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Level 2
January 24, 2026
Question

MFS in Community Property State

  • January 24, 2026
  • 1 reply
  • 9 views

My wife and I reside in Washington (Community Property State). All of her income is from Washington however mine is mostly from Oregon but some from other states. We are filing married filing separately does my wife also need to file a state tax return?

    1 reply

    DaveF1006
    Level 15
    January 26, 2026

    Yes, your wife will need to file an Oregon non-resident tax return. Oregon law (specifically OAR 150-316-0122) explicitly states that a nonresident whose spouse resides in a community property state is taxable on their share of the community property income.

     

    If her 1/2 share of her income is below Oregon's filing threshold of $2835, she will not need to file an Oregon non-resident return.

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    TimwelterAuthor
    Level 2
    January 27, 2026

    Thanks for your response! I am not seeing that OAR reference anywhere it looks like it may have been changed?