Form OR-18-WC-V Instructions
                                          Nonresident Real Property Conveyance Payment Voucher Instructions

Purpose                                                       Form OR-18-WC-V instructions

Use Form OR-18-WC-V to        mail a payment of withheld      Authorized agent. Use this voucher only if there is a tax 
tax to the department         without Form OR-18-WC on behalf payment required on Form OR-18-WC, part E, line 16.
of a nonresident seller of Oregon real property. See Form 
                                                              Tax year. Enter the month, day, and year for the beginning 
OR-18-WC Instructions for more information.
                                                              and end date of the transferor’s tax year that includes the 
                                                              closing date for this sale. For most filers this will be January 
Payment options                                               1 through December 31 of the tax year. Example: For tax 
                                                              year 2024, enter:
Online payments:                                                Begins: 01/01/2024. Ends: 12/31/2024.
Taxpayers submitting their own payment may make pay-          Taxpayer information. Completely fill out the transferor’s 
ments at   www.oregon.gov/dor.       Don’t use Form OR-       information on the form. This payment can’t be processed 
18-WC-V when paying online.                                   without the transferor’s information.
                                                              Having trouble viewing this form? If you are viewing the 
Mailed payments:
                                                              voucher form electronically and you see a solid box instead 
Make your check, money order, or cashier’s check payable      of letters or numbers, adjust the view size to 100 percent 
to the Oregon Department of Revenue. Write “Form OR-          and press the tab key to move through the fields.
18-WC-V;” your daytime phone; the transferor’s federal 
                                                              Visit    www.oregon.gov/dor/forms to print more vouchers.
employer identification number (FEIN), or the last four 
digits of the transferor’s Social Security number (SSN) or 
individual taxpayer identification number (ITIN); and the     Do you have questions or need help?
tax year on the payment. Don’t mail cash.
                                                                  www.oregon.gov/dor
Payments mailed with Form OR-18-WC:       If you’re mail-     503-378-4988 or 800-356-4222
ing a payment with Form OR-18-WC, send the payment            questions.dor@ oregon.gov
and form in the same envelope and    don’t use a voucher. 
See Form OR-18-WC Instructions for the mailing address to     Contact us for ADA accommodations or assistance in other 
send the form and payment.                                    languages.
Payments mailed without Form OR-18-WC: If you’re mail-
ing a payment without Form OR-18-WC, mail the payment 
and voucher to:
  Oregon Department of Revenue
  PO Box 14950
  Salem OR 97309-0950

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