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Oregon part-year resident tax rules

I was a part-year resident of Oregon for 21 weeks in 2022, and earned income remotely through my DC-based employer.  (I'm a digital nomad.)  Is the income I earned during that time, which is non-Oregon-source income, taxable by Oregon?  I know I qualify as a part-year resident, but I'm having trouble discerning whether Oregon only taxes income from Oregon sources or all income earned while a part-year resident.

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4 Replies
MaryK4
Expert Alumni

Oregon part-year resident tax rules

If you worked in Oregon, it is Oregon-source income.  

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Oregon part-year resident tax rules

Thanks.  Can you point me to something that says that?  For example, ORS 316.127 discusses Oregon sources as the "items of income . . . that are derived from or connected to sources in this state."  Does anything in Oregon Code/regs say what "sources in this state" means? 

 

The idea that any income earned while in Oregon is Oregon source income is very counter-intuitive.  I'm the recipient of the income, not the source of it.  The source of it is my employer, which is in D.C.  

Oregon part-year resident tax rules

Thanks.  Can you point me to something that says that?  For example, ORS 316.127 discusses Oregon sources as the "items of income . . . that are derived from or connected to sources in this state."  Does anything in Oregon Code/regs say what "sources in this state" means? 

 

The idea that any income earned while in Oregon is Oregon source income is very counter-intuitive.  I'm the recipient of the income, not the source of it.  The source of it is my employer, which is in D.C. 

JohnW152
Expert Alumni

Oregon part-year resident tax rules

According to What does income from Oregon sources include? in the Form OR-40-N and Form OR-40-P, Oregon Individual Income Tax Return for Nonresident / Part-year Resid...Oregon income includes income shown on your federal return for services performed in Oregon.

 

However, you should also see the formula for line 7S on page 14 of the instructions, which may apply to your situation.

@cittamiller 

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