I am trying to figure out how I treat some of my income. I live in WA state, and commute to OR one day a week, and work from home the other 4 days a week. I know that I pay Oregon tax for the days that I work in Oregon but not for the days I work in Washington. My question is around lump sum bonus income. To make it more complicated, my 2023 annual bonus was for work done in 2022. I changed from fully remote to this 1-day-a-week in Oregon halfway through the year, so for simplicity sake, I worked "in Oregon" 10% of 2022 and 20% of 2023. Do I:
- Pay Oregon tax on my bonus based on my 2022 "days worked in Oregon" because that's when I "earned" my bonus - 10%
- Pay Oregon tax on my bonus based on my 2023 "days worked in Oregon" because that's when my bonus was paid - 20%
- Not pay Oregon tax because I live in WA
