In 2020, after my son graduated from an Oregon university, he returned to California (which has been his permanent home) for a couple of months. But then he moved to Portland, OR for a 2-year job. For 2020, I filed an OR tax return and a part-time CA return for him In 2021, he continued the OR job and lived in OR, but he has maintained a CA driver's license, continues to use our CA home address for his investments on which he earns dividends etc. , and plans to return to California in 2022. For the 2021 return, 1) is OR his state of residency?
2) Does he need to change his address on all returns to the OR address? 3) With a CA address on his 1099s, does he claim this income as CA income and have to potentially file a CA non-resident return?
