Oregon Department of Revenue
2019 Form OR-STI
Oregon Statewide Transit Individual Tax Return
Submit original form—do not submit photocopy.
Office use only
Page 1 of 1, 150-101-071
(Rev. 03-27-20, ver. 01)
1. Taxable wages (see instructions) .......................................................................................................... 1.
2. Tax. Line 1 multiplied by 0.001. Round to the nearest dollar ............................................................... 2.
3. Tax withheld from Form(s) W-2 box 14 (see instructions). Include a copy of each Form W-2. ............ 3.
4. Enter payments you made prior to the filing of this return (see instructions) ....................................... 4.
5. Total payments and tax withheld. Add lines 3 and 4 ........................................................................ 5.
6. Penalty and interest for filing or paying late (see instructions) ............................................................. 6.
7. Tax plus penalty and interest. Add lines 2 and 6 .................................................................................. 7.
8. Tax to pay. If line 5 is less than line 7, you have tax to pay. Line 7 minus line 5 ................................. 8.
9. Refund. If line 5 is more than line 7, you overpaid. Line 5 minus line 7 .............................................. 9.
Direct deposit
10. For direct deposit of your refund, see instructions. Check the box if this refund will go to an account outside the United States:
Type of account: Checking or Savings
Routing number:
Account number:
Sign here. Under penalty of false swearing, I declare that the information in this return is true, correct, and complete.
Your signature
Preparer’s mailing address
Signature of preparer other than taxpayer
Important: Include a copy of your Form(s) W-2. Without this information, we may adjust your return.
City State ZIP code
Preparer’s phone Preparer license number, if professionally prepared
Amended return Extension filed
Last name Social Security number (SSN)First name
State Phone
Current mailing address
City ZIP code
Date of birth
Caution: This form applies to a limited number of employees. See the instructions before filing this form.
The Form OR-STI instructions were updated on March 27, 2020 to reflect Directors Order 20-01.
( )
Clear form
150-101-072 (Rev. 07-17-19, ver. 02)
Tax year:
Date of birth (mm/dd/yyyy)
Current mailing address
City State Contact phoneZIP code
Enter payment amount
Oregon Department of Revenue
Oregon Statewide Transit Individual Tax Payment Voucher and Instructions
Page 1 of 1, 150-101-072
(Rev. 07-17-19, ver. 02)
Form OR-STI-V, Oregon Statewide Transit Individual Tax Payment Voucher
Office use only
Payment type (check only one):
Extension payment
Amended return
Original return
Cut on dashed line below to detach voucher. Visit www.oregon.gov/dor/forms to print more vouchers.
First name Last nameInitial
Online payments:
You can make payments anytime at www.oregon.gov/dor. Don’t use Form OR-STI-V with online payments.
Payments with a return:
If you’re mailing a payment with Form OR-STI, send the payment and return in the same envelope and don’t use Form
OR-STI-V. We accept checks, money orders, and cashier’s checks. Don’t mail cash. See the instructions for the return you
are filing for the mailing address to send your return and payment.
Payments without a return:
If you’re mailing a payment without a return, mail your check, money order, or cashier’s check with Form OR-STI-V to:
Oregon Department of Revenue
PO Box 14950
Salem OR 97309-0950
Write “2019 Form OR-STI-V” and the last four digits of your SSN or ITIN on your check.
Form OR-STI-V instructions
Tax year. All taxpayers enter: Begins: 01/01/2019. Ends: 12/31/2019.
Payment type. Check the appropriate box for the type of payment being made.
Taxpayer information. Completely fill out the information on the form. If your address has changed since the last time
you filed a return, complete a Change of Address/Name form and mail it to us. Your address will not be updated using
information on Form OR-STI-V.
Note: If you are viewing this form electronically and you see a solid box instead of letters or numbers, adjust the view size
to 100 percent and press the tab key to move through the fields.
