Oregon Revised Statutes

Or. Rev. Stat. § 657.571 (2026)

Quarterly or annual tax report; form; filing with Department of Revenue

✓ current as of May 2026

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657.571 Quarterly or annual tax report; form; filing with Department of Revenue. (1) Every employing unit shall make and file a quarterly report of taxes due under this chapter upon a combined quarterly tax report form prescribed by the Department of Revenue. The report shall be filed with the Department of Revenue at the times and in the manner provided by ORS 316.168 and 316.171.

(2) The report of taxes due under this chapter may be filed annually, in the time, form and manner prescribed by the Department of Revenue, if:

(a) The employment that is the subject of the report of taxes due under this chapter consists exclusively of domestic service in a private home, local college club or local chapter of a college fraternity or sorority; and

(b) In any calendar quarter, total domestic service cash remuneration is $1,000 or more. [1999 c.461 §2 (enacted in lieu of 657.570); 2003 c.112 §1]

Notes of Decisions

Cited in 1 case, 2014–2014 · leading case: State v. Cain, 320 P.3d 600 (Or. Ct. App. 2014).

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State v. Cain, 320 P.3d 600 (Or. Ct. App. 2014). “”); OAR 471-031-0085(1) (“[E]ach employer shall file an employer’s quarterly report of employees’ wages and hours of work on forms as required by ORS 657.571 Additionally, as for the information the Hilton reported to the department in the audit letter, Hilton employee Shew…”

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