From page 47 of the 2020 Oregon Tax Instructions:
Nonresidents. *Oregon taxes the income you earned while working in Oregon. Oregon doesn’t tax any amount you earned while you were working outside Oregon. Nonresident telecommuters who work for an Oregon employer are taxed only on the income earned from work performed in Oregon, including sick pay or other benefits.
https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2020.pdf
Therefore, if you're a Washington resident who never actually performs work in Oregon, your income is not subject to OR income tax. However, if your employer incorrectly withheld OR income tax, you will have to file a non-resident OR tax return, showing zero OR income, in order to receive a refund of those taxes.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
