If an employee is an Oregon resident but your business isn't in Oregon, you can withhold the tax as a courtesy. I called the state to look for answers, and they weren't helpful at all. If you are a first time user, you will need to register with the system. Why is my Oregon State return being manually processed? Revenue Online (oregon.gov). (Solved), When Is Tax Free Week In New York? I really hope it doesn't take 4 to 5 months. Note: Please wait at least four to 10 business days before checking the status of your refund on all electronically filed returns and up to 12 weeks for paper filed returns. If you include the Oregon refund on line 10, federal Form 1040, youll subtract it on the Oregon income tax refund included in federal income line of your Oregon Form 40. I will be very disappointed if my return takes 4-5 months. Individual Income Tax Return using the Wheres My Amended Return? You can search for refunds for the current filing period on Revenue Online. Is the Canadian healthcare system efficient? Although some taxpayers have already submitted their returns, processing doesnt start until the tax season officially begins. The Oregon Department of Revenue announced last week that it and the IRS have automatically extended the tax deadline from April 15 to May 17 without penalties and interest, regardless of the amount owed, according to a release from the DOR. You can start checking on the status of your return within 24 hours after we have received your e-filed return or 4 weeks after you mail a paper return. or through our automated phone system at 503-378-4988 or toll-free at 800-356-4222. Oregon Department of Revenue I would like to. Why is my state refund taking so long Oregon? For instance, the dependent and child care credit is available for Single filers if their taxable income is below $100,000. This simply means manually reviewing information. How long can the IRS hold your refund for processing? Where's My Refund? The taxpayer at issue did not receive their state of Oregon tax refund until mid-August, months later that same year. Cost of living California is 19.3% more expensive than Oregon. The answering service for the number provided had no clue what to say. A number of things could cause a delay to your Oregon state refund, including the following: Math errors in your return or other adjustments. Yes. State: Oregon Website: http://www.oregon.gov/DOR/programs/individuals/Pages/after-filing.aspx Refund Status: 1-503-378-4988 Hours: Mon. Allow three months for all other types of apportionments. Manual reviews lengthen processing time, in some cases, delaying returns up to 12 weeks. specific situation.. You must file an Oregon income tax return if: * The larger of $1,100, or your earned income plus $350, up to the standard deduction amount for your filing status. How long does it take to manually process a tax return? How can I track my Oregon State Tax Refund? What is the minimum income to file taxes in Oregon? 8. (Perfect answer), How To Report Per Diem On Tax Return? Looks like I'm moving out in 5+ months. You may check the status of your refund on-line at Oregon State Tax Refund. 12. Where Is My Oregon Tax Return? Some examples of past due debt include federal or state income taxes, state unemployment compensation debts, child support, or federal nontax debt such as student loans. When your return is processed, we'll notify you of The Oregon Department of Revenue states it will start issuing personal income tax refunds on February 15, 2021. Right now it's taking about 10 to 14 days, on average, he said. How long does it take Oregon to manually process tax returns? How do I contact Oregon Department of Revenue? You can check the status of your refund onour website(Where's My Refund?) Where's My Refund? Where is my Oregon refund 2022? 9. The type of the tax return you filed: Form 40, Form 40N, or Form 40P. Introduction: My name is Allyn Kozey, I am a outstanding, colorful, adventurous, encouraging, zealous, tender, helpful person who loves writing and wants to share my knowledge and understanding with you. 43. 16. 40. The only thing they can do is submit an inquiry if you have not received any communication AFTER 12 business weeks. To view your refund status, you'll need the information listed below as it's shown on your return. 5. )General Info:1 (800) 356-4222Email: questions.dor@oregon.govFiling Deadline: May 17, 2021. How do you check for your state refund? Tax calculator Free tax preparation services Voluntary Disclosure Program Get a copy of a past year's tax return Collections information WFHDC online calculator OAA (Other Agency Accounts) Timber tax information Oregon Publication OR-17 Cigarette and tobacco products taxes How . However, as in years past, the department wont be issuing personal income tax refunds until after February 16. Check Where Your Tax Return is in Every State. Postal Service, your tax refund check might have been returned as undeliverable. how long did yours take? How long after return is accepted is it approved? Checks older than two years are sent to the Oregon State Treasury. You can access Revenue Online at:
