Form OR-STI Instructions
                                  Oregon Statewide Transit Individual Tax Return                                 2022

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 18, 2023. 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. 08-18-22)                       Page 1 of 3                          2022 Form OR-STI Instructions

Line 2: Tax                                                       Line 9: Refund
Multiply the amount on line 1 by 0.1% (0.001). Round to the       If your payments and STI tax withheld are more than your 
nearest dollar.                                                   STI tax plus penalty and interest, you overpaid and we will 
                                                                  issue a refund. 
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 Line 10: Direct deposit
x 0.001 = $35.50, which is rounded up to $36.00).                 Follow these instructions if you want us to deposit your 
Line 3: Withholding                                               refund directly into your bank account instead of mailing 
                                                                  you a check:
Full-year residents: Enter zero on this line. Only file this 
form to report wages on line 1 if your employer is located        • Contact your bank to make sure your deposit will be 
outside Oregon and didn’t withhold STI tax. Don’t file this       accepted and to get your routing and account numbers.
form if your wages were earned inside Oregon.                     • Check the box if your refund will go to an account outside 
                                                                  the United States. Note: If you check this box, you will be 
Nonresidents and part-year residents: Enter the amount of 
                                                                  issued a paper check.
STI tax withheld from your Form(s) W-2, reported in box 14,       • Check the appropriate box, either checking or savings, 
while you were a nonresident.                                     but not both.
Line 4: Payments                                                  • Enter your nine-digit routing number. The routing num-
Enter payments you made for STI tax prior to filing your          ber must begin with 01 through 12, 21 through 32, or 61 
2022 original or amended return. Don’t include withholding        through 72.
or payments you made for any other taxes.                         • Enter the account number into which you want your 
                                                                  refund deposited. The account number can be up to 17 
Line 6: Penalty and interest                                      characters (both numbers and letters). Don’t include 
Your 2022 STI tax and return are due by April 18, 2023. If        hyphens, spaces, or special symbols. Be sure the account 
you file an extension for your personal income tax return,        and routing numbers are correct. These numbers can’t 
your STI tax return due date is also extended by the same         be changed after the return is filed.
time frame. An extension to file doesn’t mean more time 
to pay.
                                                                  Payment options
Penalty. Include a penalty if after April 18, 2023 you:
                                                                  Online payments
• Mail your payment (even if you have an extension to file); 
or                                                                You can make payments anytime at  www.oregon.gov/dor.
• File your return showing STI tax to pay.                        Don’t use Form OR-STI-V if you’re using an electronic 
The late-payment penalty is 5 percent of the STI tax reported     payment option. Use this voucher only if paying by check 
on line 2 that you didn’t pay by April 18, 2023.                  or money order and separately from the return.
                                                                  Check or money order
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      • Make your check or money order payable to   “Oregon 
total penalty of 25 percent of any STI tax not paid.              Department of Revenue.”
                                                                  • Write “2022 Oregon Form OR-STI” and the last four digits 
Interest. If you’re paying your STI tax after April 18, 2023,     of your social security number on your check.
include interest on any unpaid STI tax. Interest starts the       • Use blue or black ballpoint ink. Don’t use gel ink or the 
day after the original return due date and accrues until the      colors red or purple.
date of your payment.                                             • Don’t send cash or a postdated check.
The annual interest rate is 6 percent (0.06). Interest is charged • Send your payment and Form OR-STI in the same enve-
daily starting the day after the due date. The daily rate is      lope. Don’t use Form OR-STI-V if mailing a payment with 
0.0164 percent (0.000164).                                        your return.
Here’s how to figure interest:                                    Signature. Be sure to sign and date your return. By signing 
                                                                  the return, you certify that the information on the return is 
          STI tax x 0.000164 x number of days.                    true, correct, and complete.
If the STI tax isn’t paid within 60 days from the date of our     Preparer signature. Anyone who prepares, advises, or 
billing notice, the interest rate increases to 10 percent (0.10)  assists in preparing this tax return in exchange for compen-
per year.                                                         sation should also sign the return. 
Line 8: Tax to pay                                                Signing the return doesn’t grant your preparer the right 
See payment options for information about submitting your         to represent you or make decisions on your behalf. See 
payment.                                                          the Tax Information Authorization and Power of Attorney for 

150-101-071-1 (Rev. 08-18-22)                          Page 2 of 3                                    2022 Form OR-STI Instructions

Representation form and instructions on our website for more                 If you owe, follow the instructions for payment options to 
information.                                                                 submit your payment electronically or by mail. Don’t sub-
                                                                             mit this worksheet with your amended return. Keep it with 
Preparer license number. Licensed tax consultants and 
                                                                             your records.
tax preparers: Enter your license number. CPAs: Enter your 
certificate number. Tax-Aide volunteers: Enter your TCE site                 Follow the filing instructions to submit your amended return. 
number. All others: Leave blank. Don’t enter your driver’s 
license number.
                                                                             Filing information
Contact the following agencies to check the status of your 
Oregon tax practitioner:                                                     You can file Form OR-STI electronically at  www.oregon.gov/dor 
• State Board of Tax Practitioners in Salem, 503-378-4034                    by using Revenue Online. Revenue Online will calculate the STI 
 for licensed tax consultants or preparers, or go to  www.                   tax, allow for payment, and verify when we receive your filing 
 oregon.gov/obtp.                                                            and payment. Important: Attach a copy of your Form(s) W-2 
• State Board of Accountancy in Salem, 503-378-4181 for                      with your Form OR-STI using file type JPG, JPEG, PNG, or PDF. 
 public accountants and certified public accountants, or go                  If you use software to file your personal income tax return, 
 to  www.oregon.gov/boa.                                                     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. 
 Amended return                                                              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 
You may need to amend your return if:                                        money order if making a payment to:
• You received an additional Form W-2 and you’ve already                     Oregon Department of Revenue
 filed Form OR-STI; or,                                                      PO Box 14555
• You received a corrected Form W-2 that changed the                         Salem OR 97309-0940
 amount of wages previously reported on Form OR-STI.

To amend your return, complete Form OR-STI and check the                     Do you have questions or need help?
“Amended return” box. Complete the form with all avail-
able information as if it was your original return. If any of                  www.oregon.gov/dor
the numbers on your original return were adjusted, use the                   503-378-4988 or 800-356-4222
adjusted amounts. Complete the STI amended worksheet to                      questions.dor@ dor.oregon.gov
figure your refund, or additional tax to pay.
                                                                             Contact us for ADA accommodations or assistance in other 
STI amended worksheet                                                        languages.
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 
 2022 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. _____________

150-101-071-1 (Rev. 08-18-22)                Page 3 of 3                                                  2022 Form OR-STI Instructions