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Oregon
Employee Obligations (Which Returns YOU Must File)
Oregon has a Convenience of Employer rule, but it does not apply to Wisconsin residents. Standard rules apply: if you physically work in Oregon, file a nonresident Oregon return and claim the Schedule OS credit on your Wisconsin return.
Employer Obligations (What Your Employer Must Withhold & Remit)
Register for withholding, unemployment, Paid Leave Oregon, and transit taxes from day 1. Unemployment applies to the first $56,700 of wages. Paid Leave Oregon employer contribution is 0.4% for employers with 25 or more employees. TriMet transit tax: employer pays 0.8237% in the Portland area. Lane Transit: employer pays 0.79% in the Eugene area.
City & Local Income Taxes (Extra Filings Beyond the State Return)
The Portland area is expensive for high earners. Metro Supportive Housing Services (SHS) tax: 1% on income above $125,000 single / $200,000 joint. Multnomah County Preschool for All (PFA): 1.5% above $125,000/$200,000 plus an additional 1.5% above $250,000/$400,000. Combined local taxes for high earners can exceed 4% on top of the state rate. All apply to nonresidents. The M1CR credit does NOT cover these local taxes.
Other Paycheck Deductions (Disability, Paid Leave, Unemployment)
Statewide transit tax 0.2% (doubled from 0.1% effective January 1, 2026; returns to 0.1% on January 1, 2028) plus Paid Leave Oregon 0.6% (1.0% if employer has fewer than 25 employees).
Remote Work Tax Risk — Convenience of Employer (COE) Rule
Oregon has a limited COE rule that only applies to nonresident corporate officers and executives whose compensation is exclusively for managerial services. Regular Wisconsin employees are not affected.
Related guides
More from Wisconsin · Cross-State Work
- Wisconsin → Maine
- Wisconsin → Michigan
- Wisconsin → Minnesota
- Wisconsin → Missouri
- Wisconsin → Mississippi
Moving to Oregon from elsewhere · Cross-State Work
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.