ErnieS0
Expert Alumni

State tax filing

Based on your facts, you are probably a tax “transient” with no permanent home.

 

File a part-year resident return for Oregon. Washington has no state income tax, and you did not earn any money in California.

 

In the most technical sense, you are probably still a resident of your home country, since you moved to Oregon to attend college. The IRS considers attending University to be a temporary absence from your permanent residence.

 

However, those types of residency issues only come when someone moves back to a state after a period of time and the state wants to tax income in the period of absence or the taxpayer maintains a presence in the state. For example, a couple may sell their Oregon home, buy an RV and live in mobile home parks while keeping permanent possession in their child's home where they stay in-between trips.

 

In your case, it's fine to file a part-year Oregon return rather than a nonresident return.

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