Instructions For Withholding/transit Tax Information: Out-Of-State/nonresident Employer'S

Instructions For Withholding/transit Tax Information: Out-Of-State/nonresident Employer'S - State Of Oregon Page 2

For additional information on transit taxes, see

Mass Transit District Payroll/Excise

Tax.

Reporting requirements

All employers with resident or nonresident employees working in Oregon must register with the

Oregon Department of Revenue before issuing their first paychecks. You can register as an

employer electronically or you can mail the completed registration to us.

Central Business Registry

Regiser by paper:

Combined Employer's Registration

If you register electronically, you'll receive your Oregon business identification number (BIN)

within one to three days.

If you register by paper, you'll receive your BIN within three weeks.

Once the BIN has been assigned, we will send the forms needed to pay and report payroll taxes.

Oregon income tax on nonresident employees

The income earned from services performed in Oregon by a nonresident is subject to Oregon

income tax. A nonresident with Oregon income is required to file a nonresident tax return

(Form

40N) before April 15 following the year they earned income in Oregon.

A credit is allowed for employees who are taxed on the same income by more than one state.

Depending on the employees home state, the credit may reduce the tax paid to Oregon or may

reduce tax paid to the employee’s home state.

Instructions For Withholding/transit Tax Information: Out-Of-State/nonresident Employer'S - State Of Oregon Page 2