If your employer withheld the Statewide Transit Individual (STI) tax from your wages, it should be reported in Box 14 of your W-2 using code "ORSTT W/H".
Note: If your employer is located in Oregon, your employer has already withheld and paid this tax on your behalf. In this case, don't file Form OR-STI, even if withholding isn't reported in Box 14 of your W-2.
Employee wages are the only income subject to the STI tax. Unemployment, retirement, interest, and self-employment income (including income received for work performed as an independent contractor) aren't subject to the STI tax.
What income isn't subject to the STI tax?
If you work for a business located in Oregon, your employer will automatically withhold the STI tax from your wages. If you're an Oregon resident and work for an employer located outside of Oregon, your employer isn't required to withhold the STI tax on your behalf, but may choose to do so voluntarily.
If your employer withholds STI tax from all of your wages, the tax has already been paid and you don't need to file Form OR-STI, unless your employer withheld STI tax from income not subject to the STI tax. If this is the case, you should file Form OR-STI to claim a refund.
If your out-of-state employer doesn't withhold the tax from your wages, you must file Form OR-STI, Statewide Transit Individual Tax Return and pay the tax due by April 15, 2021.
Don't file Form OR-STI if all of your wages are taxable to Oregon AND all of your employers withheld the full tax in Box 14 of your W-2.
To determine if you need to file Form OR-STI, only consider wages earned from an Oregon employer while an Oregon resident and wages taxable to Oregon while a nonresident and whether those wages had STI tax withheld from them.
Note: If you have an extension to file your personal income tax return, your Form OR-STI tax return due date is also extended by the same time frame. However, an extension to file doesn't mean more time to pay your tax due. Penalties and interest will be charged on any tax due amount paid after April 15, 2021.