Individuals

Your residency status determines the Oregon tax return form you file.

Full-year residents

You're a full-year resident and will use Form OR-40 if all of the following are true:

  • You think of Oregon as your permanent home.
  • Oregon is the center of your financial, social, and family life.
  • Oregon is the place you plan on coming back to when you're away.

You're still a full-year resident if you temporarily move out of Oregon, and then move back.

Part-year residents

You're a part-year resident if you move into or out of Oregon during the tax year. You'll use Form OR-40-P if any of these are true:

  • You're a part-year resident.
  • You're filing jointly and, between you and your spouse/RDP, one of you is a full-year Oregon resident and the other is a part-year resident.
  • You're filing jointly and both you and your spouse/RPD are part-year Oregon residents.
  • You qualified as an Oregon resident living in a foreign country for part of the year.

Nonresidents

You're a nonresident if your permanent home is outside of Oregon and you'll use Form OR-40-N.

You're also considered a nonresident if all the following are true (special-case Oregon residents):

  • You're an Oregon resident who maintained a permanent home outside Oregon the entire year.
  • You didn't keep a home in Oregon during any part of the year.
  • You spent less than 31 days in Oregon during the year.
  • You meet the federal "physical presence" test or "bona fide residence" test for residents of the United States living in a foreign country.
You'll use the Form OR-40-N if any of these are true:
  • You're a nonresident.
  • You're a special-case Oregon resident.
  • You're filing jointly and either you or your spouse/RDP (or both) is a nonresident.
  • You meet the military personnel nonresident requirements.
  • You qualified as an Oregon resident living in a foreign country for the entire year.
  • You earned wages in Oregon, sold a property in Oregon, or had other Oregon source income.