If you have carryover passive losses from prior years and these prior year passive losses are more than the current year's profit, then these losses should offset your current year profits.
If you did not file any prior year OR nonresident state tax returns to report the passive losses in those prior years than you will need to go back and determine the OR passive loss carryovers and apply them against your current year' profit on your OR nonresident state income tax return. (You will want to work on your OR nonresident return before you work on your CA resident return.)
How this rental profit is taxed in CA will depend how you treated your prior OR rental losses on your CA resident state return in prior year. If you had other passive gains in prior years from other non-OR rentals to offset your prior OR passive losses then you may have to pay taxes on your OR profits in the current year in CA.
For your CA return, you should follow the same treatment for the OR rental profits as it is being treated on your federal return.
For your OR return, then same treatment applies as to your federal treatment of this OR rental only. This is where you made need to determine your passive loss carryovers and add them to your OR nonresident state income tax return.
Here
is additional information about filing in multiple states (select "see
more answer" to view the entire attachment)
https://ttlc.intuit.com/replies/3300797
