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Form OR-STI Instructions
Oregon Statewide Transit Individual Tax Return 2023
General information Exceptions
The statewide transit individual (STI) tax helps fund public The following income isn’t subject to the STI tax:
transportation services within Oregon. The tax is one-tenth
• Income received for work performed as an independent
of one percent (0.001), or $1 per $1,000 of wages. STI tax
contractor (self-employment income) reported on federal
is calculated on wages earned by an employee who is an
Oregon resident regardless of where the work is performed, Schedule C.
or an employee who is a nonresident who performs services • Income received by a nonresident who is exempt from
in Oregon. state income tax under OAR 150-316-0173 (air carrier
employees and Amtrak Act) or ORS 316.127(8) (hydroelec-
Use this form to report STI tax that wasn’t withheld from tric dam workers and waterway workers).
your wages or to receive a refund of STI tax that was withheld • Income received by an enrolled member of a federally
from your wages even though you weren’t subject to the tax. recognized American Indian tribe that qualifies for the
You may file this information electronically; see “Filing exemption from state income tax. See “American Indian”
information” for additional details. 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
Do I need to file? ordained, commissioned, or licensed minister of a church
in the exercise of the minister’s ministry.
You must file Form OR-STI if you were an Oregon resident • Income received for temporary employment as an emer-
and: gency forest fire fighter.
• You earned taxable wages from an employer located • Income received for active service in the Armed Forces
outside Oregon for work performed outside Oregon; and of the United States if federal withholding isn’t required.
• Your employer didn’t withhold STI tax from your wages. • Income received for planting or harvesting seasonal agri-
cultural crops if the total wages received are less than
STI tax withholding will be located in box 14 of the Form
$300 annually.
W-2 you received from your employer.
• Other income that isn’t wages, such as unemployment,
Don’t file Form OR-STI to report or pay tax if your employer retirement, and interest.
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. Form instructions
You may also file Form OR-STI to claim a refund if you were Important: If you file jointly for state personal income tax
a nonresident of Oregon and: purposes, you and your spouse must file separate Forms
• You earned taxable wages while working inside and out- OR-STI, as needed.
side Oregon; and Line 1: Taxable wages
• Your employer withheld STI tax from all of your wages.
Taxable wages are wages earned that are subject to Oregon
Nonresidents can claim a refund of the STI tax withheld for personal income tax.
work performed outside Oregon because it’s not subject to
the STI tax. Work performed inside of Oregon is subject to Full-year residents. Enter taxable wages from box 1 of your
the STI tax. Form(s) W-2 earned from employers located outside Oregon
who didn’t withhold the STI tax. If withholding is reported in
Example 1: If you’re a Washington resident working for an box 14 of your Form(s) W-2 don’t file this form to report and
Oregon employer and you telework from your Washington pay tax. See the exceptions for income not subject to STI tax.
residence during the year, only the wages you earned while
working in Oregon are subject to the STI tax. If your with- Nonresidents. Enter taxable wages earned for work per-
holding is based on 100% of your wages, you can file Form formed in Oregon. This will generally be the wages included
OR-STI to claim a refund of STI tax withheld from wages on line 7S of Form OR-40-N or Form OR-40-P. Don’t file this
that are not subject to this tax. form if all of your wages are taxable to Oregon and all of
your employers withheld the STI tax.
File and pay the tax due by April 15, 2024. If you have an
extension to file your personal income tax return, check Part-year residents. Follow the full-year resident instruc-
the “Extension filed” box. Your STI tax return due date is tions for the period you were an Oregon resident. Follow
also extended by the same time frame. An extension to file the nonresident instructions for the period you were a non-
doesn’t mean more time to pay. resident of Oregon.
150-101-071-1 (Rev. 08-18-23) Page 1 of 3 2023 Form OR-STI Instructions
