1099-R Oregon Pers moved from Oregon in May

[2bdrifting]

I'm filing taxes for my mother who passed away last year. She was receiving Oregon state pers.  We moved her from Oregon to Washington in May of 2024.  Is her Pers supposed to be included as taxable income on her Oregon tax return 40-P?

[MayaD]

Federal law prohibits any state from taxing pension income of non-residents, even if the pension was earned within the state.

Only amount received while living in OR will be included as taxable income on OR return. 

[2bdrifting]

So I just need to figure out what was earned from January until the end of April because we moved mom May 8th?  I forgot to change her address with pers because she got sick with cancer and things were so crazy it just slipped my mind and her payments were direct deposit, so I just didn't  think about it

[MayaD]

That's correct. Include on OR return payments received until the day you moved your mom to Washington. 

Sorry for your loss.

[2bdrifting]

Thank you so much for your assistance and your kind words.  Have a blessed day!