Please see below for the amendment guidelines for each of the combined payroll reporting agencies below.
Oregon Department of Revenue (DOR): You may make changes as far back as necessary to make corrections and report the proper amount of withholding and transit taxes. However, if that correction results in a refund, you have three years from the due date of the return, or two years from the date the tax was paid, whichever is later, to request that refund.
Oregon Employment Department (OED): You may make changes to the unemployment insurance tax portion of the reports starting with the current quarter plus three previous years.
Oregon Department of Consumer Business Services (DCBS): You may make changes to the Workers' Benefit Fund assessment portion of the reports for the current year plus three previous years.