Determining which form to use
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, 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 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 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 (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.