Manual Review: Oregon Department of Revenue’s Refund Delay Tactic?

If you have an overpayment of over $5,000 on your Oregon tax return, be forewarned – the Oregon Department of Revenue may sit on your refund for up to six months while they “manually review” your return.

In the last year, we have witnessed a sharp increase in the number of clients who had their refund delayed by ODR.  The only common factor we can find is that they all had large overpayments.  In each case, the return was selected for “manual review”, and after weeks and sometimes months of waiting, ODR asks for something as simple as copies of the W-2s (which they should already have since employers are now required to efile W-2s to Oregon).  Even after you supply them with copies of the W-2s, the manual review and refund can often take weeks to process.  Even worse, when you call them, they offer very little information into why the manual review was triggered in the first place and cite their “policies” without letting you speak to a manager.

If I had to venture a guess as to the reason for these delays, I would point to the embarrassing $2.1 million dollar refund error that ODR made last year.  In fact, soon after that error is when our clients started encountering these manual review delays.  Could overreaction be the cause of these delays, or are they simply a fumbling bureaucracy that cannot process refunds in a reasonable period of time?

You can draw your own conclusion, but what I do know is that I am changing my tactics when I have a client with a large Oregon overpayment.  From now on, I am applying the entire overpayment to the next year and then the client can just pay less in estimates during the year.  That way, ODR can take an entire year manually reviewing the return to their hearts content and it will not delay refunds for my clients.

If your 2012 return has been selected for manual review, I would love to hear from you.  There is little advice I can give you other than calling ODR every other day, but the more taxpayers voicing concern about this, the better.  This needs to be given proper attention, as ODR is wasting the time and money of honest Oregon taxpayers and small business owners.

About Brian Germer, CPA

CPA with Parsons and Germer CPAs, LLP in Portland, OR

70 thoughts on “Manual Review: Oregon Department of Revenue’s Refund Delay Tactic?

  1. Hey Brian, the ODR is unlike any government agency I have ever dealt with and as a government worker for 15+ years I have worked with many. At this point I think I owe less than 1k in back taxes,

    When they told me they would call me back they didn’t (multiple times). I asked for a manager to respond and the person that was supposed to arrange for this neglected to do so. When I explained what happened to the manager they seemed to say “so what, someone forgot o send an email.” The day after talking to the manager I received a certified letter saying they would take future federal tax returns. They supposedly sent a fax that never arrived.

    Early on In my dealings with them I was confused about what I was supposed to do on one payment. According to them this showed a lack of good faith on my part and caused them to take draconian measures. During all of this time was on their side. Every delay hurt me and helped them to collect a trivial amount of money (to them) a bit faster.

    Strangely my experience with the IRS has been totally different. Every person has been so helpful and easy to work with.

    Something is wrong with that state agency.

  2. My husband is active duty Army and we are stationed in Fort Polk, Louisiana. Oregon as per their state tax law is not supposed to tax him as he is still a Oregon resident. But ever since moving to Louisiana our tax refund goes into “Manuel review” every year! This year we filed in March, it is now August and we can’t get any answers from the state of Oregon on when the review will be done. The refund isn’t over 2,000 but we feel he is being wrongly targeted for not actually living in the state.

  3. Hello Brian, my refund is $277 dollars, and it is in manual review. Will it do any good to
    walk-in ODR Salem. This is ridicules for a pittance. I am single with no deductions 😦

    • My refund was over 5k. I worked overseas and am tax free all around, they asked for info from my employer then it took 4 months. I could of cared less because I have money. They also pay interest of .8% which is three times my savings account so they can keep it for as long as they want next time. Think I will wait three years to file state next time.

  4. Just checked my status and it’s in Manual review… Very disappointed because I certainly don’t have an overpayment over $5,000. I’m not sure what to do because I really need this money.

  5. My return went into manual review last year and now this year’s return is in manual review as well. Last year’s refund took months to process, and I am expecting the same turn around time this year. I make under $10,000 a year, and both refunds are under $1000.

