This may answer your question: https://secure.sos.state.or.us/oard/viewSingleRule.action?ruleVrsnRsn=20171#:~:text=(a)%20Residents%...
Credit for Income Taxes Paid to Another State — Computation
(1) General: This rule explains the computation of the credit for taxes paid to another state on mutually taxed income.
(a) Residents: An Oregon resident is allowed a credit for taxes paid to another state on mutually taxed income if the other state does not allow the credit. See section (3) of this rule for information on calculating the credit for an Oregon resident.
Example 1: Bob, an Oregon resident, receives partnership income derived from Virginia sources and joins in a multiple nonresident filing with that state. If Virginia does not allow a credit for taxes paid to Oregon on the multiple nonresident tax return, then Bob may claim a credit on the Oregon resident return.
Answers are correct to the best of my ability but do not constitute legal or tax advice.
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