You would need to make sure that you are filing an OR nonresident state income tax return and reporting zero "0" OR sourced income related to this 1099-R distribution. (Leave Box 14 on form 1099-R 'blank", then make sure that you are reporting no income from this distribution on your OR state return.)
Since you are filling
an OR nonresident state income tax
return, you will not be taxed in OR for
your 1099-R income regardless of if the retirement contributions were made
while you were an OR resident (This federal law prohibits any state from taxing
pension income of non-residents, even if the pension was earned within the
state.)
In
order to get the full refund of your OR state income tax withholdings, you will
need to file a nonresident OR return but report zero "0" income from
OR. You
must mail in this OR nonresident state income tax return and include your 1099-R information. You will want to include an explanatory statement with your OR
return stating your situation (that your retirement distribution had OR taxes withheld in error due to the fact that you are a WA resident).