  6. Just became aware that my return is in manual review (after the website to check on refund status FINALLY came back online after benig unavailable for at least a week). I expect a refund of almost $900. We file jointly, have one dependent. The last two yearsweI have owed between $500-800 to the state after filing returns and have had to do payment plans to pay it off. I’m wondering if people that were on payment plans the years before get “manually reviewed” which is really unfair. I am extremely honest when doing our returns and probably actually should be getting more back that I have failed to claim credit for. We really need that refund right now and I am very disappointed to find out that we might have to wait months for it.

    • Both my husbands and my grandfathers are in manual review too. Neither is substantial. 10 plus weeks to review it! I dont understand why.

      • Ditto to what Sarah said except mine is 1150. How frustrating! I had been working in Washington state without income tax for the past several years and forgot how much Oregon taxed. My previous experience with Oregon is their 10% off the top and prob still owing. I always was pretty close to breaking even or owing a couple hundred. This year I lowered my deductions and voila I’m actually get some money, but technically not if there going to hold it for months and then tax me again next year on the money received. Ugh! Apparently they don’t want to give the money back

  7. I too am under manual review. My refund is only $970. And am not aware of any overpayments. What adds to the stress of this, is that a lot of us are using our returns to pay other outstanding bills that will end up costing us more than our returns would pay anyway. If I was planning on trying to be fraudulent I sure wouldn’t be doing it for $970.

  8. Sorry to hear about all these manual reviews, and it is surprising given that it is so early in tax season. Keep in mind, having a large overpayment is only one of the many triggers of an ODR manual review. I sure they look at many other factors, so it is tough to ascertain anything without knowing all the circumstances.

    I would definitely recommend calling as often as you can and demanding an explanation for the manual review. With the last few manual reviews that I helped clients with, I eventually got someone at ODR with some compassion that would give me more than a standard answer. However, it still takes a lot time even after the review is completed.

    Often, the hold up is that they need you to fax copies of the W-2s, so call right away to see if that is the case, since that is such an easy thing to clear up.

    Some advice going forward:

    * If you are paper filing the OR return, always staple copies of the W-2s to the return (even if not required). That way they cannot use this as an excuse when it is in manual review.

    * If you are a W2 wage earner, you can always claim a different number of exemptions for Fed & State, so I would recommend increasing your exemptions on the State level to minimize this issue. I agree with some of the comments – better to owe on April 15th then have a refund held up for weeks and weeks.

    Again, sorry that you are having to deal with these delays. I understand some manual reviews are necessary (if the taxpayer has garnishments, federal tax debt, or other circumstances related to poor financial decision making), but responsible taxpayers that are filing timely, correct returns should not subject to these reviews.

  9. We to are in a manual review. We live in Washington and my husband worked most of the year in Oregon. We are supposed to get about 600.00 back. Our federal was fine just like ever year. This is the first time we had to file in Oregon and there keeping most of what he payed so please just give us the little bit u owe us back. It’s crap that we don’t get it all back we don’t live there.

    • We’re in the same boat. We live in Washington and my husband worked a construction contract in Oregon part of the year (his company sent him there). Not only did we lose money that should have gone into his local union during that time, but we can’t get our $1000 Oregon tax refund. The return was accepted on March 7 and went into “Manual Review” sometime after that.

      Note to hubby: Don’t work in Oregon anymore. 🙂

      • *UPDATE – AUGUST 15, 2014*
        We got our return today – hooray! That only took five months. At least they paid us .8% interest.

  10. I’m a new Oregonian. Moved here from Alaska in May 2013. I filed partial year since I moved here in May. I assumed that was why they put into Manual Review. I’m only getting back $153. 00. Haha really if it’s that big of a deal they can keep it. I’m not going to stress over it.

  11. I too am now in manual review. Is there not a legal route we could take if we all got together and hired a lawyer? I would think these types of tactics would be considered fraud by the state. Also, if your in review for more than 45 days you are supposed to earn interest on those days. Oregon conveniently forgets this each year. If we all got together and for a class action suit against the state of Oregon we could stop this BS.

  12. This is the 4th year in a row that I am in manual review. This is the only year that I am expecting a return! It is over 5k which makes sense. Thank god I was counting on owing Oregon and made no plans for a refund.

