I worked active duty military in 2016 until July of that year, stationed outside of Oregon, returned to Oregon and claimed unemployment, do I use form 40N or 40P state?

kightlinger2010 · ‎June 4, 2019

I was listed as an Oregon state resident for all of 2016, but all my military wages were earned out of state, and the only income I received while in state was unemployment, which form do I use, 40N or 40P?

ToddL · ‎June 4, 2019

As a resident of Oregon, you will use OR-40.

If you entered the military from OR, your state of legal residence (HOR) continues to be OR no matter where you are stationed. As a resident of OR you are subject to OR state income tax, must file a OR tax return, and pay OR taxes (when applicable).

Active-duty military are considered to live in their state HOR no matter where they are stationed. Their active-duty pay is considered to be earned in their state HOR.

When you complete the Personal Interview:

Select Oregon as your state of residence on December 31, 2016;
Answer "No" when asked if you "Lived in another state in 2016?" That question only applies if you changed your state of residence in 2016.
Answer "No" when asked if you "Earned money in another state?". unless you had non-military income from a state other than Oregon.

I worked active duty military in 2016 until July of that year, stationed outside of Oregon, returned to Oregon and claimed unemployment, do I use form 40N or 40P state?

Tax help for military filers