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01/23/2024

OREGON Agricultural Employer Overtime Tax Credit deadline approaching on January 31

Employers eligible to apply for the Agricultural Employer Overtime Tax Credit have until January 31, 2024 to submit their applications. Agricultural employers who may qualify will need a Revenue Online account to apply.

Applications can only be filed electronically. No paper applications will be accepted.

See our video for a demonstration of how to file an application through Revenue Online. For those who don’t have a Revenue Online account, please see our how-to video to get started.
Visit the Department of Revenue’s webpage for program information and frequently asked questions (FAQs) to help employers apply for the tax credit.
https://vimeo.com/896309236?utm_medium=email&utm_source=govdelivery

The Oregon Legislature approved House Bill (HB) 4002 in 2022. The measure requires agricultural employers to pay certain workers for overtime hours worked and creates a refundable personal or corporate income tax credit for employers based on a percentage of wages paid as overtime pay, starting with the 2023 tax year.
For general questions about the Agricultural Employer Overtime Tax Credit, email: [email protected].

https://www.oregon.gov/dor/programs/businesses/pages/ag-overtime.aspx?utm_medium=email&utm_source=govdelivery

Tax practitioners with other tax or customer account questions are encouraged to contact a dedicated practitioner specialist by email at [email protected], or by phone at 503-947-3541.

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Salem, OR