    • Well still now word from ODR about my return that was filed early February. I received a letter asking for our W2’s that show our Oregon withholding and have verified that they received them. At this point Oregon owes interest on the holding of our return (it has been past 45 days since we filed) Does anyone know the interest rate they claim they will pay so I can send them a bill. I am quite agitated as I got charged interest last year because I filed in February and didn’t pay my taxes owed until April (over 2k). We always owe so it figures that the one year we don’t they would hold it 🙂

  13. Last year we went through manual review (and are stuck there again this year, too). Last year, after weeks of politely checking in, I finally told them that I expected to receive an interest payment on our refund amount. Our refund was magically released within a week.

    • Hi All – here’s an update:
      I emailed ODR again this year, explained the situation, and said we expected an interest payment in addition to our refund. In my experience, the Tax Specialists that I’ve emailed with (this year as well as last year) have been very helpful. They let me know that ODR was *scheduled* to send me a letter requesting copies of documents (we e-file). Now I’m able to fax those documents over – instead of having to wait for their letter. This alone will probably speed up the process by a couple of weeks. I’ll stay in contact with the Tax Specialists and I’m guessing that this will expedite our refund (but I’m not counting on an interest payment).
      The email address for the Tax Specialists is available on the ODR website (I think it’s on the ‘Where’s My Refund’ page). Your results may vary. Good luck!

  14. I have never been put into manual review, and this year, both myself and my fiancé are receiving that message when we check on the status. Why? We are both W-2 earners, with simple tax returns. 10+ weeks to review? Seriously?

  15. I have been put in manual review, I am getting $5000 back. I work in WA but for an OR company, so I get back everything I pay in. Is this a bigger problem than ever before? I have been doing it this way for a long time and never been sent for manual review! I can not believe it takes this long to get a refund? Will it seriously take up to 6 months?

  16. Wait, Can this be legal? Why am I under :manual review”. My Federal refund was higher than my state, and now I am begging for my own money. I wont’ allow the state to get away with this. They can’t sit on my fund without paying me interest. Time for us little people to fight back!

  17. Hi everyone, I posted about a month ago and I have a bit of an update. I filed taxes in early February via turbo tax online. Discovered after about two weeks of waiting that I was in manual review for OR. I got a letter on Feb 19 from Oregon DOR and they were requesting documentation regarding the Working Families Child Care Credit that we claimed. I get it, they want to make sure that I actually qualify for the credit. But the amount of documentation and detail they require is substantial and a pain in the arse to gather together and to send. AND if you don’t send it, they threaten no refund. Carbon copies and cancelled copies of ALL checks written to child care provider (or a bank statement showing the times when I took out cash to pay child care provider, copies of all receipts from child care provider and copies of all paystubs for myself and my husband for 2013 (that’s 24 paystubs for me and about 20 for him). Ok, maybe it’s not that much, but once I had copies of everything, it felt like a small manuscript! I sent it priority mail because I didn’t want to spend that much on faxing nearly 50 pages of documentation. And in the process of collecting all the documentation, I realized I claimed $1000 less in childcare expenses than I should have. So, OR might actually owe me more! It made me think a lot about those people who are maybe not as organized as us or who can’t read well (because the letter is super specific and wordy and confusing). I guess I’m glad that the OR DOR is crossing t’s and dotting i’s, so no one gets away with a fraudulent $2,000,000 refund again, but honestly, I have been filing taxes for nearly 20 years and have always been completely honest and paid as agreed. It’s really frustrating to have this going on. Feels pretty targeting and unfair.

  18. I thought I was being proactive filing my Oregon return in early February – Federal received last week, Checked and my Oregon return is going to manual review! Not 100% sure why as it’s a $946 refund and I am being 100% honest in my return. I have all the relevant documentation to back up any queries. Q: if anyone can answer – At what point can I request interest paid on the late return from the State – the date I filed or the notification of manual review? I am disgusted at the customer service though where the onus is on the taxpayer to prepare taxes by a specified due date, yet I have to ‘dig; to find out that my return is delayed up to 10 weeks. Where is the courtesy letter? Shame on the State of Oregon!

  19. Thank you Sarah for taking the time to explain your experiences. I called them, and this is what I was told. I was informed the following.

    I asked why am I under manual review? He told me that 10% of all filings are randomly selected.

    I asked, does this mean I am being audited? I was told No, just a random pick, there was no reason noted on my file thus far, and no letters mailed out,so they couldn’t tell me anymore.And also,he told me that there might a chance there will be nothing requested.

