How will DOR know not to penalize my business for paying WH annually?
If a small employer plans to pay their federal and Oregon WH annually, they will need to notify DOR and provide a copy of the IRS notification qualifying them for the new Employers’ Annual Federal Tax Program (Form 944). Notification to DOR should be made as early as possible, but no later than 30 days after the employer is notified by the Oregon Department of Revenue that their payment is due.
