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June 5, 2019
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We live and work in New York, but my husband's paycheck comes from OR...do we need to file state income tax in OR?

  • June 5, 2019
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Best answer by JohnR1

Where the employer is located is generally not relevant, in terms of the taxable locus, for determining state income taxability - the key factor is where the services were performed.

If you only performed services inside New York State, and your Form(s) W-2 display New York State wages and taxes withheld, but the employer address is in Oregon - that alone, if you did not work in Oregon, or have any other sources of income, should not cause you a filing requirement in Oregon.

1 reply

JohnR1Answer
Employee
June 5, 2019

Where the employer is located is generally not relevant, in terms of the taxable locus, for determining state income taxability - the key factor is where the services were performed.

If you only performed services inside New York State, and your Form(s) W-2 display New York State wages and taxes withheld, but the employer address is in Oregon - that alone, if you did not work in Oregon, or have any other sources of income, should not cause you a filing requirement in Oregon.