State tax filing

According to oregon pub 17, for non-residents with rental property in Oregon, you don't have to file an Oregon return if:

1. Your only Oregon-source income is from rental property, and
2. You have a loss from the rental activity for the year.
3. However, you must file Oregon returns for all applicable loss years if:

• You later sell the rental property in a fully-taxable transaction;
• The sale results in gain that would otherwise be taxed by Oregon;
• You have suspended passive activity losses from the rental activity;
•  You are deducting your suspended losses from that gain on your federal return

I would still file the return, just to be safe even if the income level does not reach the $4700 threshold.

[ Edited 02/04/22|02:48 PST]