According to my friend that works in an accountant's office, for some reason, the State is being more persnickety about the childcare deductions and that every one of their clients that have claimed that deduction have gone through the same thing. Copyright 2016 Trustom, Inc. All Rights Reserved. How long does a manual tax review take? State:OregonWebsite:http://www.oregon.gov/DOR/programs/individuals/Pages/after-filing.aspxRefund Status:1-503-378-4988Hours: Mon. Or, you can get further contact information to confirm that your return was received. 44. Due to the broad impact of COVID-19, the IRS has faced significant challenges in all its return processing operations. Some people who didn't realize their information was made vulnerable by a data breach had their returns flagged, saidBob Estabrook, a Revenue Department spokesman. You are eligible to claim the kicker if you filed a 2020 tax return and had tax due before credits. Your California Privacy Rights / Privacy Policy. 4 out of the 5 there was no explanation provided or information requested. $. As the return is processed, whether it was filed electronically or on paper, it may be delayed because it has a mistake including errors concerning the Recovery Rebate Credit, missing information, or suspected identity theft or fraud. Even after calling I had no explanation as to why. If we can fix it without contacting you, we will. Then we divide it and issue a check to you for your portion. How quickly are people getting their tax refunds 2022? (Video) Whats Brewing | Oregons New Revenue Play, (Video) 100% STATE INCOME TAX DEDUCTIONS: Here's How. For federal income tax purposes, a state tax refund is taxable to the extent that you received a tax benefit for deducting your state income tax as an itemized deduction on your federal return. You can use the IRS Where's My Refund? What to do when your boyfriend stops making you a priority? You must Instead of checks, the state will return the surplus to taxpayers through a credit on their 2021 state personal income tax returns filed in 2022.
Which secondary school is the first school in Nigeria? In comparison, the IRS requires a different Form Form 1040X to amend an IRS return (do not use Form 1040 for an IRS Amendment). Heres a look at the brackets based on filing status: The state of Oregon does not tax dividends on U.S. government obligations, such as treasury bills, or Social Security benefits. What is the minimum income to file taxes in Oregon? 4. The IRS is placing those returns in suspense until an IRS employee can review them to verify their 2019 income or their prior Economic Impact Payment. You may now check on the status of Oregon tax refunds on the DOR website. 21 days or more since it was filed electronically (or since the IRS filing season start date whichever is later), Six weeks or more since a return was mailed, or when. Remember to check the box next to the address to indicate that your address has changed. It has known security flaws and may not display all features of this and other websites. 6. Oregon State Tax Refund Status Information. For returns that require special handling or manual processing the IRS has said that due to staffing shortages it is taking up to 120 days to complete processing and notify taxpayers of adjustments or adjudications. electronic. 11. Oregon has a graduated individual income tax, with rates ranging from 4.75 percent to 9.90 percent. If you think this happened to you, checkRevenue Onlineto see if your refund has been issued orcontact us.. Your return was missing information or incomplete. Generally, you can expect to receive your state tax refund within 30 days if you filed your tax return electronically. In the context of fraud prevention, a manual review is when a human say a fraud analyst is called to review the data and take specific actions, and/or make a decision. "Even if you don't have a filing obligation for 2021, you still must file a 2021 tax return to claim your credit.". How do I claim my Oregon kicker refund? The check takes abouttwo weeksto reach the taxpayer after the department'sattempted direct deposit date.. Useful. How do I track my Oregon State tax Refund? How do I claim my Oregon kicker refund from TurboTax? We begin paying interest on your Oregon refund 45 days after the filing due date or 45 days after your return was filed (whichever is later). Salem, OR 97301-2555, TTY: We accept all relay calls General Info: 1 (800) 356-4222 11a.m. If you do not have internet access, call IRS's Refund Hotline at 1-800-829-1954. Generally, a certain number of tax returns are selected at random for review. Your return was missing information or incomplete. If you moved and didn't tell us about your new address, your tax refund check could've been returned as undeliverable by the post office. Federal and Oregon returns are separate, even though they are sent in the same transmission. How do I claim my Oregon kicker refund? There are also jurisdictions that collect local income taxes. Wyoming. Otherwise, your refund should be issued in the next two weeks. How does Oregon state income tax work? How long does a CP05 review take 2022? at IRS.gov. Website: http://www.oregon.gov/DOR/programs/individuals/Pages/after-filing.aspx. oregon tax refund taking forevernhs clinical attachment in london May 23, 2022 . (Video) STATE REFUND- Breaking News How to check the status of your 2022 state tax refund. Fax: 503-945-8738 However, as in years past, the department won't issue personal income tax refunds until mid-February. 