Live in Nevada, Work Remotely for a Oregon Employer: Who Taxes You?
Answer
Oregon cannot follow the paycheck home. Because Oregon sources wages to the place of performance and you perform them in Nevada, the income is Nevada-source; and Nevada does not tax wages. The result is no state income tax on these earnings at all.
Last verified
An employer's address is not a tax nexus for its employees. Working from Nevada keeps the income Nevada-source, and since Nevada levies no tax on wages, the income lands nowhere at all.
Oregon also has a layer below the state one, and it is the layer that survives every agreement: The Portland area layers two local income taxes on top of the state tax — the Metro supportive housing tax and the Multnomah County preschool tax — and both reach nonresidents on income sourced to the district. They are administered by the City of Portland Revenue Division, not the Department of Revenue.
What you file
There is nothing to file in either Nevada or Oregon on these wages. Your federal return is unaffected — the federal government taxes the income whatever the states do.
The two states, side by side
| Nevada | Oregon | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form OR-40-N |
| Credit for other-state tax | No income tax | Schedule OR-ASC-NP |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | Yes |
| Revenue department | Nevada Department of Taxation | Oregon Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Oregon and working in Nevada gives:Home state only.
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.
- W-2 commuter: Nevada → OregonWork state only
- 1099 contractor: Nevada → OregonClient state only, if you work there
- Moved mid-year: Nevada → OregonOne part-year return — the state you moved to
Other Nevada pairs
Questions people actually ask
I live in Nevada and work remotely for a Oregon employer. Which state do I pay?
Oregon cannot follow the paycheck home. Because Oregon sources wages to the place of performance and you perform them in Nevada, the income is Nevada-source; and Nevada does not tax wages. The result is no state income tax on these earnings at all.
Which state should my employer be withholding for?
Neither. There is no state income tax to withhold on either side of this pairing, so a state line on your pay stub for Nevada or Oregon is an error worth querying.
Does my Oregon employer's location alone create a Oregon tax obligation?
No. Oregon sources wages to the place where the work is physically performed, and it does not apply a convenience-of-the-employer rule that would override that. Days you actually spend working inside Oregon are a different matter — those are Oregon-source income and can require a nonresident return.
How current is this?
The Nevada and Oregon rules on this page were last checked against Nevada Department 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.
- Nevada Department of Taxation — individual income taxaccessed 2026-08-07
- Oregon Department of Revenue — individual income taxaccessed 2026-08-07