I'm a resident of WA state; earning in 2016 gambling income from Oregon of $1900. Does OR require I file non-resident tax return? This is my only income from Oregon.

[casandrableu]

- This gambling income is reported on a W-2G.

[DS30 · Accepted solution]

It depends.

No you will not have to file an OR nonresident state income tax return because your OR gambling winnings ($1,900) are less than the income threshold for filing in OR as a nonresident (see screenshot).

However, if you are being claimed as a depend on someone else's income tax return, then you will need to file an OR nonresident state income tax return to report your OR gambling winnings.