Information Returns: Federal and Oregon Filing Requirements

Information Returns: Federal and Oregon Filing Requirements

The due date for 2019 Forms W-2, W-3, and 1099-MISC with data in box 7 for non-employee compensation is January 31, 2020, and applies to paper and electronically filed returns. Information returns are due on a calendar year basis for certain payments made in the...
Computing Oregon Sourced Income for a Service Business

Computing Oregon Sourced Income for a Service Business

Oregon statutes state a taxpayer’s market for sales is in Oregon: “In the case of the sale of a service, if and to the extent the service is delivered to a location in this state”. You must look to Oregon administrative rules (OAR 150-314-0435) to really figure out...
Multi-State Update for Business Clients

Multi-State Update for Business Clients

This communication has two main sections, one for service businesses and a second for sales of products. Service Businesses There have been many changes in multi‐state taxation for service businesses over the past several years. Every business needs to ask themselves...