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1099 Contractor in Rhode Island with a Oregon Client: Where Do You File?

Home state, plus the client state if you work thereNo withholding — 1099

Answer

Rhode Island always, Oregon sometimes. With no withholding on a 1099 the whole tax is yours to manage: estimate to Rhode Island through the year, and file a Oregon nonresident return for any income from work you physically performed in Oregon, claiming the credit back on the Rhode Island return.

Last verified

The client's location is the wrong thing to track. What matters is where you were sitting when you did the work — which is why a contractor's exposure to Oregon is measured in days on the ground rather than in invoices sent.

Oregon publishes no de minimis day count or dollar floor for nonresidents. Any Oregon-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Oregon Department of Revenue nonresident instructions before filing.

What you file

  1. 1Quarterly estimated payments · Rhode Island

    Make quarterly estimated payments to Rhode Island Division of Taxation on your full self-employment income — nothing is withheld from a 1099.

  2. 2Nonresident return · OregonForm OR-40-N

    File a Oregon nonresident return only if you performed services inside Oregon. Oregon publishes no de minimis day count or dollar floor for nonresidents. Any Oregon-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Oregon Department of Revenue nonresident instructions before filing.

  3. 3Resident return · Rhode IslandForm RI-1040NR Schedule II

    File the Rhode Island resident return last and claim the credit for any tax paid to Oregon.

The two states, side by side

 Rhode IslandOregon
Taxes wagesYes — graduatedYes — graduated
Reciprocity partnersNoneNone
Convenience ruleNoNo
Nonresident returnForm RI-1040NRForm OR-40-N
Credit for other-state taxForm RI-1040NR Schedule IISchedule OR-ASC-NP
Nonresident safe harbourNone publishedNone published
Local income taxNoYes
Revenue departmentRhode Island Division of TaxationOregon Department of Revenue
Last verified

The other direction

Reversing the commute does not always reverse the answer. Living in Oregon and working in Rhode Island gives:Home state, plus the client state if you work there.

Oregon to Rhode Island →

Same two states, different situation

The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.

Other Rhode Island pairs

Questions people actually ask

I live in Rhode Island and my client is in Oregon. Do I have to file a Oregon tax return?

Rhode Island always, Oregon sometimes. With no withholding on a 1099 the whole tax is yours to manage: estimate to Rhode Island through the year, and file a Oregon nonresident return for any income from work you physically performed in Oregon, claiming the credit back on the Rhode Island return.

Do reciprocity agreements help a 1099 contractor?

No. Every state reciprocity agreement in the country is an arrangement about wage withholding between two revenue departments, and a 1099 has no withholding to switch off. Whether Rhode Island and Oregon hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.

How current is this?

The Rhode Island and Oregon rules on this page were last checked against Rhode Island Division of Taxation and Oregon Department of Revenue on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.

Sources

Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.