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Clear former OR18WCVOregon Department of RevenueNonresident Real Property Conveyance Payment Voucher Page 1 of 1 Use UPPERCASE letters. Use blue or black ink. Print actual size (100%). Don't submit.
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Voucher FAQ
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Those who sell Oregon real property are subject to Oregon tax on the gain from the sale.
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Oregon released its unemployment insurance tax rate information in a publication released by the state employment department. Oregon's tax rate Schedule 2 will be in effect for 2023, and has total tax rates for experienced employers that range from 0.7% to 5.4%.
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The Statewide Transit Tax is calculated based on the employee's wages as defined in ORS 316.162. Employees who aren't subject to regular income tax withholding due to high exemptions, wages below the threshold for income tax withholding, or other factors are subject to Statewide Transit Tax withholding.
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Lane Transit District rate Date rangeRate1/1/17 to 12/31/170.0072Expand details for this row1/1/18 to 12/31/180.0073Expand details for this row1/1/19 to 12/31/190.0074Expand details for this row1/1/20 to 12/31/200.0075Expand details for this row4 more rows
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Form OR-18-WC is required for all nonexempt transferors who have not provided written assurance that the entire gain is excludable from federal tax under IRC Section 121. Trans- ferors (and their authorized agents) may use this form to show that this sale is exempt by completing Parts A through C and signing the form.
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The Oregon transit tax is a statewide payroll tax that employers withhold from employee wages. Oregon employers must withhold 0.10% (0.001) from each employee's gross pay.
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Taxes that provide operating revenue for TriMet are administered and collected by the Oregon Department of Revenue. Effective January 1, 2023, the tax rate increased to 0.8037% of the wages paid by an employer and the net earnings from self-employment for services performed within the TriMet District boundary.
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Home Sale. If you owned and lived in your home for two of the last five years before the sale, then up to $250,000 of profit may be exempt from federal income taxes.
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