Tracking US States & Canadian Provinces
Track Oregon tax residency
Navigate Oregon tax rules and accurately count days for residency determination
Overview
Oregon residency requirements
Domicile test for Oregon tax residency
The Oregon Department of Revenue primarily uses the domicile test to determine tax residency. You're considered an Oregon resident if the state is your domicile – your permanent home that you intend to return to after absences. The State of Oregon Department of Revenue considers factors such as maintaining a home, family presence, voter registration, and business activities in Oregon. Even during temporary absences, you may still be an Oregon resident for tax purposes if you intend to return.
Oregon's 183-day rule
In addition to the domicile test, Oregon applies a 183-day rule for tax residency. According to the Oregon Department of Revenue online resources, you're considered a resident for Oregon tax purposes if you spend more than 183 days in the state during a tax year. This includes partial days, with any portion of a day counted as a full day. However, this rule doesn't apply if you can prove you're domiciled elsewhere and your presence in Oregon is temporary.
Part-year residency and Oregon tax
Part-year residency occurs when you move into or out of Oregon during the tax year, changing your domicile. As a part-year resident, you're subject to Oregon tax on all income earned while a resident and on Oregon-source income while a non-resident. You'll need to file Form OR-40-P, available through Oregon Revenue Online, allocating your income and deductions between Oregon and other states based on your residency periods.
Nonresident obligations for Oregon tax
Even as a nonresident, you may have Oregon tax obligations. The Oregon Dept of Revenue requires nonresidents to file an Oregon tax return if they have Oregon-source income and their gross income from all sources exceeds the state's filing threshold. This includes income from work performed in Oregon, rental property located in the state, or businesses operating in Oregon. Nonresidents use Form OR-40-N, accessible via the State of Oregon Revenue Online portal, to report their Oregon-source income.
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