We were Oregon residents until June 2020, when we moved to Washington. We purchased our primary home in Portland in July 2014, converted it to a rental in July 2020 when we moved, and ended up selling it in April 2021.
The renters moved out in February and their January rent was collected in December 2020 and counted as 2020 income, so our 2021 rental income was below the $4,700 income threshold for married couples filing jointly to file a non-resident return. The profits on the home sale were exempt from capital gains as it was our primary home for more than two of the five years before we sold it.
Do we need to file an Oregon non-resident tax return due to the home sale, or are we exempt due to our Oregon income falling below the income threshold?
