Live in Oregon, Work in Nevada: Which State Taxes Your Paycheck?
Answer
Only Oregon taxes you. Nevada levies no personal income tax on wages, so nothing is withheld there and you file no Nevada return. Oregon taxes its residents on all income wherever earned, which means your Nevada earnings go on a Oregon resident return in full.
Last verified
Crossing into a state with no income tax does not lower your tax bill, because your home state is not taxing you on where you work — it is taxing you on where you live. Oregon reaches all of a resident's income, and Nevada adds nothing on top.
What you file
- 1Resident return · Oregon
File a Oregon resident return reporting all of your income.
The two states, side by side
| Oregon | Nevada | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form OR-40-N | Not applicable |
| Credit for other-state tax | Schedule OR-ASC-NP | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | Yes | No |
| Revenue department | Oregon Department of Revenue | Nevada Department of Taxation |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Nevada and working in Oregon gives:Work 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.
- Remote worker: Oregon → NevadaHome state only
- 1099 contractor: Oregon → NevadaHome state only — estimated payments
- Moved mid-year: Oregon → NevadaOne part-year return — the state you left
Other Oregon pairs
Questions people actually ask
I live in Oregon and work in Nevada. Which state takes the tax out of my paycheck?
Only Oregon taxes you. Nevada levies no personal income tax on wages, so nothing is withheld there and you file no Nevada return. Oregon taxes its residents on all income wherever earned, which means your Nevada earnings go on a Oregon resident return in full.
Which state should my employer be withholding for?
Oregon. Your employer should withhold Oregon tax rather than Nevada tax on these wages. If a Nevada line is showing on your pay stub, raise it with payroll now rather than at filing time.
How current is this?
The Oregon and Nevada rules on this page were last checked against Oregon Department of Revenue and Nevada Department of Taxation 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
- Nevada Department of Taxation — individual income taxaccessed 2026-08-07