The following will help you decide:

• You are a full-year Oregon resident, even if you live outside Oregon, if all of the following are true:
  • You think of Oregon as your permanent home; and
  • Oregon is the center of your financial, social, and family life; and
  • Oregon is the place you intend to come back to when you are away.

• You are still a full-year resident if:
  • You temporarily moved out of Oregon, or
  • You moved back to Oregon after a temporary absence.
  • You may also be considered a full-year resident if you spent more than 200 days in Oregon during the tax year or if you are a nonresident alien.

• You are a nonresident if your permanent home was outside Oregon all year.
• You are a part-year resident if you moved into or out of Oregon during the tax year. You are not a part-year resident if:
  • You temporarily moved out of Oregon, or
  • You moved back to Oregon after a temporary absence.

Special-Case Oregon Residents You are considered a nonresident if all of the following are true:

• You are an Oregon resident who maintained a permanent home outside Oregon the entire year, and
• You didnt keep a home in Oregon during any part of the year, and
• You spent less than 31 days in Oregon during the year.

Note: A recreational vehicle (RV) is not considered a permanent home outside of Oregon.

Oregon Residents Living Abroad

Generally, if you qualify for the federal earned income exclusion or housing exclusion for United States residents living abroad, you are considered a nonresident.

Note: Oregon part-year and nonresident returns will not be processed until after March 1, 2004. Refunds will be sent after that date. The delay is due to Oregon bringing up its processing system in phases. The 40N and 40P returns are very similar in how they are processed. They activate them after the Forms 40 and 40S have begun processing.

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