Tax Resources

Locations:

  • 01 Three Creeks Library

  • 02 Fourth Plain Commons

  • 03 Clark County Food Bank

Tools

Reference

IRS Website

TaxSlayer

Washington Department of Revenue

Working Family Tax Credit

OR Nonresident - Oregon Source Income

Oregon taxes income that was earned while working in Oregon. Income earned while working elsewhere (Washington) is not taxable.

“Nonresidents—enter the amount you earned while working in Oregon for each job. If that amount differs from the Oregon wages on your Form W-2, request a signed statement from your employer verifying the number of days worked in Oregon and the total number of days worked everywhere. Keep this document and a statement explaining your calculations with your records. If your Oregon wages aren’t stated separately on your Form W-2, compute your Oregon-source income using the following formula:”

(Days actually worked in Oregon / Days actually worked everywhere) × Total wages (line 7F) = Oregon wages (line 7S)

See OR-40-N instructions page 14

OR Nonresident - Unemployment Compensation

To determine the taxable amount:

Use the Oregon wages as a percentage of total wages reported on his nonresident tax return for the prior year to determine the percentage of unemployment benefits to be included in Oregon income for the current year.

Oregon prior year wages — divided by — Total prior year wages x Total current year unemployment compensation = Oregon unemployment compensation

Source: Oregon Department of Revenue Rule 150-316-0165 Gross Income of Nonresidents; Personal Services > Example 6: Gary, a nonresident, worked in Oregon and Washington for the last 5 years.

Oregon What’s My Kicker Calculator

  • In the Individuals section select: What’s My Kicker

The kicker is in odd number years, e.g. 2023, 2021, etc.

  • TaxSlayer: Oregon Return > Credits > Refundable Credits > Surplus Credit (Kicker)

  • If the taxpayer has a copy of their 2020 OR return, enter the Tax Before Credits (2020 Form OR-40-N line 48).

  • If the taxpayer does not have their 2020 OR return do the following:

    • Go to the credit in TaxSlayer and scroll to the bottom of the page.

    • Look up the kicker amount and enter it.