Oregon Releases 2018 Plain Paper Specifications

The State of Oregon Employment Department recently released their 2018 Plain Paper Specifications. These specifications are used to create substitute versions of Form 132 and other print resources.


There is only one change to the 2018 version of the specifications, which is:

  • The Column Positions for “State Withholding Taxes” and “Page Total Withholding Taxes” on Form 132 was adjusted from 70-81 (2017) to 69-80 (2018).

To review these specifications in full, please click here.


Paul Ogawa

Paul Ogawa is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.
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