I don’t own property in Alabama. My permanent address is my parents’ home. I intend to return to Alabama after I graduate school in Oregon. Since I live in OR year-round, I only generate income in OR. Do I file taxes in both places?
Yes, you will file both returns. When you are in school, this is considered a temporary residence that does not change your actual residency. You remain an Alabama resident, which means that Alabama may tax all of your income, and Oregon will tax income you earned there because they will tax income earned by a nonresident in their state. You will file as a nonresident because of how Oregon defines a resident, as shown at this website:
Oregon Department of Revenue : Individuals : What form do I use?Yes, you will file both returns. When you are in school, this is considered a temporary residence that does not change your actual residency. You remain an Alabama resident, which means that Alabama may tax all of your income, and Oregon will tax income you earned there because they will tax income earned by a nonresident in their state. You will file as a nonresident because of how Oregon defines a resident, as shown at this website:
Oregon Department of Revenue : Individuals : What form do I use?