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Outline

The Oregon 2553 form plays a crucial role in the management of tax-related matters for businesses operating within the state. This document serves as a Tax Authorization Representative form, enabling the Oregon Employment Department to share confidential tax information with a designated individual or organization. Business owners can appoint a representative, which may include a person, agency, firm, or organization, to receive sensitive tax data and discuss pertinent tax issues on their behalf. Key details required on the form include the owner’s name, contact information, company name, and Business Identification Number (BIN). Additionally, the form allows for the specification of tax years and matters for which the authorization applies, ensuring clarity in the scope of the representative's authority. Once signed, the authorization remains in effect until revoked, automatically superseding any prior authorizations related to the same tax matters. It is important to note that while the designated representative may access confidential information, original notices of deficiency or assessment will still be sent directly to the taxpayer. The Oregon Employment Department emphasizes its commitment to equal opportunity and provides auxiliary aids and services for individuals with disabilities and limited English proficiency upon request.

Sample - Oregon 2553 Form

Oregon Employment Department

Tax Authorization Representative

This form allows the Employment Department to disclose your company’s confi dential tax information to your designee. You may designate a person, agency, fi rm or organization.

Owner Name/Title:

Telephone Number:

Fax Number:

 

(

)

(

)

 

Company Name:

 

 

BIN:

 

 

Mailing Address:

City:

 

State:

Zip Code:

The below named is authorized to receive my company’s confi dential tax information and/or discuss tax matters pertaining to my account before the Oregon Employment Department for:

All tax years, or

Specifi c tax years: ____________, ____________, ____________, ____________, ____________,

All tax matters, or

Specifi c tax matters: _______________________________________________________________

–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

I hereby appoint the following person as designee or authorized representative:

Authorization Representative name:

Telephone Number:

Fax Number:

 

(

)

(

)

 

Title:

Company name:

 

 

 

Mailing Address:

City:

 

State:

Zip Code:

Note:

This authorization form is active until revoked and automatically revokes and replaces all earlier tax authorizations on fi le with the Oregon Employment Department for the same tax matters and years or periods covered by this form. This information will not be disclosed externally.

This authorization must be signed or it will be returned.

 

Owner Signature:

Date:

WorkSource Oregon Employment Department is an equal opportunity employer/program. Auxiliary aids and services, alternate formats

and language services are available to individuals with disabilities and limited English profi ciency free of cost upon request.

WorkSource Oregon Departamento de Empleo es un programa que respeta la igualdad de oportunidades. Disponemos de servicios o ayudas auxiliares, formatos alternos y asistencia de idiomas para personas con discapacidades o conocimiento limitado del inglés, a pedido y sin costo.

State of Oregon • Employment Department • www.WorkingInOregon.org

FORM 2553 (02-06) page 1 of 2

ADDITIONAL INFORMATION

This form is used for two purposes:

Tax Information Disclosure Authorization

Allows the department to disclose your confi dential tax information to whomever you designate. Original notices of defi ciency or assessment will be mailed to the taxpayer as required by law. The representative will not receive original notices we send to you.

Tax Authorization Representative Form

Notifi es the department that another person is authorized to receive your confi dential tax information and/or to discuss tax matters pertaining to your account before the Oregon Employment Department.

This form is effective on the date signed. Authorization terminates when the department receives written revocation notice and/or a new form is submitted.

For corporations, “taxpayer” as used on this form, must be the corporation that is subject to Oregon tax.

This form does not preclude the Oregon Employment Department from contacting the taxpayer directly regarding matters pertaining to their account as defined in ORS 657 and OAR 471.

Fax: 503-947-1700

or

Mail to:

Employment Department

Tax Section Room 107

875 Union St NE

Salem OR 97311

State of Oregon • Employment Department • www.WorkingInOregon.org

FORM 2553 (02-06) page 2 of 2

Form Information

Fact Name Details
Purpose This form allows the Oregon Employment Department to disclose a company's confidential tax information to a designated representative.
Authorization The form must be signed by the owner to be valid. Without a signature, it will be returned.
Effective Date The authorization is effective immediately upon signing and remains active until revoked.
Governing Laws This form is governed by Oregon Revised Statutes (ORS) 657 and Oregon Administrative Rules (OAR) 471.
Confidentiality Information disclosed through this form will not be shared externally, ensuring the privacy of tax matters.

