The Oregon W-2 form serves as a crucial document for employers and employees alike, outlining essential wage and tax information for the state of Oregon. Employers must comply with specific filing requirements set forth by both the Social Security Administration (SSA) and the Oregon Department of Revenue. This includes the necessity for electronic filing, which must be completed by January 31 of the following year. The form includes various records such as the RA submitter record, RE employer record, RW employee wage record, and the RS state record, among others. Each record has designated fields that must be accurately filled out, including employee details, taxable wages, and withholding amounts. Notably, Oregon mandates the reporting of Statewide Transit Tax information for businesses with employees working in Oregon or Oregon residents working outside the state. Failure to adhere to these specifications can result in penalties, emphasizing the importance of accuracy and compliance in the filing process. The information must be submitted in a specific format, ensuring that all records align with state and federal guidelines. For further assistance, employers can refer to the Oregon Department of Revenue's resources available online.