Oregon Rule 150-316-0165 excludes from taxation the income of a non-resident working from a location outside the state. Therefore only the portion of your wife's earnings from the time she physically worked in OR are taxable by OR. Submit a non-resident OR return allocating only that income to OR. Any excess OR withholding will be refunded to you.
https://oregon.public.law/rules/oar_150-316-0165
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
