Live in Oregon, Work Remotely for a Kansas Employer: Who Taxes You?
Answer
Oregon gets all of it. Because Kansas does not tax wage income, no Kansas withholding exists and no Kansas return is required — but Oregon taxes residents on worldwide income, so every dollar earned in Kansas still belongs on your Oregon resident return.
Last verified
The instinct that working in a no-tax state means paying no tax is the single most expensive misunderstanding in this niche. Kansas takes nothing, but Oregon still taxes residents on income earned anywhere, so the full amount lands on your Oregon return.
What you file
- 1Resident return · Oregon
File a Oregon resident return reporting all of your income.
The two states, side by side
| Oregon | Kansas | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form OR-40-N | Form K-40 with Schedule S Part B |
| Credit for other-state tax | Schedule OR-ASC-NP | Form K-40 (credit for taxes paid to other states) |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | No |
| Revenue department | Oregon Department of Revenue | Kansas Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Kansas and working in Oregon 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: Oregon → KansasBoth states — credit offsets the double tax
- 1099 contractor: Oregon → KansasHome state, plus the client state if you work there
- Moved mid-year: Oregon → KansasTwo part-year returns
Other Oregon pairs
Questions people actually ask
I live in Oregon and work remotely for a Kansas employer. Which state do I pay?
Oregon gets all of it. Because Kansas does not tax wage income, no Kansas withholding exists and no Kansas return is required — but Oregon taxes residents on worldwide income, so every dollar earned in Kansas still belongs on your Oregon resident return.
Which state should my employer be withholding for?
Oregon. Your employer should withhold Oregon tax rather than Kansas tax on these wages. If a Kansas line is showing on your pay stub, raise it with payroll now rather than at filing time.
Does my Kansas employer's location alone create a Kansas tax obligation?
No. Kansas 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 Kansas are a different matter — those are Kansas-source income and can require a nonresident return.
How current is this?
The Oregon and Kansas rules on this page were last checked against Oregon Department of Revenue and Kansas 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.
- Oregon Department of Revenue — individual income taxaccessed 2026-08-07
- Kansas Department of Revenue — individual income taxaccessed 2026-08-07