    I asked,how long will you sit on my refund of $1131.00 interest free? I was told 45 days from receiving the return.

    On a side note, I too have child care expenses as well. My neighbor watched my son, so I paid her cash weekly. She filed her returned, and claimed the amount that i reported I paid. I don’t have hard receipts, but have cash withdraw from my checking account and her filing to show she reported that income. I also have a transcript via FB to show the total amount we agreed upon that needed to be filed per her income. This is BS, but what can we little people do.

  20. I lived in Oregon for seven years and filed just fine. I moved this year, and only had income part of the year in OR so I guess that triggered my manual review. I received no notification and had to find out online. I will definitely call them tomorrow after reading all this.

  21. This is ridiculous. I have been employed full-time and supplemented my income by way of freelance photography/graphic design/marketing for 14 years and have never had an issue with the ODR or the IRS. My federal return came in several weeks ago, now my state return has gone into manual review and it’s only $500 – not $5000. I understand times are rough as far as government funding goes and they are likely having to make do with less staff, but one would think there are fatter fish to fry? I barely make enough to live and not nearly enough to even mention, but I hustle to pay my bills and try and save a little each month, and I pay my taxes…this is beyond silly.

  22. I called ODR this morning to check on my refund that was in manual review. The lady said my witholding doesnt match my W2. I double checked my W2 while she was on the phone. The amount matches, I believe this is a delay tactic! I mailed my return, because I work for an Oregon company, but work from home in Washington. There is no reason for error. They have EVERYTHING! She was very polite until I asked her at what point do they pay ME interest….not until 45 days after April 15th.

  23. I also have had issues with my state refund this year. I am only getting back less than $500 and it’s gone into Manual review ( I filed my taxes on Feb. 2nd). I had my federal back on the 14th of February. My parents filed their return (also in Oregon) in late February and had both their state and federal returns back within a week. This is absolutely ridiculous and perhaps it’s time I called them.

  24. Another update from someone who filed in early Feb. And is still waiting. After having sent in all my mounds of documentation required to get the working family child care credit, I finally heard back from the DOR. They decided that my calculations were incorrect and actually stated (despite all the evidence I sent them showing otherwise), that my husband and I were not working or in school while we paid for childcare. That is a complete inaccuracy. We both worked every month last year and had to have childcare while we work, which we paid for! We provided everything they asked for in documentation and they refuse to tell me what it is that was missing to make them make a decision that triggered a notice of deficiency and that I now owe DOR just under $900, vs the original refund of appx $900 I was expecting to get. I claimed and showed proof of over $5000 in childcare expenses. They said I only had $541. They tell me I can appeal, which I am doing. But in the meantime, I have to pay what they say I have to pay and the appeal could take 4-6 months for a decision to be made. This is ridiculous and very difficult for us!

  25. I accepted a new job in March of 2013 while I was a resident of Washington that required a move to Oregon after I completed training for the position. I completed training (which required trips to California, Japan and Louisiana) and moved to Oregon in June of 2013.

    I filed my Oregon return via turbotax on Jan 28 with return due of $2,884. On April 4th I received a request for additional information which included a signed letter from my company showing my time working in and out of Oregon and the obligatory copy of my W2. This was faxed on april April 20th.

    I just emailed the DOR so hopefully I will get a response soon.

    One thing I noticed is the interest payment is based on 45 days from the filing date or the return due date (4/15) whichever is later. So it looks like they have my money interest-free until June 1st.

    • They have had my return in “manual review” for many months. Are you saying that they have to pay us interest if it is not processed to us in the 45 days/June1?

  26. ODR has manually reviewed and changed my return done by (Turbo Tax Software) for the last 4 years. This year is number 5. I am retired and live in Washington state while my wife still works in Oregon. We have no property in Oregon, Washington being our primary residence. Our refunds have never been more then $900 yet Oregon audits our return each year. It appears to me they are targeting Non-resident returns and yes I agree with the author who asked for posts. What a waste of Oregon resources.

  27. I’m still waiting on my refund for a return that was accepted on Feb 2. They finally requested my W-2 last month and have received it. Called again today and was told 6 more weeks minimum to process the refund. Still no explanation as to why. I was told that it was “the luck of the draw.” Apparently, I’ve been “lucky” two years in a row. 😦 A word of caution, do not mail your W-2. I initially did this and was told that they have no way to verify receipt of it unless it was faxed. I am faxing them again tomorrow to request interest if my refund is not received by May 30, which won’t even cover the faxing fees. Beyond frustrated!

