MFS in Community Property State

[Timwelter]

My wife and I reside in Washington (Community Property State). All of her income is from Washington however mine is mostly from Oregon but some from other states. We are filing married filing separately does my wife also need to file a state tax return?

[DaveF1006]

Yes, your wife will need to file an Oregon non-resident tax return. Oregon law (specifically OAR 150-316-0122) explicitly states that a nonresident whose spouse resides in a community property state is taxable on their share of the community property income.

If her 1/2 share of her income is below Oregon's filing threshold of $2835, she will not need to file an Oregon non-resident return.

[Timwelter]

Thanks for your response! I am not seeing that OAR reference anywhere it looks like it may have been changed?