I lived in Washington and California but my company is based in Oregon. Do I pay taxes on my Oregon income?

[TomD8]

If you're a nonresident of Oregon and you never physically work in Oregon, then your work income is not taxed by Oregon.  Location of the employer is irrelevant.

Oregon can tax a nonresident on work performed in Oregon, and on any other Oregon-source income - for example, rental income from a property located in Oregon.

As a general rule, work income is sourced where the work is actually performed.

[NCperson]

@ahill_mendoza -

yes, you pay tax on your Oregon income, the question is really what state do you pay it to.  

You don't pay tax to Oregon, I agree there. but you still are going to pay state income tax to either CA or WA (or both). 

while you state you live in WA and CA, what is your state of residence - there can only be one....where do you vote, where do you sleep more than 183 days of the year? what state issued your driver's license? etc..... the answer to the state of residency defines how to fill out your tax return....

[TomD8]

You won’t pay income tax to WA.  Washington state doesn’t have an income tax.

[NCperson]

@TomD8 - well that leaves CA....... even if a WA resident, I suspect the days he worked out of CA are subject to CA state tax......not sure......

[rjs]

You said you lived in Washington and California, but you didn't say where you worked.

In general all of your income is subject to tax by the state you lived in when you received the income, no matter where the income is from. Any income that you earn for work that you do in a state that you do not live in is subject to tax by the state that you worked in. The location of your employer's headquarters doesn't matter. What matters is where you live and where you did the work.

If these rules result in the same income being taxable by two states, one state will give you credit for part or all of the tax that you pay to the other state. Usually the state you live in gives you credit for tax that you pay to another state that you worked in, but California and Oregon are among the few states that are exceptions to that usual rule. If you live in California and work in Oregon, Oregon will give you credit for tax that you paid to California.

If you lived in Washington for part of the year and in California for part of the year you are a part-year resident of both states. You will have to file a part-year resident tax return for California, and allocate your income based on how long you lived in each state.