[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-11054":3},{"rec_id":4,"title":5,"text":6},"11054","How does Oregon tax remote workers?","There are a few situations to consider. You may fall into more than one category. \r\n\u003Col> \r\n\u003Cli>I lived in Oregon.\u003C/li> \r\n\u003Cul>\u003Cli>If you're considered a \u003Ca href=\"/freefile2025/answers?faq=5326\">full-year\u003C/a> or \u003Ca href=\"/freefile2025/answers?faq=5327\">part-year\u003C/a> resident of Oregon, you'll be taxed on all income earned from any source during your time of residency. \r\nBe sure to file the appropriate return.\u003C/ul>\u003C/li> \r\n\u003Cli>I worked remotely from Oregon.\u003C/li> \r\n\u003Cul>\u003Cli>Oregon taxes income earned for personal services performed while in Oregon. This includes remote work for an employer or clients based outside Oregon if you were physically in the state while doing the work. Your employer is not required to withhold Oregon taxes but is asked to register and withhold Oregon taxes as a courtesy. \r\n\u003Cli>You may be able to claim a credit for taxes paid to another state on your Oregon resident return for any income required to be reported in multiple states. There is a restriction on certain states. If you were a nonresident of Arizona, California, Indiana, or Virginia; you must claim the credit on the nonresident return that you file with those states.\u003C/li>\u003C/ul>\u003C/li> \r\n\u003Cli>My employer was based in Oregon.\u003C/li> \r\n\u003Cul>\u003Cli> If your employer was based in Oregon, they're required to withhold Oregon taxes from your wages as shown on your \u003Ci>W-2\u003C/i>. However, as long as you didn't live or work in Oregon, Oregon doesn't tax that income. The employer is still required to withhold taxes though, above the Oregon standard deduction. You can file a nonresident Oregon return to claim a refund of some of those withholdings.\u003C/li> \r\n\u003Cli>If your employer didn't withhold Oregon taxes and you were a \u003Ca href=\"/freefile2025/answers?faq=5328\">nonresident\u003C/a> of Oregon, you still need to file a nonresident Oregon return to claim your income earned while working in Oregon.\u003C/li>\u003C/ul> \r\n\u003C/ol> \r\nIf your wages were below the standard Oregon deduction for your filing status, and you didn't do any other business in Oregon, it's possible you will be exempt from filing regardless of residency. See the Oregon \u003Ci>N-40\u003C/i> or \u003Ci>N-40-p\u003C/i> instructions for more information.",1777391512494]