonwage income
• Your wages must be exempt from Oregon taxation, or
• You must meet the qualification for having no tax liability. Line B1. If you have large amounts of nonwage income, such
as interest, dividends, or self-employment income, consider
To claim exemption due to no tax liability, you must meet
both of the following conditions: making estimated tax payments. For required payments and
other information, see Publication OR-ESTIMATE. Other-
• Last year you had the right to a refund of all Oregon tax wise, you may owe additional tax when you file your return,
withheld because you had no tax liability, and
together with interest on any underpayment of required
• This year you expect a refund of all Oregon income tax
withheld because you expect to have no tax liability. estimated tax payments.
To claim exempt, enter the corresponding code from the Line B2. Additions are generally items the federal govern-
Exemption chart on line 4a. Enter only one exemption code, ment doesn’t tax but Oregon does. See Publication OR-17
even if more than one applies. Write “Exempt” on line 4b. for a list of additions and instructions.
150-101-402-1 (Rev. 11-01-22) 3 of 7 2023 Form OR-W-4 Instructions
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