Live in Oregon, Work in Wyoming: Which State Taxes Your Paycheck?
Answer
Oregon taxes the income and Wyoming cannot. Residency, not the location of the job, drives this answer: Oregon reaches all of a resident's income, and Wyoming has no personal income tax to apply to the part earned inside its borders.
Last verified
The instinct that working in a no-tax state means paying no tax is the single most expensive misunderstanding in this niche. Wyoming 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 | Wyoming | |
|---|---|---|
| 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 | Wyoming Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Wyoming 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 → WyomingHome state only
- 1099 contractor: Oregon → WyomingHome state only — estimated payments
- Moved mid-year: Oregon → WyomingOne part-year return — the state you left
Other Oregon pairs
Questions people actually ask
I live in Oregon and work in Wyoming. Which state takes the tax out of my paycheck?
Oregon taxes the income and Wyoming cannot. Residency, not the location of the job, drives this answer: Oregon reaches all of a resident's income, and Wyoming has no personal income tax to apply to the part earned inside its borders.
Which state should my employer be withholding for?
Oregon. Your employer should withhold Oregon tax rather than Wyoming tax on these wages. If a Wyoming line is showing on your pay stub, raise it with payroll now rather than at filing time.
How current is this?
The Oregon and Wyoming rules on this page were last checked against Oregon Department of Revenue and Wyoming 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
- Wyoming Department of Revenue — individual income taxaccessed 2026-08-07