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Oregon Revised Statutes

Or. Rev. Stat. § 314.360 (2026)

Information returns; penalties

✓ current as of May 2026
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      314.360 Information returns; penalties. (1) Fiduciaries required to make returns under laws imposing tax upon or measured by net income, proprietorships, partnerships, corporations, joint stock companies or associations or insurance companies, having places of business in this state, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, purchasers of stumpage and all officers and employees of the state or of any political subdivisions of the state, having the control, custody, disposal or payment of interest (other than interest coupons payable to bearer), rent, dividends, salaries, fees, wages, the purchase price of stumpage, emoluments or other fixed or determinable annual or periodical gains, profits and income, paid or payable, during any year to any taxpayer, shall make return thereof, under oath, to the Department of Revenue, under such regulations and in such form and manner and to such extent as it may prescribe.

      (2)(a) Every person doing business as a broker shall, when required by the department, render a correct return duly verified under oath, under such rules and regulations as the department may prescribe, showing the names of customers for whom such person has transacted any business, with such details as to the profits, losses, or other information which the department may require, as to each of such customers, as will enable the department to determine whether all income tax due on profits or gains of such customers has been paid.

      (b) Every person who is required to file a return with respect to a real estate transaction under section 6045(e) of the Internal Revenue Code shall file a copy of that return with the department.

      (3) The department may prescribe circumstances under which the filing requirements under this section are waived.

      (4) In addition to any other penalty provided by law:

      (a) A person who fails to file a return required under this section, or who files an incomplete or incorrect return, shall be subject to a penalty of $50 per information return after the date on which the return is due, up to a maximum penalty of $2,500.

      (b) A person who knowingly fails to file a return required under this section, or who knowingly files an incomplete, false or misleading return, shall be subject to a penalty of $250 per information return after the date on which the return is due, up to a maximum penalty of $25,000. [1957 c.632 §7 (enacted in lieu of 316.535); 1959 c.305 §1; 1987 c.293 §59; 1987 c.366 §3; 1997 c.839 §54; 2013 c.734 §1]

Notes of Decisions
Cited in 10 cases (4 in the last 5 years), 2013–2025 · leading case: Donohoe v. Dept. of Rev. (Or. T.C. 2016).
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Donohoe v. Dept. of Rev. (Or. T.C. 2016). · cites it 15× “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 report the payments as required by ORS 314.360 or 316.202 on…”
Anfilofieff v. Dept. of Rev. (Or. T.C. 2021). · cites it 2× “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 314.360 or 316.202 on the date…”
Jensen v. Dept. of Rev. (Or. T.C. 2024). · cites it 2× “However, Oregon law imposes a condition, such that no deduction for wages and compensation is allowed where the payer “fails to report the payments as required by ORS 314.360 or 316.202[,]” unless “the failure to report is due to reasonable cause and not done with the intent to…”
Garner v. Dept. of Rev. (Or. T.C. 2025). · cites it 2× “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 314.360 or 316.202 on the date…”
Williams v. Dep't of Revenue (Or. T.C. 2014). · cites it 3× “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 314.360 or 316.202 on the…”
Miller v. Dep't of Revenue (Or. T.C. 2014). · cites it 3× “FINAL DECISION TC-MD 140085C 3 “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…”
Phoudavong v. Dep't of Revenue (Or. T.C. 2013). · cites it 2× “217 states, in pertinent part: “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…”
Cascade Enf't Agency v. Dept. of Rev. (Or. T.C. 2019). “That rule provides, in pertinent part, “[p]enalties assessed under ORS 314.360(4)(b) or 316.202(5)(b) are not eligible for waiver consideration.”
Gua v. Dept. of Rev. (250037G) (Or. T.C. 2025). “There have been 10 Oregon Administrative Rules (OAR) DECISION TC-MD 250037G 10 of 12 no iWire filings for wages paid to employees required by OAR 150-316-0359; or alternatively 1099s filed to independent contractors as required by OAR 150-314- 0140; ORS 314.360.” (Compl at 5.)…”
Hansen v. Dep't of Revenue (Or. T.C. 2014). “217, denying a deduction to an individual or entity failing to submit information returns (ORS 314.360 or 316.202) unless the individual or entity can prove a lack of intent to evade.”
— Or. Rev. Stat. § 314.360(1) — 3 cases
Donohoe v. Dept. of Rev. (Or. T.C. 2016). “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 report the payments as required by ORS 314.360 or 316.202 on…”
Anfilofieff v. Dept. of Rev. (Or. T.C. 2021). “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 314.360 or 316.202 on the date…”
Jensen v. Dept. of Rev. (Or. T.C. 2024). “However, Oregon law imposes a condition, such that no deduction for wages and compensation is allowed where the payer “fails to report the payments as required by ORS 314.360 or 316.202[,]” unless “the failure to report is due to reasonable cause and not done with the intent to…”
— Or. Rev. Stat. § 314.360(3) — 1 case
Donohoe v. Dept. of Rev. (Or. T.C. 2016). “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 report the payments as required by ORS 314.360 or 316.202 on…”
— Or. Rev. Stat. § 314.360(4)(b) — 1 case
Cascade Enf't Agency v. Dept. of Rev. (Or. T.C. 2019). “That rule provides, in pertinent part, “[p]enalties assessed under ORS 314.360(4)(b) or 316.202(5)(b) are not eligible for waiver consideration.”
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