    • **Update**
      Emailed and was told that my return is still in manual review and to expect at least 10 more weeks for processing. Grrrrr. They did advise that they would pay interest after the 45 day mark. Hah. I’ll believe that when I see it. I can’t even imagine how much they will have to spend in additional funding to pay interest fees to everyone. I am changing my withholdings. I would rather owe a little bit than wait this long for a refund of money that shouldn’t have been paid to the state in the first place.

  28. We have been waiting for our return since March. We work with a very reputable Accountant and have never had any issues. We’ve always used accountants. Last year was tough as we started a business that didn’t show profit in 2013. We had a tough year but had paid taxes accordingly. We received a notice in May saying we were in manual review and we had to send in our w-2’s and Federal return. Since then we have heard NOTHING. I check the website and all it tells me is that our return is in manual review. Same for phone calls. We got our very large Fed return in 10 days…WTH?

  29. I filed my 2014 returns on the 19th of January and the we’re accepted on the 20th. My coworker mentioned he received his state return, so I checked the status of mine, to my surprise it was in manual review. So, I called the ODR and they weren’t able to give me a reason for that being. They also told me that they also haven’t mailed me a letter requesting any information or documents. There were no major change from 2013 to 2014. I guess I’ll have to sit back and wait till they decided to review my returns.

    • So this same thing has happened to me! I am overly frustrated with this situation!!! Not only is it stressful, but I have sooo many bills waiting. Have you received your Federal return? Mine still says processing. 😦 Have you heard anything since?

  30. I received my federal return three weeks after I filed. My state was accepted the same day January 26th. A week later manual review. Now last week on February 16, I sent copies of my w2s as they requested and they wanted my day care providers information again, even though they have had that information on they’re form they had me fill out; also they needed a photo copy of her I.D. and social security number and my bank statements showing the cash payments that I made to her. Its very frustrating when they also want a note from her as well and my recites as well. Anyways, I filled it all out copied and mailed it over a week ago. Let’s see how long it takes them with the 40 pages I just sent them, proving I’m not a cheat or a fibber. 2,600 is not 5,000, but it could pay some bills because I usually pay my day care provider three months in advance. Its easier on me since, I’m also a full time student, work 30 hours a week 55 miles away from home, and a single father.

  31. My return is in manual review for the second year in a row. Last year, I finally received my refund a day or two before they would have had to start paying interest, and I expect it will be the same this year. Ridiculous. I plan to increase my state exemptions to the maximum amount, redirect that money into an interest bearing savings account, and then pay my state taxes on April 15th. If this is how they want to operate, then I’m not going to pay taxes before I absolutely must.

  32. My Oregon refund of 515 was put into manual review about 2 months ago, I still haven’t received any mail from them or anything. It stays it could take up to 10 weeks but now after reading all these emails, I am thinking it will probably take longer. Seriously, I am a bit upset about this, especially since I live in Washington and pay MORE taxes to Oregon than people that actually live there. It’s crazy.

  33. We filed out return March 30th. It was accepted the 31st. Found out after a weeks it was in manual review. Have called twice with ” just give it a few more weeks”. July 1st and it’s still in review.

  34. Filed late (long story — got paperwork months late) and have a return of just a few hundred dollars. It went to manual review. Thoughts?

  35. Was manual review in tax year 2013, now again in tax year 2015, It has been 4+ weeks just told me this morning it has been sent to manual review good grief….. My return sat in processing since Jan 22nd 2016 now Feb 24th 2016 went to MANUAL REVIEW Straight forward return.

  36. We went into manual review two years in a row now, they struggle to FIND a WAY NOT to give you your refund. OREGON sucks not only that it HELD up OUR federal return as well. I had two years in a row had to write senator Merkleys office to get them to cut loose.
    Now we’ve been thrown into MANUAL review again….

  37. Feb 20, 2016 I did an e-file for my Oregon wage taxes. I live in Washington but worked in Oregon a few months on a gov’t contract.

