Commuter taxes 2026

Live in Nevada, work in Oregon

Your home state has no income tax, so there is no credit to offset the work state's tax. You pay the work state as a nonresident.

Official tax guidance for both states

Check withholding, filing requirements and current forms with each state's tax agency.

Agency directory checked 2026-10-01 against the IRS state-government directory. This verifies the agency links, not an individual tax result. Use forms for the year you are filing.

Before you use this estimate

This model assumes a full-year resident of Nevada, ordinary employee wages and all workdays physically in Oregon. Check exemption eligibility before treating a work-state amount of $0 as your own result. Withholding is a prepayment, not final tax liability. Other income, a move during the year, remote work and separate local taxes or credits can change the result.

State income tax: $7,148 a year

Modeled annual state income tax for living in Nevada and working in Oregon: about $7,148 on $100,000 of wages, $7,148 more than if you worked in Nevada.

Limits of this estimate:
  • Oregon uses provisional withholding-based 2026 planning inputs; confirm the final annual-return parameters.

Your home state has no income tax, so there is no credit to offset the work state's tax. You pay the work state as a nonresident.

Tax guide and official sources: live in Nevada, work in Oregon

Official agency starting points: Nevada tax agency (opens in new tab) · Oregon tax agency (opens in new tab). These directory links identify the selected states' agencies, not your filing obligations. Check their individual-tax guidance and forms for the year you are filing.

Tax to Oregon
$7,148
nonresident
Tax to Nevada
$0
resident
Total state tax
$7,148
Typical state returns
1

This is the usual filing pattern, not a determination that you must file. Filing thresholds, age or dependent status, other income and withholding refunds can change which returns you need.

How this $100,000 estimate adds up

These steps follow the selected home, work state, salary and filing status. They reconcile the model's annual liability, not the amounts withheld from your paycheck.

Modeled state income tax for Nevada residence and Oregon work
StepOregon work stateNevada home state
Tax before the modeled other-state credit$7,148$0
Modeled other-state credit subtracted$0$0
Tax after that credit$7,148$0

Total: $7,148 + $0 = $7,148 a year. Amounts are rounded for display. Work-state wage exemptions, when applicable, are already reflected in the first row; they are not an other-state credit.

No other-state credit is subtracted in this selected scenario. Included county components stay in these amounts; excluded local taxes and credits stay excluded. Federal income tax, payroll programs and refund eligibility are outside this reconciliation.

State tax at different salaries

WagesTo ORTo NVModeled totalIf you worked in NV
$50,000$3,204$0$3,204$0
$75,000$5,055$0$5,055$0
$100,000$7,148$0$7,148$0
$150,000$12,805$0$12,805$0
$250,000$22,705$0$22,705$0

Single filer, all wages earned in Oregon, 2026 state tax rules, standard deductions. Local income taxes not included.

What to do

Working from home for an Oregon employer

Oregon has a "convenience of the employer" rule. Limited rule: applies only to nonresidents in managerial roles for Oregon employers. Not a general remote-worker rule.

Local income taxes

Frequently asked questions

Do I pay Oregon income tax if I live in Nevada?

Yes. Oregon taxes wages earned there by nonresidents. On $100,000 that's about $7,148.

Do I have to file taxes in both Nevada and Oregon?

Usually you file only one state return (a nonresident return in Oregon), though some states still require a nonresident return to get a refund of any wrongly withheld tax.

Will I be taxed twice?

No. Nevada has no income tax, so there is no resident state income tax on these wages; you pay Oregon's nonresident tax, about $7,148 on $100,000. Local taxes need a separate check.

Related

Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.