We haven't moved into our new home in Texas does that make us Oregon residents still at the end of December 2020?

[kathyalbert501]

Purchased a home in Lorena, TX 12/18/20 but have yet to move into it, so do we file as Oregon residents or Texas residents for 2020 taxes?

[xmasbaby0]

Sounds like you lived in Oregon for 2020 if you have not moved to Texas yet.  File an Oregon tax return.  Moving to Texas in 2021 does not affect your 2020 tax return.

But if you will be moving soon, use the mailing address on your tax return where you want to receive mail from the IRS.

[TomD8]

For tax purposes, you don't become a resident of TX until you begin living in your new permanent home in TX.