Recently promulgated Oregon Department of Revenue regulations require employers to report the statewide transit tax in Box 14 of Form
W-2,
with the designation "
ORSTT W/
H" (for example,
ORSTT W/
H - $15.00).
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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.