2011 Oregon Revised Statutes
ORS Volume 14, Chapters 645 - 669
ORS Chapter 657
657.144 Notice to individual of effect of filing claim for benefits.
An individual filing a new claim for benefits under this chapter shall, at the time the claim is filed with the Employment Department, be advised that:
(1) Benefits are subject to federal and state income tax;
(2) Federal and state law may require that a recipient of benefits make quarterly estimated tax payments during the tax year in which the benefits are received;
(3) Federal and state law may impose penalties on a recipient of benefits for the failure to timely make estimated tax payments; and
(4) A recipient of benefits may elect under ORS 657.146 to have amounts withheld from the recipient s payment of benefits for federal and state income tax purposes at the amount specified in:
(a) The federal Internal Revenue Code for the voluntary withholding of unemployment benefits for federal income tax purposes; and
(b) ORS 657.146 for the voluntary withholding of unemployment benefits for state income tax purposes. [1995 c.556 54; 1997 c.133 1]
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