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Oregonworking inConnecticut
COE Risk — may owe tax even if fully remote

Connecticut

Work State Tax Rate
2%-6.99%
Withholding Starts
After 15 days
Law Last Updated
Jan 1, 2025

Employee Obligations (Which Returns YOU Must File)

Connecticut has a Convenience of Employer rule that affects Oregon residents. If your employer is in Connecticut and you work remotely from Oregon, Connecticut may still tax your paycheck. File a nonresident Connecticut return plus your Oregon return and claim the Schedule OR-ASC credit. Consider consulting a CPA.

Employer Obligations (What Your Employer Must Withhold & Remit)

Connecticut's Convenience of Employer rule may require withholding Connecticut tax even if the Oregon employee works 100% remotely. Register for withholding and unemployment. Must withhold PFML contributions. Connecticut's COE rule does not apply to Minnesota employees. Unemployment applies to the first $25,000 of wages.

Other Paycheck Deductions (Disability, Paid Leave, Unemployment)

PFML 0.5%.

Remote Work Tax Risk — Convenience of Employer (COE) Rule

Connecticut has a reciprocal Convenience of Employer rule that affects Oregon residents. If your employer is based in Connecticut and you work remotely from Oregon, Connecticut may tax your entire paycheck as if you worked there.

Row last reviewed: May 4, 2026Home state credit form: Schedule OR-ASC

This is general information, not tax or legal advice. Laws change frequently. Always consult a licensed CPA or tax attorney for your specific situation. All information researched as of March 21, 2026.