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Almost all Oregon employers are subject to the Fair Labor Standards Act (FLSA), and the minimum salary to qualify for exemption under that law is $684 per week or $35,568 annually (allowing up to 10% of the salary basis threshold to be met with nondiscretionary bonuses/incentives, including commissions, paid at least
Oregon Workers Comp (ORWC and ORWC-E) may appear to refer to workers compensation policies, but it is actually a tax called the Workers Benefit Fund administered by the State of Oregon.
The primary residence exclusion allows you to exclude up to $250,000 of capital gains if you are single, or up to $500,000 if married filing jointly, from the sale of your primary residence. To qualify, you must have owned and lived in the home for at least two of the five years preceding the sale.
You can claim exemption from withholding only if both the following situations apply: For the prior year, you had a right to a refund of all federal income tax withheld because you had no tax liability. For the current year, you expect a refund of all federal income tax withheld because you expect to have no liability.
Types of exempt income Wages earned for work performed within the boundaries of Indian country in Oregon. Income from businesses or real estate located on Indian country in Oregon. Retirement income, if the contributions to the plan came from or were connected with services performed within Indian country.
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To claim exemption due to no tax liability, you must meet both of the following conditions: Last year you had the right to a refund of all Oregon tax withheld because you had no tax liability, and This year you expect a refund of all Oregon income tax withheld because you expect to have no tax liability.
Form OR-18-WC is required for all nonexempt transferors who have not provided written assurance that the entire gain is excludable from federal tax under IRC Section 121. Trans- ferors (and their authorized agents) may use this form to show that this sale is exempt by completing Parts A through C and signing the form.
If youre claiming exemption from withholding, you must meet one of these requirements: Your wages must be exempt from Oregon taxation, or You must meet the qualification for having no tax liability.

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