    Refund is around $1,600. Put in manual review some time between Feb 20 and today (3/16).

    Based on information from co-workers in the similar situation I firmly believe the Oregon Dept. of Revenue is focusing in on nonresident wage earners and residents who work across the borders.

    Not a very nice way to conduct business, Oregon. I may never visit your state and pay your fees again.

    • No I live and work in Oregon and my return is up for review the past 2 years 😦 it’s Oregon they spend first and pay later. We all know how well that works

  38. My 2015 return is being tapped for manual review. No letters, no emails, no phone calls, no notice of any sort. It took me over a month to get a live person on the phone (I called the # for payment arrangements figuring they would want their money, it worked)to answer what was going on.

  39. I also just found out I’m in manual review. I live in Washington and work in Oregon, but work from home half of the week. I was supposed to get a refund of $2500 back. I e filed Feb. 15th. Based on what I have read, it sounds like I won’t be getting that any time soon.

  40. My Oregon state return is for $126.00 and its being manually reviewed. I don’t understand how they can’t come up with that little amount to send my refund. For such a dismal amount of a refund I have for working all year they should be sending that quickly and gladly. I don’t understand and they don’t communicate. I only know because I had to go looking, even the irs website was supposedly down when attempting to track my federal return status. I don’t owe taxes or have properties to claim.

  41. we are also in manual review. Filed on Feb 14th and are refund amount is 698. Normally we owe the stated but my husband no longer works but gets social security disability and I only work part time so this year we are getting a refund instead of paying but now it is under review so do’t know when we will get it. I have tried calling them but they say due to high calls they can not take the call and to try back later. I also tried to E-mail them from the where is my refund sight but it says there is not E-mail set up so no way to contact them to find out if I need to send anything in to speed up the process. This is very frustrating to say the least.

    • I am also in manual review. Got my Federal refund within 10 days. ODR “Where is My Refund” Website showed “in process” for about 2 weeks and then was updated to manual review. When it first went to manual review it stated 10 weeks from received date, received date was Jan 24, 2016. It now says could be 12 weeks or more. It has now been over 2 months since they have received my refund. I got a notice in the mail asking me to verify my identity because due to the increase in identity theft. The website that they refer you to for the verification asks you a few questions, of which I know I got right, and then it tells me that I failed the identity verification. So, then I had to mail in a copy of my drivers license and a utility bill, which I did on March 22, 2016. I was unable to get any answer on any of the phone #’s listed on the letter or their website. It states that they are experiencing heavy call volume and then tell me to call back at a later time. This has been going on for over a month. I cannot reach anyone. I cannot believe that any business, especially one that owes people money, is allowed to be unavailable by telephone and is allowed to hold onto funds that don’t belong to them. If we held onto someone else’s money and refused to take their phone calls we would be prosecuted for fraud or theft. Why does ODR get away with this? Because of government bureaucracy, at it’s finest. They need to be held accountable for their abuse of. Insurance companies, even banks are held to certain standards of timeliness when conducting business, why not the ODR? I will make sure that next year they don’t owe me any money. This is absolutely ridiculous.

  42. This is 4 years in a row that my return has been selected for manual review. This is complete bs. My refund this year is 1/2 of what last year’s was. I don’t understan how they can do this. I’ve lived and worked in oregon all my life, I have the same deductions I’ve had for 10 years.

  43. I know it is way past 2012 but my Oregon return has been manually reviewed for the past two years straight. 2015 and 2016. The funny thing is we are only owed 1,000 both years. The reason however is mostly daycare then we have normal tax exempts for house but that it. After reading this I am convinced It’s not us they just don’t want to pay anyone. I thought maybe the daycare was a red flag but honestly our daycare is paid to the states very own school district

  44. I just called the Oregon Department of Revenue. The guy told me that because Oregon is delaying all refunds this year, everyone is listed under Manuel review. I don’t believe him and when I asked what the average wait time for a refund is he said up to twelve weeks with no better estimate. They reviewed me manually last year and after 4 months asked for a copy of my ID and hard copies of my W-2’s. I file single, standard deductions am expecting just under $500 and expect it to take about 6 months to work through the red tape that was created for what purpose? So that the State of Oregon can collect interest on my money. If I don’t pay them on time they want interest and fines. Shouldn’t the reverse apply?

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