State tax filing

 > Yes, you should prepare your California Non-Resident return first.

 

When the resident state of a taxpayer is Oregon, and the nonresident state is California.  The credit  for the tax paid for the nonresident income in California is passed from Oregon to California as these states use Reverse Credit. It is better to create the tax return for Oregon first. The tax to be paid in California is calculated by Schedule S Other State Tax Credit in the California Nonresident or Part Year Resident Income Return 540 NR for California. In this form, the tax paid in Oregon for the nonresident income in California is calculated as

  Income in California  x (Income Tax in Oregon / Adjusted Gross Income in Oregon)

 

The article cited is not for a case of Reverse Credit.