1099-NEC from Oregon companies I freelanced for. Do I owe Oregon Nonresident taxes?

[TheDynamo]

I am an LLC based out of Washington state where I work from my home office. I have received 4 1099-NEC forms from several companies I've freelanced for in Oregon. Only one entered information (aside their Oregon state no. in box 6) as State income. I never set foot in Oregon to do any of this work, do I need to file taxes for Oregon?

     - Rob

[Vanessa A]

It depends on what you are doing for these companies.  If you have tangible or intangible property being used in Oregon by your clients, then the income is considered to be Oregon source income.

Oregon Source Income Corporations

Oregon Non Resident Return Instructions

[TheDynamo]

Thanks for responding!

    I do motion graphic design as a profession so I'm not sure what it would be considered. I help them create video productions by making designs that go in their production. I guess it's a labor/service based transaction as it's me doing a service for my clients. I am an LLC in Washington if that makes any difference. I'll be checking out Oregon DOR later today (after the coffee kicks in).

    - Rob

[DianeW777 · Accepted solution]

it would be considered self employment income or business income for your LLC. You will report it as such and then, if you meet the filing requirements for Oregon (OR), you will file the nonresident return.

• OR Filing Requirements (individual)