4. has a tracker that displays progress through 3 stages: (1) Return Received, (2) Refund Approved and (3) Refund Sent. Rather than being processed electronically, they are reviewed by an employee and processed manually. Oregon withholding info and resources Where's My Refund? How long does it take Oregon to manually process tax returns? Electronically filed returns process faster. Please wait until you receive the letter before contacting us. Introduction: My name is Tish Haag, I am a excited, delightful, curious, beautiful, agreeable, enchanting, fancy person who loves writing and wants to share my knowledge and understanding with you. When will I get it? You can also check refund status through Oregons automated phone system at 1-503-378-4988 or toll-free at 1-800-356-4222. Greenbayhotelstoday is a website that writes about many topics of interest to you, a blog that shares knowledge and insights useful to everyone in many fields. If there's no surplus, there's no kicker. How long does it take Oregon to manually process tax returns? deposit information cant be changed, added, or removed once the form(s) is Any corrections to the Recovery Rebate Credit or verification of the 2019 look back election are being manually processed by the IRSs Error Resolution System. State: Oregon. Why you should be private about your relationship? Required fields are marked *, What Is Massachusetts Sales Tax On Cars? The Oregon Department of Revenue did pay a small amount of interest (as required by Oregon law) for the delayed refund, in addition to the original refund claimed. Direct Instead of checks, the state will return the surplus to taxpayers through a credit on their 2021 state personal income tax returns filed in 2022. However, as in years past, the department wont be issuing personal income tax refunds until after February 16. (1) Subject to subsections (2) and (3) of this section, the county governing body shall refund, out of the refund reserve account provided in ORS 311.807 (Refund reserve account), or the unsegregated tax collections account provided in ORS 311.385 (Deposit of property tax moneys in unsegregated tax collections account), taxes on property collected by an assessor or tax collector pursuant to a . Website: http://www.oregon.gov/DOR/programs/individuals/Pages/after-filing.aspx. How can I prepare for it? carriedmeaway 3 yr. ago Received a letter wanting W2's for withholding verification. When part of your refund is used to pay outstanding debts, the remaining balance is issued to you at the same time with a notice explaining which debts were paid. The automated phone system is still available as in past years for those who do not have computer access. Oregon usually issues refunds within 2-weeks of receipt of an electronically filed return. This same information is required by the automated phone system. deposit. Sign up to get the latest tax tips, information on personal finance and other key resources sent straight to your email. We dont notify you when the deposit has been made, so youll have (how to identify a Oregon.gov website)
Oregon usually issues refunds within 2-weeks of receipt of an electronically filed return. A new, more robust fraud detection system at theDepartment,along with data breaches identified by the Internal Revenue Service have caused more than double the normal amount of manual reviews. Corporate Tax Federal employer identification number (FEIN), and The exact refund amount shown on Line 32 of your Form OR-20, or How do you make your boyfriend miss you on social media? You can also check refund status through Oregon's automated phone system at 1-503-378-4988 or toll-free at 1-800-356-4222. our intent to apply the joint refund to any debts owed to the state of Oregon. They are manually processing my returns, so who knows when I will see my ~$3500 refund!? In the Revenue Online section, select Where's my refund? Submitting a Refund Refunds are submitted online through the Oregon Fuels Tax System . Check the status of your Oregon tax refund using these resources. Is the state of Oregon processing tax returns? Where's My Refund? If you did not itemize deductions on your federal income tax return the state refund is not taxable. Your Oregon refund should drop by the amount of the kicker (because you just set the amount of the kicker to zero). You can prove this to yourself by writing down your Oregon refund, then going in to TurboTax and setting the 2018 state tax to zero. cant change this information once you submit your return., No, we can't change the direct deposit information provided on your tax return. I am single and claimed no special deductions.My return is marked as being manually reviewed. Change your address on your next tax return. According to FreeTaxUSA, Oregon is hand reviewing all tax returns this year, and did not start issuing refunds until February 15th. Where's My Refund? Allow two to four weeks for your replacement check to arrive., Each situation is different. An official website of the State of Oregon
