Commuter taxes 2026

Live in Oregon, work in Idaho

Idaho taxes wages for work physically performed in Idaho. Oregon taxes its resident and gives a limited credit for eligible Idaho tax; this pair does not use reverse credit.

By Abu HasnatPage updated Nov 7, 2026Data: Oregon and Idaho revenue departments (methodology)

Choose your next step

Payroll starting point: Idaho ID W-4 (opens in new tab). Oregon residence is not an Idaho withholding exemption. Home-working days need separate wage sourcing.

Official tax guidance for both states

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

Oregon: Oregon Department of Revenue (opens in new tab)
Idaho: State Tax Commission (opens in new tab)

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 Oregon, ordinary employee wages and all workdays physically in Idaho. 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.

I live inI work inAnnual wages ($)Filing status

State income tax: $7,148 a year

Modeled annual state income tax for living in Oregon and working in Idaho: about $7,148 on $100,000 of wages.

Limits of this estimate:

Oregon uses provisional withholding-based 2026 planning inputs; confirm the final annual-return parameters.
Idaho's zero-rate band uses the published 2025 annual-schedule fallback; confirm the final 2026 annual schedule.

Without wage reciprocity, the work state may tax wages earned there. Your home state generally offers a limited credit for eligible tax paid on the same income. Filing requirements, credit limits and local taxes need a separate check.

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

Official agency starting points: Oregon tax agency (opens in new tab) · Idaho 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 Idaho

$4,192

nonresident

Tax to Oregon

$2,956

resident, after credit

Total state tax

$7,148

Typical state returns

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 Oregon residence and Idaho work
Step	Idaho work state	Oregon home state
Tax before the modeled other-state credit	$4,192	$7,148
Modeled other-state credit subtracted	$0	$4,192
Tax after that credit	$4,192	$2,956

Total: $4,192 + $2,956 = $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.

The modeled credit is applied in Oregon, the home state. Actual eligibility and credit limits require the state instructions. 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

Wages	To ID	To OR	Modeled total	If you worked in OR
$50,000	$1,542	$1,662	$3,204	$3,204
$75,000	$2,867	$2,188	$5,055	$5,055
$100,000	$4,192	$2,956	$7,148	$7,148
$150,000	$6,842	$5,964	$12,805	$12,805
$250,000	$12,142	$10,564	$22,705	$22,705

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

From paycheck withholding to your returns

Withholding: Give Idaho payroll Form ID W-4 for wages earned in Idaho. Oregon residence is not a wage-withholding exemption. Check Oregon resident withholding or estimated payments separately; the annual resident credit does not automatically change payroll withholding.
Returns: Prepare Idaho nonresident Form 43 first, then Oregon resident Form OR-40 with Schedule OR-ASC, credit code 802. Keep the Idaho return and proof of payment with your Oregon records. Use the forms for the year you are filing; the linked annual instructions are the 2025 editions.
Credit or refund: Oregon, as the home state, gives the limited credit for eligible Idaho income tax on the same wages. Idaho is not one of Oregon's reverse-credit states. The Oregon credit is limited by Oregon tax, eligible Idaho tax actually paid and the mutually-taxed-income formula; other income or credits can reduce it.

Worked example: $100,000 of wages

Single filer, full-year resident of Oregon, all work performed in Idaho, no other income, standard deductions and modeled personal exemptions. Before credit, Oregon tax is $7,148. Modeled Oregon credit: $4,192. Pay $4,192 to Idaho and $2,956 to Oregon, modeled total $7,148.

At these planning inputs, Idaho tax is ($100,000 - $16,100 standard deduction - $4,811 zero-rate band) × 5.3% = $4,191.72. The $4,811 band is the published 2025 annual-schedule fallback; confirm the final 2026 annual schedule. Oregon uses provisional withholding-based 2026 inputs ($2,910 single deduction, $263 credit and up to $8,750 federal tax subtraction), giving $7,147.75 before the modeled $4,191.72 credit and $2,956.03 after it. The estimated-return guide instead lists $2,900 and $260; this is not a filed-return calculation or a payroll-withholding quote.

Annual liability, not paycheck withholding or a refund estimate. Federal tax, payroll programs, other local taxes, special credits and part-year residency are excluded. Local income taxes not included.

Remote-work and local exceptions

This example uses full-year Oregon residence and all employee services physically performed in Idaho. Idaho sources a nonresident's mixed-location wages by actual workdays, not the employer's address alone. Oregon home-working days, a move during the year, stock compensation and self-employment need separate treatment. Local taxes and payroll programs are excluded.

Official forms and instructions

Source audit 2026-10-20. Use the return and instructions for the year you are filing; a current-forms link may still show a prior-year return. Official sources checked; not independently reviewed.

Check your payslip and keep these records

Compare the payroll certificate you supplied with the state withholding on your next payslip. Check city, county and school-district entries separately; a state exemption does not settle local tax.
Keep your W-2 and other withholding statements, copies of payroll certificates, filed state and local returns, and proof of tax paid. A refund depends on actual withholding and the completed return, not this annual estimate.
Keep an actual work-location log, including home-working days. This calculator assumes ordinary employee wages, full-year residence in Oregon and every workday physically in Idaho.
If you moved during the year, have nonwage income or do not meet that scope, follow the pair's remote and local exceptions and the moving-year tax guide before using the amount as your own result. This tool does not calculate hybrid allocation, local credits or a personal refund.

What to do

Keep a record of the days you work in each state, especially if you sometimes work from home.

Local income taxes

Oregon: For 2026, Metro Supportive Housing Services tax is 1% of Metro taxable income above $128,000 Single or $205,000 joint. Multnomah County Preschool for All tax is 1.5% above $125,000 Single or $200,000 joint, with an additional 1.5% above $250,000 Single or $400,000 joint. These separate local taxes can apply to district residents and nonresidents on income earned in the district; they are excluded here. Oregon's separate Statewide Transit Tax is 0.1% on Oregon residents' wages regardless of where they work and on nonresidents' wages for services performed in Oregon; this payroll tax is also excluded from the commuting state-income-tax estimate.

Special credit rules

OR: For this Oregon-resident wage example, claim the limited credit for eligible Idaho income tax on the Oregon resident return. Idaho is not a reverse-credit state for this pair. The credit is limited by eligible tax paid and Oregon tax on mutually taxed income; other income and credits can change it. County and city taxes require a separate check.

Frequently asked questions

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

Yes. Idaho taxes wages earned there by nonresidents. On $100,000 that's about $4,192.

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

Prepare Idaho nonresident Form 43 first, then Oregon resident Form OR-40 with Schedule OR-ASC, credit code 802. Keep the Idaho return and proof of payment with your Oregon records. Use the forms for the year you are filing; the linked annual instructions are the 2025 editions.

Will I be taxed twice?

The modeled state credit reduces overlap on eligible wages; separate local taxes or sourcing differences can still leave additional tax. Oregon credits the tax you pay Idaho, so your total is about $7,148 on $100,000, compared with $7,148 if you also worked in Oregon. Local city or county taxes may still apply.

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