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New York
Employee Obligations (Which Returns YOU Must File)
New York has a Convenience of Employer rule that affects Oregon residents. If your employer is in New York and you work remotely from Oregon, New York may still tax your paycheck. File a nonresident New York return plus your Oregon return and claim the Schedule OR-ASC credit. Consider consulting a CPA.
Employer Obligations (What Your Employer Must Withhold & Remit)
New York's Convenience of Employer rule may require withholding New York tax even if the Oregon employee works 100% remotely. Register from day 1. New York is the most burdensome state for employers regarding remote workers. The COE rule means employers must withhold NY tax for remote Minnesota employees unless the remote work is a documented business necessity. Register for MCTMT if metro payroll exceeds $312,500 per quarter. Unemployment applies to the first $13,000 of wages. MCTMT is up to 0.895% on all wages in the metropolitan commuter district.
City & Local Income Taxes (Extra Filings Beyond the State Return)
NYC income tax (3%-3.9%) is for residents only — nonresidents do NOT owe NYC tax. Yonkers charges 0.5% on nonresidents (Form Y-203). MCTMT is an employer-level tax.
Other Paycheck Deductions (Disability, Paid Leave, Unemployment)
State Disability approximately $0.60 per week maximum plus Paid Family Leave at 0.432% (maximum approximately $412 per year).
Remote Work Tax Risk — Convenience of Employer (COE) Rule
New York has a full Convenience of Employer rule that affects Oregon residents. If your employer is based in New York and you work remotely from Oregon, New York may tax your entire paycheck as if you worked there.
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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.