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How can I determine if I am a resident of Oregon?

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Question
How can I determine if I am a resident of Oregon?

Answer

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.


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Article Details
Views: 1439 Created on: Jun 15, 2013
Date updated: Dec 18, 2018
Posted in: States, Oregon

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