I get a 1099-R from the state of Oregon Public Employees Retirement System (PERS). I live in Washington State. Do I have to fill out an Oregon Form 40N? I never have before this year.
Law 104-95 (P.L. 104-95) prevents any
state from taxing income from certain pensions and deferred compensation plans
paid to individuals who are not residents or domiciliaries of that state. Since you are a resident of Washington and they have no income tax you do not need to file the return.
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