It depends. Use Form OR-40-N to report your income from Oregon sources if any of these are true:
- You are a resident of another state, you don't maintain a home in Oregon (or if you do maintain a home in Oregon, you didn't spend more than 200 days in Oregon during the tax year), and you had income from an Oregon source.
- You're a special-case Oregon resident.**
- You're married and filing a joint return and you or your spouse are a nonresident.
- You or your spouse meet the military personnel nonresident requirements.
- You qualified as an Oregon resident living in a foreign country** for the entire year.
If you don't live in Oregon, you only have to pay tax on the wages from your job for work you do inside Oregon. Oregon won't tax your wages for work you do at home or some other place outside Oregon. Oregon may tax some of your sick pay, vacation pay, or other benefits based on how much time you spend doing your work in Oregon.
If your pay for work you did in Oregon doesn't match the Oregon wages on your Form W-2, see the instructions for Form OR-40-N, line 7. Ask your employer to give you a signed letter that shows why the wages on your return are not the same. Keep the letter with your tax records.
To learn more about how Oregon taxes your wages or other income, see "Income" in Publication OR-17.
Each state (and in some cases, city) may have its own rules about when income is considered sourced in their state. If your work is all conducted in Washington but you may occasionally be present in Oregon (for a meeting, for example) it might not count as Oregon sourced, but if you are present in Oregon to complete substantial work there, the income from that work would be Oregon sourced.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
