ORS 657.144¹
Notice to individual of effect of filing claim for benefits
  • earned income tax credits

(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 (Withholding from benefits for tax purposes) 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 (Withholding from benefits for tax purposes) 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. [1995 c.556 §54; 1997 c.133 §1; subsection (2) of 2017 Edition enacted as 2017 c.333 §2]

Note: 657.144 (Notice to individual of effect of filing claim for benefits) (2) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 657 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Chapter 657

Notes of Decisions

An individual who performs services for remunera­tion is an employee, and per­son or organiza­tion for whom services are performed is an employer under terms of Employ­ment Division Law even if remunera­tion is paid indirectly rather than directly unless employer shows that some statutory exclusion applies. Lectro Lift, Inc. v. Morgan, 14 Or App 316, 513 P2d 526 (1973)

Mere act of incorporating as professional corpora­tion does not, by itself, create employer-employee rela­tionship for purposes of this chapter. Peterson v. Employ­ment Division, 82 Or App 371, 728 P2d 95 (1986)

Determina­tion of whether claimant is qualified for benefits is made by reference to ORS 657.150 (Amount of benefits) and 657.155 (Benefit eligibility conditions), which require determina­tion of amount of work that claimant performed in “employ­ment” as defined in ORS chapter 657, which, in turn means that exclusions from “employ­ment” set out in ORS 657.040 (Employment) through 657.094 (Employment) must be considered. May Trucking Co. v. Employ­ment Dept., 251 Or App 555, 284 P3d 553 (2012)

Atty. Gen. Opinions

Determining employer of musicians’ group, (1972) Vol 35, p 1306

1 Legislative Counsel Committee, CHAPTER 657—Unemployment Insurance, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors657.­html (2019) (last ac­cessed May 16, 2020).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 657, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano657.­html (2019) (last ac­cessed May 16, 2020).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information