Detailed Guide for Filling Out Oregon 2553

Filling out the Oregon 2553 form is straightforward. This form allows you to designate someone to receive confidential tax information from the Oregon Employment Department on your behalf. Here’s how to complete it.

  1. Start by entering your Owner Name/Title in the designated field.
  2. Provide your Telephone Number and Fax Number in the next fields.
  3. Fill in your Company Name and BIN (Business Identification Number).
  4. Complete your Mailing Address, including City, State, and Zip Code.
  5. In the section for authorization, indicate who is authorized to receive your tax information. Choose between All tax years or Specific tax years. If you select specific years, list them in the space provided.
  6. Next, decide if the authorization covers All tax matters or Specific tax matters. If specific matters are chosen, provide details in the space available.
  7. Now, appoint your Authorization Representative by entering their name.
  8. Provide the Telephone Number and Fax Number for the representative.
  9. Fill in the Title and Company Name of the representative.
  10. Complete the representative's Mailing Address, including City, State, and Zip Code.
  11. Sign the form in the Owner Signature section and include the date.

After completing the form, make sure to send it to the Employment Department Tax Section by fax or mail. Remember, this authorization remains active until you revoke it or submit a new form. Always keep a copy for your records.

Obtain Answers on Oregon 2553

  1. What is the purpose of the Oregon 2553 form?

    The Oregon 2553 form is designed to authorize the Oregon Employment Department to disclose your company's confidential tax information to a designated representative. This representative can be an individual, agency, firm, or organization. By completing this form, you ensure that your chosen representative can discuss tax matters on your behalf.

  2. Who can I designate as my representative?

    You have the flexibility to designate anyone you trust as your representative. This can include an employee, an accountant, a tax professional, or even a legal advisor. Just ensure that the person or organization you choose is capable of handling your tax matters effectively.

  3. How long does the authorization last?

    The authorization you grant through the Oregon 2553 form remains active until you decide to revoke it. If you submit a new authorization form, it will automatically replace any previous authorizations on file for the same tax matters and years.

  4. What types of tax matters can be covered by this form?

    You can specify whether the authorization covers all tax years or only specific ones. Similarly, you can indicate if the representative is authorized to handle all tax matters or just particular issues. This allows you to tailor the authorization to your needs.

  5. Will my representative receive original notices from the Employment Department?

    No, your designated representative will not receive original notices of deficiency or assessment. These documents will be sent directly to you, as required by law. Your representative can discuss these matters with the department, but they will not receive the original correspondence.

  6. What happens if I want to revoke the authorization?

    If you wish to revoke the authorization, you must provide written notice to the Oregon Employment Department. Alternatively, submitting a new form will also terminate the previous authorization. It’s important to keep the department informed to avoid any confusion regarding who is authorized to discuss your tax matters.

  7. Is there a fee for using the Oregon 2553 form?

    No, there is no fee associated with submitting the Oregon 2553 form. The services provided by the Oregon Employment Department in relation to this form are free of charge. This includes the ability to designate a representative and the handling of your tax matters.

  8. What should I do if I need assistance with the form?

    If you need help completing the Oregon 2553 form, you can contact the Oregon Employment Department directly. They offer assistance to ensure that you understand the process and can successfully authorize your representative. Additionally, resources are available for individuals with disabilities or limited English proficiency, ensuring everyone has access to the necessary support.

Common mistakes

Filling out the Oregon 2553 form can be a straightforward process, but many people make mistakes that can delay their requests or lead to confusion. Understanding these common errors can help ensure that the form is completed correctly and efficiently.

One frequent mistake is failing to provide complete contact information. Individuals often leave out critical details such as the telephone number or fax number for both the owner and the authorized representative. This omission can hinder communication between the Oregon Employment Department and the designated representative, potentially causing delays in processing.

