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If a permanent place of abode is maintained in Oregon, and the person is in this state for more than 200 days during the tax year, then the person is taxed as a resident of Oregon.
Youre a part-year resident if you move into or out of Oregon during the tax year. Youll use Form OR-40-P if any of these are true: Youre a part-year resident. Youre filing jointly and, between you and your spouse, one of you is a full-year Oregon resident and the other is a part-year resident.
Youre a nonresident if your permanent home is outside of Oregon and youll use Form OR-40-N. Youre also considered a nonresident if all the following are true (special-case Oregon residents): Youre an Oregon resident who maintained a permanent home outside Oregon the entire year.
The state of Oregon requires you to pay taxes if youre a resident or nonresident that receives income from an Oregon source.
Nonresident aliens must file and pay any tax due using Form 1040NR, U.S. Nonresident Alien Income Tax Return.
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Get the current filing years forms, instructions, and publications for free from the Internal Revenue Service (IRS). Download them from IRS.gov. Order by phone at 1-800-TAX-FORM (1-800-829-3676)
Part-Year Resident: If you lived in Oregon for part of the year, the state will tax all of the income you earned for the part of the year that you lived in Oregon and any income earned from Oregon-based sources for the remainder of the year.
Many large grocery stores, copy centers and office supply stores have forms you can photocopy or print from a CD.
ing to the Oregon instructions: A Resident is someone who is domiciled in this state. A Nonresident is someone who was domiciled outside Oregon and lived outside Oregon for the entire year. A Part-Year Resident is someone who was domiciled in Oregon for part of the year.
A property tax record, utility bills, rent receipts, a lease or rental agreement or other document that shows you reside in Oregon; Enrollment records or other documentation that you are attending an educational institution maintained by public funds and pay resident tuition fees; Motel, hotel, campground or

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