The date you choose as the first day of residency can coincide with one of the following events:
You or your spouse arrived in the state or country
Your belongings arrived
You or your spouse started work
You started renting your new place
You purchased your new home
You or a family member enrolled in school
You or your spouse registered to vote
You or your spouse applied for a state driver's license
What makes you a resident of a state (or country)?
If you sold a house in CA, then that sale (and the recaptured depreciation) are reportable to CA - not OR.
The property was located in CA and, most importantly, any depreciation you claimed on the property was claimed on previous CA returns. If you "recaptured" any depreciation, then CA wants to share in that benefit.
Residency rules vary from state to state. For example, if you spend more than a certain number of days in some states, you're considered a resident whether it makes sense to you or not. If you have any concerns, check with your State Department of Revenue for specific residency rules, especially as they apply to your particular situation.
