Non-resident becoming a resident after the new year

[alexforreal]

I'm a travel RN from California currently working in the state of Oregon. I have been here under 6 months and am going home after my contract is done. I assume that when it's time to file for 2022, I should file in CA as a resident and OR as a non-resident and claim the taxes paid in other state when I fill out my CA forms. However, I just accepted a job offer with a start date after 1/1/2024 here in Oregon, meaning I will establish residency after the New Year. Does that move after New Years Day change things with filing, or should I file as the facts are now? 

[Hal_Al]

I assume when you said " I assume that when it's time to file for 2022", you meant 2023.

Q. Does that move after New Years Day change things with filing, or should I file as the facts are now?

A. It depends on when your "contract is done". 

If there is a period of time, between completing that contract and starting your new job, where you return to your CA domicile, then you file  in CA as a resident and OR as a non-resident, for 2023. 

"Intent" is part of the process of determining residency. So, depending on the details, a case could be made for filing 2023 as a part year resident of both state.

[TomD8 · Accepted solution]

A move to Oregon on or after 1/1/2024 does not affect your tax filing for 2023.  For 2023 you'll file a non-resident OR return in addition to your home state CA return.

If you use TurboTax to do your 2023 returns, be sure to complete the CA return before you do the non-resident OR return.  Normally the non-resident state return would be completed first, but the situation is reversed in this case because CA and OR are "reverse-credit" states.  This means that OR, your non-resident state, will grant you a credit for the taxes you pay to CA on the income taxed by both.  With most states, the credit is granted by the resident state.  CA uniquely has "reverse credit" agreements with a small number of states, one of which is Oregon.