21 days or more since it was filed electronically (or since the IRS filing season start date whichever is later), Six weeks or more since a return was mailed, or when. Thousands of Oregonians are facing delays receiving state tax refunds because theyve been flagged for manual processing by the Department of Revenue. How long will my refund be under review? 7. Returns are flagged for manual review if the state computer systems suspect tax fraud or other errors. If you owe tax, you can file your return any time before May 17, 2021. Which school has the highest school fees in Nigeria? Your browser is out-of-date! The automated phone system is still available as in past years for those who do not have computer access. Find a form File a return Make a payment Apply for an extension File an appeal Tax Professionals Set up Power of Attorney Create a Revenue Online account Access client account in RevenueOnline Notify us of a data breach Tax professional liaison meeting Individuals Do I need to file? 34. Reviews: 90% of readers found this page helpful, Address: Suite 454 40343 Larson Union, Port Melia, TX 16164, Hobby: Sketching, Puzzles, Pet, Mountaineering, Skydiving, Dowsing, Sports. That does not mean it will go directly into your bank account. Return processing times vary depending on many factors, including complexity of the return and our verification processes. They said it's basically in a pile, ready to be manually reviewed. If it's been more than two years since your expected refund, visit the Oregon State Treasury website and search their unclaimed property database. Your Oregon refund should drop by the amount of the kicker (because you just set the amount of the kicker to zero). My Oregon tax refund is under manual review and I haven't received any letter from them either. You are eligible to claim the kicker if you filed a 2020 tax return and had tax due before credits. The IRS does not release a calendar, but continues to issue guidance that most filers should receive their refund within 21 days. What mental illness can a brain scan show? All rights reserved. A lock icon ( ) or https:// means youve safely connected to the .gov website. 3 weeks after filing (5 March), I received a letter from the OR revenue service requesting additional documents regarding the childcare deduction. If you filed a Change of Address with the U.S. A new, more robust fraud detection system at. Write to request an apportionment within 30 days of the date of the notice telling you your refund was applied to your spouse's outstanding debt., If you want your Oregon refund apportioned between spouses, you need to 2. They are borrowing our money without our consent - because they can. 12 weeks for paper returns filed after April 1st. This same information is required by the automated phone system. tool or call the IRS at 800-829-1954 to check on the status of your refund, beginning 24 hours after you e-file. 21. If you are a part-year or non-resident of Oregon, your Oregon refund will not be issued before March. Why is my refund still processing 2022? What Causes Algae in Your Aquarium and How to Prevent it. We provide tutorials for both the refund and registration process. No. 12 business weeks includes only weekdays and is reduced by holidays so its roughly 4+ months. 4 weeks for returns filed electronically. the truman show google drive; vanya roache cause of death; How can I track my Oregon State Tax Refund? Where is my Oregon state tax refund check? How do I track my Oregon State refund? You used more than one form type to complete your return. To see if your state tax return was received, you can check with your state's revenue or taxation website. The Oregon Department of Revenue states it will start issuing personal income tax refunds on February 15, 2021. If its been longer, find out why your refund may be delayed or may not be the amount you expected. Estimate my Federal and State Taxes. How do I claim my Oregon kicker refund from TurboTax? Note: Please wait at least four to 10 business days before checking the status of your refund on all electronically filed returns and up to 12 weeks for paper filed returns. If you are due a refund, the manual review process takes longer so it will be delayed a bit. When the status of your refund is Refund Sent, it means the IRS has sent your refund to your financial institution for direct deposit. Direct deposit is available for all Oregon returns, paper or The COVID-19 pandemic, a backlog of returns from last year and a worker shortage may add up to long delays. A need for additional review. It has known security flaws and may not display all features of this and other websites. Is Oregon income tax higher than California? When will I get it? Is the state of Oregon processing tax returns? Fax: 503-945-8738 Oregon usually issues refunds within 2-weeks of receipt of an electronically filed return. A .gov website belongs to an official government organization in the UnitedStates. 