Another common error involves the designation of tax years and matters. Some individuals neglect to specify whether the authorization applies to all tax years or only to specific ones. If specific years are chosen, they must be clearly listed. This oversight can lead to confusion about which tax periods the authorization covers, complicating matters for both the taxpayer and the representative.

Additionally, people sometimes forget to sign the form. The signature of the owner is a mandatory requirement for the form to be valid. Without it, the Oregon Employment Department will return the form, causing unnecessary delays. It is essential to double-check that the signature is present before submission.

Incorrectly filling out the company name or Business Identification Number (BIN) is another prevalent issue. If these details do not match the records held by the Employment Department, it may result in the form being rejected. Ensuring that the information matches official documents is crucial for a smooth process.

Another mistake occurs when individuals overlook the need for a clear title for the authorized representative. This title helps clarify the representative’s role and authority. Failing to provide this information can lead to misunderstandings about the representative's capacity to act on behalf of the taxpayer.

Some people also misinterpret the purpose of the form. They may believe that completing the form allows the representative to receive all original notices, which is not the case. Original notices will still be sent directly to the taxpayer, and the representative will only receive information as authorized. This misunderstanding can lead to frustration when the taxpayer is unaware of what the representative is actually entitled to receive.

Lastly, individuals sometimes neglect to keep a copy of the submitted form. Retaining a copy is important for personal records and can serve as a reference in case any issues arise later. Without a copy, it may be challenging to resolve discrepancies or provide proof of authorization.

By being aware of these common mistakes, individuals can take steps to ensure that their Oregon 2553 form is filled out correctly. This attention to detail can save time and help facilitate smoother communication with the Oregon Employment Department.

Documents used along the form

When dealing with the Oregon 2553 form, several other documents may be required or beneficial for a comprehensive understanding of tax matters. These forms assist in various aspects of tax administration and compliance. Below is a list of commonly used forms and documents that can accompany the Oregon 2553 form.

  • Oregon Form 132: This form is used for reporting Oregon withholding tax. Employers must submit it to report the amount withheld from employees' wages, ensuring compliance with state tax obligations.
  • Oregon Form 150-211-014: This is the Oregon Business Registration form. It is essential for businesses operating in Oregon to officially register with the state, allowing for proper tax identification and compliance.
  • Oregon Form 150-101-131: This form is the Oregon Corporate Excise Tax Return. Corporations use it to report their income and calculate the excise tax owed to the state, ensuring they meet their tax responsibilities.
  • Oregon Form 150-311-026: The Oregon Employer’s Quarterly Tax Report is used to report wages paid to employees and the associated unemployment insurance contributions. This form helps maintain compliance with employment tax regulations.
  • Oregon Form 150-211-031: This is the Oregon Nonprofit Corporation Annual Report. Nonprofits must file this report to maintain their status and provide transparency regarding their activities and finances.
  • Oregon Form 150-302-001: The Oregon Individual Income Tax Return is used by individuals to report their income and calculate taxes owed. It is essential for individuals working in Oregon to file this form accurately.
  • Oregon Form 150-200-001: This form is the Oregon Corporate Activity Tax Return. Businesses must file it to report their gross receipts and calculate the corporate activity tax, ensuring compliance with state tax laws.
  • Oregon Form 150-311-002: The Oregon Employer’s Annual Tax Report summarizes the total wages paid and taxes withheld for the year. It is crucial for employers to file this report to remain compliant with state tax requirements.

Understanding these additional forms and documents can greatly assist in navigating the complexities of tax compliance in Oregon. Properly completing and submitting these forms, alongside the Oregon 2553, helps ensure that all tax obligations are met and that your business remains in good standing with the state.