150-101-071 (Rev. 03-27-20) Form OR-STI Instructions
General information
Due date extension. Director’s order 20-01, extended the
Oregon tax filing and payment deadline from April 15,
2020 to July 15, 2020. As a result, interest and penalties with
respect to the Oregon tax filings and payments extended by
this Order will begin to accrue on July 16, 2020.
The statewide transit individual (STI) tax helps fund public
transportation services within Oregon. The tax is one-tenth
of one percent (0.001), or $1 per $1,000 of wages. STI tax
is calculated on wages earned by an employee who is an
Oregon resident regardless of where the work is performed,
or an employee who is a nonresident who performs services
in Oregon.
Do I need to file?
You must file Form OR-STI if you were an Oregon resident
You earned taxable wages from an employer located
outside Oregon for work performed outside Oregon; and
Your employer didn’t withhold STI tax from your wages.
STI tax withholding will be located in box 14 of the Form
W-2 you received from your employer.
Don’t file Form OR-STI to report or pay tax if your employer
is located in Oregon. Your employer has already withheld
and paid this tax on your behalf. This is true even if with-
holding is not reported in box 14 of your Form W-2.
You may also file Form OR-STI to claim a refund if you were
a nonresident of Oregon and:
You earned taxable wages while working inside and out-
side Oregon; and
Your employer withheld STI tax from all of your wages.
Nonresidents can claim a refund of the STI tax withheld for
work performed outside Oregon because it’s not subject to
the STI tax. Work performed inside of Oregon is subject to
the STI tax.
Example 1: If youre a Washington resident working for an
Oregon employer and you telework from your Washington
residence during the year, only the wages you earned while
working in Oregon are subject to the STI tax. If your with-
holding is based on 100% of your wages, you can file Form
OR-STI to claim a refund of STI tax withheld from wages
that are not subject to this tax.
File and pay the tax due by July 15, 2020. If you have an
extension to file your personal income tax return, check
the “Extension filed” box. Your STI tax return due date is
also extended by the same time frame. An extension to file
doesn’t mean more time to pay.
The following income isn’t subject to the STI tax:
Income received for work performed as an independent
contractor (self-employment income) reported on federal
Schedule C.
Income received by a nonresident who is exempt from
state income tax under OAR 150-316-0173 (air carrier
employees and Amtrak Act) or ORS 316.127(8) (hydroelec-
tric dam workers and waterway workers).
Income received by an enrolled member of a federally
recognized American Indian tribe that qualifies for the
exemption from state income tax. See “American Indian
under the subtractions section of Publication OR-17.
Income received for domestic services in a private home.
Income received for services performed by a duly
ordained, commissioned, or licensed minister of a church
in the exercise of the minister’s ministry.
Income received for temporary employment as an emer-
gency forest fire fighter.
Income received for active service in the Armed Forces
of the United States if federal withholding isnt required.
Income received for planting or harvesting seasonal agri-
cultural crops if the total wages received are less than
$300 annually.
Other income that isn’t wages, such as unemployment,
retirement, and interest.
Form instructions
Important: If you file jointly for state personal income tax
purposes, you and your spouse must file separate Forms
OR-STI, as needed.
Line 1: Taxable wages
Taxable wages are wages earned that are subject to Oregon
personal income tax.
Full-year residents. Enter taxable wages from box 1 of your
Form(s) W-2 earned from employers located outside Oregon
who didn’t withhold the STI tax. If withholding is reported
in box 14 of your Form(s) W-2 dont file this form to report
and pay tax. See the exceptions for income not subject to
STI tax.
Nonresidents. Enter taxable wages earned for work per-
formed in Oregon. This will generally be the wages included
on line 7S of Form OR-40-N or Form OR-40-P. Dont file this
form if all of your wages are taxable to Oregon and all of
your employers withheld the STI tax.
Part-year residents. Follow the full-year resident instruc-
tions for the period you were an Oregon resident. Follow
the nonresident instructions for the period you were a non-
resident of Oregon.
