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.
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.
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.
- 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.
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.
| 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
- Idaho Form ID W-4: current employee withholding certificate (opens in new tab)
- Idaho Form 43 and individual return instructions (2025 edition) (opens in new tab)
- Idaho nonresident wage sourcing and actual-workday allocation (opens in new tab)
- Oregon OR-17 (2025): resident credit code 802 and limits (opens in new tab)
- Oregon 2026 withholding formulas: provisional planning inputs (opens in new tab)
- Oregon 2026 estimated-return guide: different published planning amounts (opens in new tab)
- Idaho annual income-tax schedule: published 2025 zero-rate band (opens in new tab)
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.
Related
- Live in Idaho, work in Oregon
- Moving from Oregon to Idaho
- Moving from Idaho to Oregon
- Live in Oregon, work in California
- Live in Oregon, work in Nevada
- Live in Oregon, work in Washington
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.