150-101-071 (Rev. 03-27-20) Form OR-STI Instructions
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
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 you’re 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
• 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 isn’t required.
• Income received for planting or harvesting seasonal agri-
cultural crops if the total wages received are less than
• Other income that isn’t wages, such as unemployment,
retirement, and interest.
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 don’t file this form to report
and pay tax. See the exceptions for income not subject to
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. Don’t 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.
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The Form OR-STI instructions were updated on March 27, 2020 to reflect Director’s Order 20-01.