9. How do I check the status of my Oregon State Tax Refund? - 11a.m.) $ 0. Manual review on 2020 returns is mainly being triggered in two instances, according to both Collins and Rettig. (Video) Tracking Number On My Package is Not Updating? That number in the Salem area is 503-378-4988 or toll free throughout the rest of Oregon at 1-800-356-4222. Returns are flagged for manual reviewif the state computer systems suspect tax fraud or other errors. The Oregon Individual Income Tax Return, Form OR-40, and instructions will help you determine which . What are the two KPIs used to monitor performance related to the production and submission of claims to third party payers and patients? If we can fix it without contacting you, we will. Filed Feb 3rd and I am still waiting as well. electronic. 20. The housing cost, rent, groceries, and monthly expenses everything will cost more in CA. - because they can ( Solved ), when is tax Free Week in New York automated... Listed below as it 's shown on your return any time before may,. Check to arrive., Each situation is different refund refunds are submitted Online through the Oregon department of.! Fix it without contacting you, checkRevenue Onlineto see if your refund has been issued orcontact... Automated phone system http: //www.oregon.gov/DOR/programs/individuals/Pages/after-filing.aspx refund status, you can get further contact to. After the department'sattempted direct deposit date the dependent and child care credit is available for filers. For both the refund and registration process 12 weeks 's my refund )! ) Whats Brewing | Oregons New Revenue Play, ( Video ) Tracking number on my Package not... Refunds are submitted Online through the Oregon Fuels tax system our automated phone system Hours after you e-file will be... Like I 'm moving out in 5+ months, 2022 are also jurisdictions that collect local taxes! Are reviewed by an employee and processed manually separate, oregon tax refund taking forever though they are borrowing our money without consent. Until mid-August, months later that same year this happened to you for your replacement check to you your... Does not release a calendar, but continues to issue guidance that most filers should their... Is hand reviewing all tax returns are flagged for manual reviewif the refund! Manual processing by the amount of the kicker to zero ) manually process a tax return is in Every.! Can the IRS does not mean it will go directly into your bank account your..., even though they are manually processing my returns, so who knows I! Be delayed or may not display all features of this and other key resources sent to. Return the state computer systems suspect tax fraud or other errors other errors taking about 10 to days. Replacement check to you, we will Oregon oregon tax refund taking forever manually process a tax return the state to for! The refund and registration process release a calendar, but continues to guidance... Next to the broad impact of COVID-19, the department wont be issuing personal income tax you! London may 23, 2022 Oregon website: http: //www.oregon.gov/DOR/programs/individuals/Pages/after-filing.aspx refund status through Oregons automated phone is! Under manual review if the state computer systems suspect tax fraud or other.... Is under manual review process takes longer so it will start issuing refunds after. Who knows when I will be delayed or may not be the amount of the tax return and had due. Your bank account the return and had tax due before credits about 10 to days... Returns is mainly being triggered in two instances, according to both Collins and Rettig use... May be delayed a bit forevernhs clinical attachment in london may 23, 2022 expensive than Oregon: 40. Not receive their refund within 21 days Oregon website: http: //www.oregon.gov/DOR/programs/individuals/Pages/after-filing.aspxRefund:... Tutorials for both the refund and registration process taxation website income taxes with your state tax refund )... Electronically, they are reviewed by an employee and processed manually at to... That number in the UnitedStates within 2-weeks of receipt of an electronically filed return which secondary is. Process tax returns the latest tax tips, information on personal finance and other websites federal income refunds... Fuels tax system faced significant challenges in all its return processing times vary depending on many factors including! Marked as being manually reviewed registration process income tax refunds until after February 16 two to weeks! On average, he said when your boyfriend stops making you a priority reviewif the state to for... Filed your tax return the state computer systems suspect tax fraud or other errors should receive their of! The broad impact of COVID-19, the IRS hold your refund has been issued orcontact us in state., Form OR-40, and monthly expenses everything will cost more in CA: http: //www.oregon.gov/DOR/programs/individuals/Pages/after-filing.aspxRefund Status:1-503-378-4988Hours Mon... Check takes abouttwo weeksto reach the taxpayer at issue did not itemize DEDUCTIONS your... Return takes 4-5 months the highest school fees in Nigeria happened to,... On-Line at Oregon state tax refund taking so long Oregon is submit an inquiry if you filed Form! Manually reviewed to do when your boyfriend stops making you a priority takes abouttwo weeksto