Similar forms

The Oregon 2553 form is designed to authorize a representative to receive confidential tax information and discuss tax matters with the Oregon Employment Department. Several other documents serve similar purposes in different contexts. Below is a list of these documents and their similarities to the Oregon 2553 form:

  • IRS Form 2848: This form, known as the Power of Attorney and Declaration of Representative, allows taxpayers to appoint an individual to represent them before the IRS. Like the Oregon 2553, it enables the disclosure of confidential tax information.
  • IRS Form 8821: This form is used to authorize the IRS to disclose tax information to a designated individual. It is similar in that it focuses on the disclosure of confidential information, but it does not grant the representative the authority to act on behalf of the taxpayer.
  • California Form 3520: This form allows individuals to authorize a representative to receive confidential tax information from the California Franchise Tax Board. It parallels the Oregon 2553 in its intent to facilitate communication between the taxpayer and the tax authority.
  • Florida Form DR-835: This document is used to appoint a representative for tax matters with the Florida Department of Revenue. It shares the same purpose of allowing the designated individual to discuss tax issues on behalf of the taxpayer.
  • New York Form POA-1: This Power of Attorney form allows a taxpayer to appoint someone to represent them before the New York State Department of Taxation and Finance. It similarly grants access to confidential tax information.
  • Texas Form 05-102: This form is used to appoint a representative for tax purposes with the Texas Comptroller of Public Accounts. Like the Oregon 2553, it facilitates the discussion of tax matters between the representative and the tax authority.
  • Michigan Form 151: This document allows taxpayers to authorize a representative to discuss their tax matters with the Michigan Department of Treasury. It serves a similar function as the Oregon 2553 in terms of confidentiality and authorization.
  • Illinois Form IL-2848: This form is the Illinois Power of Attorney, allowing taxpayers to appoint a representative to handle their tax matters. It is comparable to the Oregon 2553 in its purpose of facilitating communication with tax authorities.
  • Virginia Form 760G: This form allows taxpayers to authorize someone to receive confidential tax information from the Virginia Department of Taxation. It mirrors the Oregon 2553 in granting access to sensitive tax information.

Dos and Don'ts

When filling out the Oregon 2553 form, there are several important guidelines to keep in mind to ensure that the process goes smoothly. Below is a list of things you should and shouldn't do.

  • Do ensure that all required fields are completed accurately.
  • Do provide the full name and contact information of the authorized representative.
  • Do specify whether the authorization applies to all tax years or specific ones.
  • Do sign and date the form to validate the authorization.
  • Do keep a copy of the completed form for your records.
  • Don't leave any sections blank; incomplete forms may be returned.
  • Don't forget to indicate the specific tax matters if not covering all matters.
  • Don't submit the form without a signature; it is essential for processing.
  • Don't use outdated versions of the form; always check for the latest version.

By following these guidelines, you can help ensure that your submission is processed efficiently and that your confidential tax information is handled appropriately.

Misconceptions

Here are six misconceptions about the Oregon 2553 form, along with explanations to clarify each point:

  • This form is only for individuals. The Oregon 2553 form can be used by businesses, including corporations. It allows a designated representative to access confidential tax information on behalf of the business.
  • Submitting this form means I lose control over my tax information. The form only authorizes a designated person to receive information. You still retain control and can revoke the authorization at any time.
  • The authorization is permanent and cannot be changed. This is not true. The authorization remains active until you submit a written revocation or a new form. You can update your designee as needed.
  • My representative will receive all tax notices. The original notices of deficiency or assessment will still be sent directly to you, not to your designated representative. This ensures you remain informed about your tax status.
  • This form is only for tax years currently in progress. You can authorize access for specific tax years or all tax years. This flexibility allows you to choose what information your representative can access.
  • Filling out this form is optional for businesses. While it is not mandatory, if you want someone to discuss tax matters on your behalf, completing this form is necessary to grant them that authority.

Key takeaways

Here are some key takeaways about filling out and using the Oregon 2553 form:

  • Purpose: This form allows you to authorize someone to receive and discuss your company’s confidential tax information with the Oregon Employment Department.
  • Designate a Representative: You can choose a person, agency, firm, or organization as your authorized representative.
  • Tax Years: You can authorize access for all tax years or specify certain years as needed.
  • Tax Matters: You can choose to authorize access for all tax matters or limit it to specific issues.
  • Revocation: The authorization remains active until you revoke it in writing or submit a new form.
  • Original Notices: The Oregon Employment Department will still send original notices of deficiency or assessment directly to you, not your representative.
  • Signature Requirement: The form must be signed by the owner to be valid; otherwise, it will be returned.
  • Contact Information: Ensure that you provide accurate contact details for both yourself and your representative to avoid any communication issues.