OAR 150-316-0325
Voluntary Withholding for Civil Service Annuitants
# (1)
(1) Upon written or telephone request to the U.S. Office of Personnel Management, a civil service annuitant may request voluntary state tax withholding.
# (2)
(2) A permanent withholding tax account shall be established in the name of the U. S. Office of Personnel Management for deposit of monies withheld by the request of civil service annuitants. An account number and appropriate reporting forms shall be supplied at the inception of said account.
# (3)
(3) 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 U.S. Office of Personnel Management within 30 days after the end of each quarterly payroll period.
# (4)
(4) Payment of withholding trust funds shall be made at the same time the quarterly return is filed.
# (5)
(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 U. S. Office of Personnel Management within 30 days after the end of each quarterly payroll period.
# (6)
(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).
Amendment history
Renumbered from 150-316.196, REV 63-2016, f. 8-15-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-316-0235 · Withholding: Basis of Amount Withheld
- 150-316-0237 · Employees Exempt from Withholding
- 150-316-0239 · Withholding on Fringe Benefits
- 150-316-0241 · Independent Contractor Definition
- 150-316-0243 · Personal Liability of Responsible Officers, Members, or…
- 150-316-0250 · Bonding Requirements for Delinquent Withholding Employers
- 150-316-0255 · Withholding by Employers
- 150-316-0257 · Employer’s Election of Method of Computing Withholding
- 150-316-0265 · Withholding Payments: Cash Basis
- 150-316-0267 · Additional Time to File Reports
- 150-316-0275 · Treatment of Payroll Based Program Overpayments
- 150-316-0282 · Exemptions for Military Personnel
- 150-316-0284 · Penalty
- 150-316-0290 · Procedure for Correcting the Filing of Withholding…
- 150-316-0295 · Credit for Tax Withheld
- 150-316-0297 · Where Taxpayer Reports on Fiscal Year Basis
- 150-316-0305 · Withholding Income Taxes on IRAs, Annuities, and…
- 150-316-0307 · Withholding Income Taxes on IRAs, Annuities, and…
- 150-316-0315 · Alternative Withholding Payment Method for Employers to…
- 150-316-0320 · Voluntary Withholding for Retired Members of the…
- 150-316-0325 · Voluntary Withholding for Civil Service Annuitants
- 150-316-0330 · Semiannual Reports and Payments
- 150-316-0332 · Withholding: Payment Due Dates
- 150-316-0334 · Withholding Tax Payment Requirements for Agricultural…
- 150-316-0336 · Employee’s Rights
- 150-316-0345 · Requirement to use Electronic Funds Transfer
- 150-316-0347 · Electronic Funds Transfer. Payroll taxes and corporation…
- 150-316-0355 · Withholding: Payment and Reports
- 150-316-0357 · Waiver of Termination Reports
- 150-316-0359 · Withholding: Annual Report by Employer
- 150-316-0361 · Combined Reports and Statewide Transit Tax Reports:…
- 150-316-0370 · Liability for Unpaid Withholdings
- 150-316-0372 · Officer Liability: Joint Determination of Liability…
- 150-316-0380 · Withholding Penalties
- 150-316-0385 · Nonresident Alternate Filing
- 150-316-0390 · Deductions Allowed on Either the Inheritance Tax Return…
- 150-316-0395 · Tax Treatment of Unincorporated Organization
- 150-316-0400 · Resident and Nonresident Estates and Trusts
- 150-316-0402 · Oregon Qualified Trust Tax Return
- 150-316-0410 · Fiduciary Adjustment