Full-year residents. Oregon allows you the same deduction you claimed on your federal return. The federal deduction flows through to your Oregon return via your federal adjusted gross income. You will not claim an additional deduction on your Oregon return.
Part-year residents. Oregon allows a deduction for your moving expenses only if they were connected to employment in Oregon.
Exception. Oregon allows you a deduction for moving expenses if they were paid after becoming an Oregon resident, even if they weren't connected to employment in Oregon.
Example 1: Helen moved from Seattle, Washington, to Portland, Oregon, to take a job in Portland. Her moving expenses are deductible for Oregon.
Example 2: Ezra moved out of Oregon to take a job in another state. His moving expenses are not deductible for Oregon.
Example 3: Becker moved from New Jersey to Oregon to take a job in California. He paid his moving expenses after he became a resident of Oregon. Becker may deduct his moving expenses although his employment is not in Oregon.
Nonresidents. Oregon allows this deduction only if your moving expenses were paid in connection to Oregon employment.
Example 4: Javier moved from Texas to Payette, Idaho, to take a job in Ontario, Oregon. His moving expenses are deductible for Oregon.