Are you a resident, a part-year resident, or a nonresident? The following will help you decide:
Full-year Resident: You are a full-year Oregon resident if you live in Oregon all year. You are also a full-year Oregon resident, even if you live outside Oregon, 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 intend to come back to when you are away.
You are still a full-year resident if:
- You temporarily moved out of Oregon, or
- You moved back to Oregon after only a temporary absence.
Part-year Resident: You are a part-year resident if you moved into or out of Oregon during the tax year.
Nonresident: You are a nonresident if your permanent home is outside Oregon all year.
Special-case Oregon residents: You are considered a nonresident if all the following are true:
- You are 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.
Oregon resident living in a foreign country: You are considered a nonresident for all or part of the year if you meet the federal "physical presence" test or "bona fide residence" test for residents of the United States living in a foreign country.
This information is available on this document at Oregon Department of Revenue.