Oregon Revised Statutes

Or. Rev. Stat. § 305.217 (2026)

When deduction for amounts paid as wages or remuneration permitted

✓ current as of May 2026

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305.217 When deduction for amounts paid as wages or remuneration permitted. No deduction shall be allowed under ORS chapter 316, 317 or 318 to an individual or entity for amounts paid as wages or as remuneration for personal services if that individual or entity fails to report the payments as required by ORS 314.360 or 316.202 on the date prescribed therefor (determined with regard to any extension of time for filing) unless it is shown that the failure to report is due to reasonable cause and not done with the intent to evade payment of the tax imposed by ORS chapter 316 or to assist another in evading the payment of such tax. [1987 c.843 §2]

Notes of Decisions

Cited in 10 cases (4 in the last 5 years), 2013–2025 · leading case: Anfilofieff v. Dept. of Rev. (Or. T.C. 2021).

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Anfilofieff v. Dept. of Rev. (Or. T.C. 2021). · cites it 11× “STATEMENT OF FACTS Mr. Anfilofieff operates a construction business as a sole proprietorship.”

Donohoe v. Dept. of Rev. (Or. T.C. 2016). · cites it 5× “) The Department disallowed the deduction pursuant to ORS 305.217, which states: “No deduction shall be allowed under ORS chapter 316, 317 or 318 to an individual or entity for amounts paid as wages or as remuneration for personal services if that individual or entity fails to…”

Garner v. Dept. of Rev. (Or. T.C. 2025). · cites it 5× “ORS 305.217 states: “No deduction shall be allowed under ORS chapter 316, 317 or 318 to an individual or entity for amounts paid as wages or as remuneration for personal services if that individual or entity fails to report the payments as required by ORS 314.”

Jensen v. Dept. of Rev. (Or. T.C. 2024). · cites it 4× “” ORS 305.217. ORS 314.360(1) requires federal information returns, such as Form 1099-MISC and Form W-2, be filed with the Department of Revenue in the manner it prescribes.”

Williams v. Dep't of Revenue (Or. T.C. 2014). · cites it 4× “ORS 305.217 provides: “No deduction shall be allowed under ORS chapter 316, 317 or 318 to an individual or entity for amounts paid as wages or as remuneration for personal services if that individual or entity fails to report the payments as required by ORS 314.”

Phoudavong v. Dep't of Revenue (Or. T.C. 2013). · cites it 3× “) Koehnke stated that “a 1099 is required for paid labor if that particular person earns $600 or more” under IRC section 6041,6 and 1099s must be timely filed for a deduction to be allowed under ORS 305.217 and OAR 150-205.217. (Id.) Koehnke disallowed Plaintiffs’ claimed…”

Hansen v. Dep't of Revenue (Or. T.C. 2014). · cites it 2× “/// 2 In ORS 305.217, like ORS 305.427, the Oregon legislature placed the burden of proving lack of intent to evade on the taxpayer.”

Rialto Capital Advisors, LLC v. Marion Cnty. Assessor (Or. T.C. 2021). “See ORS 305.217. 3 A. Highest and Best Use The parties’ appraisers both conclude the subject’s current use (as of the assessment date) was its highest and best use, although they differ in their forecasts of that current use’s long-term viability.”

Universal EDI Corp. v. Dep't of Revenue (Or. T.C. 2013). “) Holt testified that because the salaries were not paid in 2007, 2008 and 2009 Plaintiff is not entitled to the deduction in those years, citing Internal Revenue Code section 461 and ORS 305.217. Roode testified that Plaintiff is entitled to claim a deduction for automobile…”

Miller v. Dep't of Revenue (Or. T.C. 2014). “Oregon law, specifically ORS 305.217, which became law in 1988 (Or Laws 1987, ch 843, § 2), provides: /// 2 The court’s references to the IRC and accompanying regulations are to the 1986 Code, and include updates applicable to 2011.”

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