Questions & Answers

What income isn't subject to the STI tax?

The following income isn't subject to the STI tax:

• Income received for work performed as an independent contractor (self-employment income).
• Income received by a nonresident who is exempt from state income tax under OAR 150-316-0173 (air carrier employees and Amtrak Act) or ORS 316.127(8) (hydroelectric dam workers and waterway workers).
• Income received by an enrolled member of a federally recognized American Indian tribe that qualifies for the exemption from state income tax.
• Income received for domestic services in a private home.
• Income received for services performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of the minister's ministry.
• Income received for temporary employment as an emergency forest fire fighter.
• Income received for active service in the Armed Forces of the United States if federal withholding isn't required.
• Income received for planting or harvesting seasonal agricultural crops if the total wages received are less than $300 annually.
• Other income that isn't wages, such as unemployment, retirement, and interest.