I get a pension from Oregon Public Emplyees Retirement Service PERS. Do I need to file an Oregon 40N? I never have before.

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.

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No, Public 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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