Page 1 of 3
The Form OR-STI instructions were updated on March 27, 2020 to reflect Directors Order 20-01.
150-101-071 (Rev. 03-27-20) Form OR-STI Instructions
Page 2 of 3
Line 2: Tax
Multiply the amount on line 1 by 0.1% (0.001). Round to the
nearest dollar.
Example 2: A taxpayer reports $35,500 taxable wages on line
1. They will calculate $36 of STI tax to enter on line 2 ($35,500
x 0.001 = $35.50, which is rounded up to $36.00).
Line 3: Withholding
Nonresidents and part-year residents: Enter the amount of
STI tax withheld from your Form(s) W-2, reported in box 14,
while you were a nonresident.
Full-year residents: Enter zero on this line. Only file this
form to report wages on line 1 if your employer is located
outside Oregon and didnt withhold STI tax. Don’t file this
form if your wages were earned inside Oregon.
Line 4: Payments
Enter payments you made for STI tax prior to filing your 2019
original or amended return. Don’t include withholding or
payments you made for any other taxes.
Line 6: Penalty and interest
Your 2019 STI tax and return are due by July 15, 2020. If you
file an extension for your personal income tax return, your
STI tax return due date is also extended by the same time
frame. An extension to file doesn’t mean more time to pay.
Penalty. Include a penalty if after July 15, 2020 you:
Mail your payment (even if you have an extension to file);
File your return showing STI tax to pay.
The late-payment penalty is 5 percent of the STI tax reported
on line 2 that you didnt pay by July 15, 2020.
If you file more than three months after the due date, a 20
percent late-filing penalty will be added; so you will owe a
total penalty of 25 percent of any STI tax not paid.
Interest. If youre paying your STI tax after July 15, 2020,
include interest on any unpaid STI tax. Interest starts the
day after the original return due date and accrues until the
date of your payment.
The annual interest rate is 6 percent (0.06). Interest is charged
daily starting the day after the due date. The daily rate is
0.0164 percent (0.000164).
Here’s how to figure interest:
STI tax x 0.000164 x number of days.
If the STI tax isnt paid within 60 days from the date of our
billing notice, the interest rate increases to 10 percent (0.10)
per year.
Line 8: Tax to pay
See payment options for information about submitting your
Line 9: Overpayment
If your payments and STI tax withheld are more than your
STI tax plus penalty and interest, you overpaid and we will
issue a refund.
Line 10: Direct deposit
Follow these instructions if you want us to deposit your
refund directly into your bank account instead of mailing
you a check:
Contact your bank to make sure your deposit will be
accepted and to get your routing and account numbers.
Check the box if your refund will go to an account outside
the United States. Note: If you check this box, you will be
issued a paper check.
Check the appropriate box, either checking or savings,
but not both.
Enter your nine-digit routing number. The routing num-
ber must begin with 01 through 12, 21 through 32, or 61
through 72.
Enter the account number into which you want your
refund deposited. The account number can be up to 17
characters (both numbers and letters). Don’t include
hyphens, spaces, or special symbols. Be sure the account
and routing numbers are correct. These numbers can’t
be changed after the return is filed.
Payment options
Electronic payment from your checking or savings
You can pay your STI tax directly from your checking or
savings account. Go to www.oregon.gov/dor and click the
link for Revenue Online. There is no fee to use this service.
Direct debit may be available with e-filed returns at the time
of filing.
Credit card payments
You can pay with your Discover, MasterCard, or Visa credit
card. The service provider will charge you a convenience
fee. The service provider will tell you what the fee is dur-
ing the transaction. You will have the option to continue
or cancel the transaction before entering your credit card
information. If you complete the credit card transaction,
you will receive a confirmation number. Keep this confir-
mation number as proof of payment—don’t send it with
your return.
To pay by credit card, go to www.oregon.gov/dor and click
the link for Revenue Online.
