Or. Admin. R. 150-316-0320 - Voluntary Withholding for Retired Members of the Uniformed Services
(1) Upon written
request to the appropriate retired pay office of uniformed service, a member
may request voluntary state withholding tax. This request shall include the
following information:
(a) Member's full
name;
(b) Social Security number;
(c) Amount of monthly withholding
being requested;
(d) The state to
receive withheld monies;
(e)
Member's current address;
(f)
Signature of member, or in the case of incompetence, the signature of his or
her guardian or trustee.
(2) Retired members of uniformed service
should send their requests for with-holding to the appropriate retired pay
office. Their addresses can be obtained from the Department of Revenue.
(3) The minimum amount of monthly
withholding per retiree shall be no less than $10 and the amount of the request
for state tax withholding shall be an even dollar amount.
(4) A permanent withholding tax account shall
be established in the name of each branch of the uniformed service for deposit
of monies withheld by the request of the retirees. An account number and
appropriate reporting forms shall be issued to each branch at the inception of
its account.
(5) Reporting shall
be done in a medium that complies with state reporting standards applicable to
employers in general. For Oregon Department of Revenue purposes, reporting
shall be required on the withholding portions of the Oregon Quarterly Combined
Tax Report. This return shall be filed by the appropriate branch of service
within 30 days after the end of each quarterly payroll period.
(6) Payment of withholding trust funds shall
be made at the same time the quarterly return is filed. Payment shall be
accompanied by appropriate identifying documentation, i.e., Form OTC (Oregon
Tax Coupon).
Notes
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 316.193
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