For Oregon income tax purposes, residency status and filing status are separate determinations. Residency status identifies whether the taxpayer is a full-year resident, part-year resident, or nonresident, while filing status identifies whether the taxpayer files as single, married filing jointly, married filing separately, head of household, or qualifying surviving spouse, when applicable. Both factors are used to determine the correct Oregon return and tax calculation.
Residency Status
Full-year resident: You’re a full-year Oregon resident if your domicile is in Oregon: that is, if all the following are true for you:
- You think of Oregon as your permanent home.
- The center of your financial, social, and family life is in Oregon.
You intend to return to Oregon when you’re away.
You’re still a full-year resident even if you temporarily moved out of Oregon—or if you moved back into Oregon after a temporary absence—during 2025.
You may be taxed as a full-year Oregon resident, even if your domicile is outside Oregon, if you maintained a permanent home in Oregon and spent more than 200 days in this state during 2025, unless you can show that you were in Oregon only for a temporary purpose.
Part-year residents You were a part-year resident if
- You were an Oregon resident for part of the year and
- A nonresident for the rest of the year.
- Oregon taxes all of your income for
- The part of the year you were an Oregon resident
- Any income earned in Oregon or received from Oregon sources for the part of the year you were a nonresident.
Nonresident: You’re a nonresident if both of the following are true for you:
- Your domicile is outside of Oregon: that is, the place that you think of as your permanent home, where the center of your financial, social, and family life is, and where you intend to return when you’re away, is not Oregon; and
- If you maintain a permanent home in Oregon, you didn’t spend more than 200 days in this state during 2025 (or you can show that you were in Oregon only for a temporary purpose).
- Oregon taxes only income you earned in Oregon and received from Oregon sources.
Filing Status:
- The filing status on your Oregon return must be the same as your filing status on your federal return, unless you’re married and have a different residency status than your spouse or you’re an RDP who isn’t married.
Determining the Correct Return
The taxpayer's residency status determines the Oregon form, while the filing status determines how the return is calculated.
- Full-year resident: Form OR-40
- Part-year resident: Form OR-40-P
- Nonresident: Form OR-40-N
The filing status selected on the applicable return should correspond to the taxpayer's circumstances and, generally, the taxpayer's federal filing status.
Important Note
Residency status and filing status aren't the same thing. For example, a taxpayer can be a part-year Oregon resident and file as Married Filing Jointly. The taxpayer's residency determines whether Form OR-40-P is required, while the filing status determines the applicable tax calculation.
Source:
Oregon Department of Revenue – 2025 Form OR-40 Instructions
Disclaimer: Always verify details with the official Federal or State Department of Revenue Forms and Instructions. Tax rules may vary based on individual circumstances. For complex situations, consult a CPA or tax attorney.