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Less than one year, file a: Business Change in Status Form, 150-211-156. One year or more, file a: Combined Employers Registration, 150-211-055. For more questions contact DOR at 503-945-8091.
An assumed business name renews every two years. All other business entity types renew every year. Your renewal is due on the anniversary date of the original filing.
Required form to be filed to change filing status: Form 2553, Election by a Small Business Corporation PDF (See the Instructions for Form 2553 PDF for all required information) Form 2553 is required to be submitted in PDF format if the taxpayer is submitting the form with its timely e-filed return.
Featured Consumer Hotline:1-877-877-9392. Search Complaints Database Report a Do Not Call Violation. File a Complaint Online Free Fraud Prevention Training. Oregons Lemon Law.
In addition to federal tax requirements, Oregon employers have to withhold state personal income taxes, unemployment insurance, workers compensation, transit taxes, and paid leave. The state income tax is levied at a progressive rate and all payroll tax filings are due quarterly.

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Form 132 Domestic Oregon Employee Detail Report. Use this form to report hours worked, State income tax withholding, Unemployment Insurance subject wages, and Paid Leave subject wages.