Don’t use Form OR-STI-V if you’re using an electronic
payment option. Use this voucher only if paying by check
or money order.
Check or money order
Make your check or money order payable to “Oregon
Department of Revenue.
150-101-071 (Rev. 03-27-20) Form OR-STI Instructions
Page 3 of 3
Write “2019 Oregon Form OR-STI” and the last four digits
of your social security number on your check.
Use blue or black ballpoint ink. Don’t use gel ink or the
colors red or purple.
Don’t send cash or a postdated check.
Send your payment and Form OR-STI in the same enve-
lope. Dont use Form OR-STI-V if mailing a payment with
your return.
Signature. Be sure to sign and date your return. By signing
the return, you certify that the information on the return is
true, correct, and complete.
Preparer signature. Anyone who prepares, advises, or
assists in preparing this tax return in exchange for compen-
sation should also sign the return.
Signing the return doesn’t grant your preparer the right
to represent you or make decisions on your behalf. See the
Tax Information Authorization and Power of Attorney for Rep-
resentation form and instructions on our website for more
Preparer license number. Licensed tax consultants and
tax preparers: Enter your license number. CPAs: Enter your
certificate number. Tax-Aide volunteers: Enter your TCE site
number. All others: Leave blank. Don’t enter your driver’s
license number.
Contact the following agencies to check the status of your
Oregon tax practitioner:
State Board of Tax Practitioners in Salem, (503) 378-4034
for licensed tax consultants or preparers, or go to www.
State Board of Accountancy in Salem, (503) 378-4181 for
public accountants and certified public accountants, or go
to www.oregon.gov/boa.
Amended return
You may need to amend your return if:
You received an additional Form W-2 and youve already
filed Form OR-STI; or,
You received a corrected Form W-2 that changed the
amount of wages previously reported on Form OR-STI.
To amend your return, complete Form OR-STI and check the
Amended return” box. Complete the form with all avail-
able information as if it was your original return. If any of
the numbers on your original return were adjusted, use the
adjusted amounts. Complete the STI Amended Worksheet
to figure your refund, or additional tax to pay.
STI amended worksheet
1. Tax from line 2 of your
amended Form OR-STI ..........................1. _____________
2. Refund from line 9 of your
original Form OR-STI ............................ 2. _____________
3. Line 1 plus line 2 .................................... 3. _____________
4. Total payments made towards your
2019 STI tax. Include STI tax withheld
reported on line 3 of your
original Form OR-STI ............................ 4. _____________
5. Line 3 minus line 4 ................................ 5. _____________
If line 5 is a negative amount, Stop.
This is your amended refund.
If line 5 is a positive amount, this is
your STI tax due; continue to line 6.
6. Calculate penalty and interest on
your tax due (see instructions) ............ 6. _____________
7. Line 5 plus line 6. This is your
amended tax to pay ................................7. _____________
If you owe, follow the instructions for payment options to
submit your payment electronically or by mail. Dont sub-
mit this worksheet with your amended return. Keep it with
your records.
Follow the filing instructions to submit your amended return.
Filing information
You can file Form OR-STI electronically at www.oregon/gov/dor
by using Revenue Online. Revenue Online will calculate the STI
tax, allow for payment, and verify when we receive your filing
and payment. Important: Attach a copy of your Form(s) W-2
with your Form OR-STI using file type JPG, JPEG, PNG, or PDF.
If you use software to file your personal income tax return,
you might be able to file Form OR-STI at the same time. Check
with your software provider to see if they support this form.
If you are unable to file your return electronically, you may
mail Form OR-STI, copies of your Form(s) W-2, and check or
money order if making a payment to:
Oregon Department of Revenue
PO Box 14555
Salem OR 97309-0904
Do you have questions or need help?
(503) 378-4988 or 1 (800) 356-4222
questions.dor@ oregon.gov
Contact us for ADA accommodations or assistance in other