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State tax filing
It depends.
No you will not have to file an OR nonresident state income tax return because your OR gambling winnings ($1,900) are less than the income threshold for filing in OR as a nonresident (see screenshot).
However, if you are being claimed as a depend on someone else's income tax return, then you will need to file an OR nonresident state income tax return to report your OR gambling winnings.
‎June 5, 2019
11:10 PM