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.
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Answer "No" when asked if you "Earned money in another state?". unless you had non-military income from a state other than Oregon.
