Instructions For Withholding/transit Tax Information: Out-Of-State/nonresident Employer'S - State Of Oregon
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1
2W
Withhol
ding/Tr
ransit T
ax Info
rmation
n: Out-o
of-
s
state/N
onresid
dent Em
ployers
E
Employers w
working in O
Oregon
O
Oregon law re
equires that e
every employ
yer withhold i
income tax fr
rom both res
ident and
n
nonresident e
employees wo
orking in Ore
gon. The follo
owing inform
mation explain
ns your
r
responsibilitie
es.
W
Withhol
ding req
quireme
ents for
r out-of-
-state e
employe
ers
N
Nonresident
t employers
of Oregon r
resident em
mployees
Y
You must with
hhold tax fro
m all wages
paid to Orego
on resident e
employees wo
orking in Ore
gon,
r
regardless of
whether they
y work out of
f your physic
al location, jo
obsite, or wo
ork/telecomm
mute
f
from their res
sidence in Ore
egon.
I
If you pay wa
ages to Orego
on residents,
out-of-state
employers m
may be reliev
ed of the dut
ty to
w
withhold whe
re it can be s
shown to the
satisfaction o
of the depart
tment that ea
ach individua
l
e
employee wo
rking in Oreg
gon will receiv
ve $300 or le
ess in wages f
from that em
mployer within
n a
c
calendar year
r.
T
The Oregon D
Department o
of Revenue ca
annot require
e withholding
for Oregon r
resident emp
loyees
w
when the serv
vices are perf
formed for a
non-resident
t employer w
working out si
ide of the sta
ate of
O
Oregon. Howe
ever, we ask
employers to
o register and
d withhold ta
ax on wages p
paid to Orego
on
r
residents as a
a convenience
e to the emp
loyee.
N
Nonresident
t employers
of Oregon n
nonresident
t employees
s
Y
You must with
hhold Oregon
n income tax
from all wag
es earned by
y nonresident
t employees f
for
s
services perfo
ormed in Ore
gon, unless t
their Oregon
earning for t
he year will b
be less than t
their
s
standard ded
uction amoun
nt for their fil
ling status. H
However, wag
ges are still re
eported as O
regon-
s
source incom
e on the form
m W-2. Nonre
esident emplo
oyees with w
ages greater
r than their st
tandard
d
deduction am
mount are req
uired to file a
an Oregon no
onresident ret
turn.
N
Note: These
figures chang
ge each year
. Contact the
e department
to obtain the
e latest figure
es.
N
Nonresident e
employees wi
ith Oregon w
ages less tha
an their stand
dard deductio
on may still r
equest
t
that you with
hold tax; usu
ually they hav
ve additional
Oregon inco
me from othe
er sources.
T
Transit distr
rict excise ta
axes
T
These tax pro
ograms are ad
dministered b
by the Orego
n Departmen
nt of Revenue
e for the Tri-C
County
M
Metropolitan T
Transit Distri
ct (TriMet) a
nd the Lane C
County Mass
Transit Distr
rict (LTD). Th
hey
p
provide reven
nue for the tw
wo major mas
ss transit dist
tricts, (ORS 2
267). Transit
payroll tax i
s
i
mposed on n
early every e
employer who
o pays wages
s for services
s performed i
n the TriMet
or LTD
d
districts regar
rdless of whe
ether those se
ervices are pe
erformed by
resident or n
nonresident
e
employees. A
Also included
is work perfo
ormed in area
as where sale
espeople cond
duct business
s,
t
temporary job
bsites, or the
e homes of Or
regon residen
nt employees
s who telecom
mmute.
T
The TriMet dis
strict include
s parts of thr
ree counties i
in the Portlan
nd metropolit
tan area:
M
Multnomah, W
Washington, a
and Clackam
as counties.
LTD serves th
he Eugene-S
pringfield
m
metropolitan
area as well
as several ru
ural cities.
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