Oregon § 657.144 Notice to individual of effect of filing claim for benefits; earned income tax credits

Oregon Statutes

§ 657.144 — Notice to individual of effect of filing claim for benefits; earned income tax credits

Oregon § 657.144

Vol.16

Title 51Labor and Employment; Unlawful Discrimination

Ch. 657Unemployment Insurance

This text of Oregon § 657.144 (Notice to individual of effect of filing claim for benefits; earned income tax credits) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 657.144 (2026).

Text

(1)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:

(a)Benefits are subject to federal and state income tax;

(b)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;

(c)Federal and state law may impose penalties on a recipient of benefits for the failure to timely make estimated tax payments; and

(d)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 fed

Free access — add to your briefcase to read the full text and ask questions with AI

(1) 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:
(a) Benefits are subject to federal and state income tax;
(b) 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;
(c) Federal and state law may impose penalties on a recipient of benefits for the failure to timely make estimated tax payments; and
(d) 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.
(2) The Employment Department shall provide information to recipients of unemployment insurance benefits about the state and federal earned income tax credits.