This taxon is Not Recognised as a species by BirdLife International.
Otus megalotis, O. everetti and O. nigrorum (del Hoyo and Collar 2014) were previously lumped as O. megalotis following Sibley and Monroe (1990, 1993).
BirdLife International (2016) Species factsheet: Otus megalotis. Downloaded from http://www.birdlife.org on 05/12/2016. Recommended citation for factsheets for more than one species: BirdLife International (2016) IUCN Red List for birds. Downloaded from http://www.birdlife.org on 05/12/2016.