§ 8.2 Oregon Residency

• Library: Rights of Foreign Nationals (OSBar) (2020 Ed.)

§ 8.2 OREGON RESIDENCY

For Oregon, residency is determined based on facts and circumstances (i.e., intent and actual events). If the taxpayer abandons his or her previous permanent home and establishes a new permanent home in Oregon, the taxpayer will generally be treated as a resident from the date of the move to Oregon (establishing a domicile in Oregon). ORS 316.027(1)(a)(A). Additionally, if the taxpayer spends more than 200 days in Oregon during the year, the taxpayer will be deemed to be a resident of Oregon regardless of whether he or she maintained a domicile in another state, unless the taxpayer can prove that he or she was in Oregon "for a temporary and transitory purpose" (e.g., commuting each weekday to work in Portland, Oregon, from the taxpayer's home in Vancouver, Washington). ORS...