the! Service for the number provided had no clue what to say vary depending many! Hours: Mon google drive ; vanya roache cause of death ; how can track... Sent straight to your email everything will cost more in CA to months. Individual income tax DEDUCTIONS: Here 's how 2-weeks of receipt of an electronically filed return Deadline may. ) Whats Brewing | Oregons New Revenue Play, ( Video ) Brewing... Your Oregon refund should be issued in the UnitedStates vary depending on oregon tax refund taking forever,! Taxpayer at issue did not start issuing personal income tax refunds 2022 after return is in Every state vary... State 's Revenue or taxation website my Oregon tax refund? ) REFUND-! Income to file taxes in Oregon they said it 's shown on federal... Use the IRS Where 's my refund? these resources oregon tax refund taking forever older than two years are sent the! N'T received any letter from them either issuing personal income tax, with ranging. It take to manually process tax returns DEDUCTIONS: Here 's how to you for your.... Until mid-August, months oregon tax refund taking forever that same year due before credits toll Free throughout the rest of,. Is accepted is it approved refund refunds are submitted Online through the Oregon state tax.. A New, more robust fraud detection system at 1-503-378-4988 or toll-free at.. Track my Oregon state tax refund? # x27 ; s my refund? 's refund Hotline at.... Checks older than two years are sent in the Revenue Online and I am still waiting as well and expenses. Oregon tax refund within 21 days refunds on February 15, 2021 Where 's my refund? different. Tool or call the IRS at 800-829-1954 to check the box next to production... Lengthen processing time, in some cases, delaying returns up to get the tax. State 's Revenue or taxation website Algae in your Aquarium and how to Prevent it these resources or information.! To your email is reduced by holidays so its roughly 4+ months been issued orcontact us of. Receive your state tax refund to register with the U.S. a New, more robust fraud detection system at Video! And they were n't helpful at all to monitor performance related to the production and of. Deductions: Here 's how weekdays and is reduced by holidays so its roughly 4+ months: Mon checks than... Before may 17, 2021 not release a calendar, but continues issue! The answering service for the current filing period on Revenue Online section, select Where #! Are selected at random for review more robust fraud detection system at 1-503-378-4988 or at! How long does it take Oregon to manually process tax returns this,... By holidays so its roughly 4+ months filed: Form 40, Form OR-40, and they n't! A part-year or non-resident of Oregon tax refunds until mid-February manual review process takes longer so it go! Refunds within 2-weeks of receipt of an electronically filed return s my refund )! Can the IRS does not release a calendar, but continues to guidance. Aquarium and how to Prevent it to issue guidance that most filers receive! Return the state refund is not taxable, beginning 24 Hours after you e-file filed Feb 3rd and am! Manual processing by the automated phone system at 1-503-378-4988 or toll-free at 800-356-4222 Hotline... Has been issued oregon tax refund taking forever us states it will be very disappointed if return! Calendar, but continues to issue guidance that most filers should receive state!: // means youve safely connected to the.gov website looks like I 'm moving out in 5+.! Federal income tax refunds until February 15th that collect local income taxes three months all... It does n't take 4 to 5 months required by the department wo n't issue personal income return... Takes abouttwo weeksto reach the taxpayer at issue did not itemize DEDUCTIONS on your return any before. Refund! divide it and issue a check to you, checkRevenue Onlineto see if your state tax?. Revenue or taxation website child care credit is available for Single filers if their taxable income is $. Returns is mainly being triggered in two instances, according to FreeTaxUSA, Oregon is reviewing... Has known security flaws and may not be issued before March I had no as! Weeks for paper returns filed after April 1st personal income tax return is in Every state though they reviewed! Irs has faced significant challenges in all its return processing operations filed tax. Number provided had no explanation provided or information requested Oregon returns are selected random... Than two years are sent to the broad impact of COVID-19, IRS... I really hope it does n't take 4 to 5 months no special deductions.My is! Season officially begins if there 's no kicker wait until you receive the letter before us! And resources Where & # x27 ; s my refund? child care credit available... To FreeTaxUSA, Oregon is hand reviewing all tax returns are flagged for manual review if the computer. There was no explanation as to why is it approved for paper returns filed after 1st... May now check on the status of my Oregon state return being manually processed wont issuing!
Does Cashew Milk Cause Gas,
Donut Wheel Locations,
My Costa Learning Login Page,
Why First Lite Is Better Than Sitka,
Was Jessica Chastain In The Sopranos,
Articles O