Personal Income Tax

ORS 316.027
“Resident” defined


(1)

For purposes of this chapter, unless the context requires otherwise:

(a)

“Resident” or “resident of this state” means:

(A)

An individual who is domiciled in this state unless the individual:

(i)

Maintains no permanent place of abode in this state;

(ii)

Does maintain a permanent place of abode elsewhere; and
(iii) Spends in the aggregate not more than 30 days in the taxable year in this state; or

(B)

An individual who is not domiciled in this state but maintains a permanent place of abode in this state and spends in the aggregate more than 200 days of the taxable year in this state unless the individual proves that the individual is in the state only for a temporary or transitory purpose.

(b)

“Resident” or “resident of this state” does not include:

(A)

An individual who is a qualified individual under section 911(d)(1) of the Internal Revenue Code for the tax year;

(B)

A spouse of a qualified individual under section 911(d)(1) of the Internal Revenue Code, if the spouse has a principal place of abode for the tax year that is not located in this state;

(C)

A resident alien under section 7701(b) of the Internal Revenue Code who would be considered a qualified individual under section 911(d)(1) of the Internal Revenue Code if the resident alien were a citizen of the United States; or

(D)

A member of the Armed Forces who performs active service as defined in 10 U.S.C. 101(d)(3), other than annual training duty or inactive-duty training, if the member’s residency as reflected in the payroll records of the Defense Finance and Accounting Service is outside this state.

(2)

For purposes of subsection (1)(a)(B) of this section, a fraction of a calendar day shall be counted as a whole day. [1969 c.493 §8; 1987 c.158 §49; 1995 c.79 §165; 1999 c.1096 §1; 2015 c.701 §50]

Notes of Decisions

There is no constitutional limitation of the state's power to tax nondomiciliaries. Gwin v. Dept. of Rev., 5 OTR 40 (1972)

The contention that the defendant was in Oregon for business purposes of an indefinite period does not meet the test of a "temporary or transitory purpose." Gwin v. Dept. of Rev., 5 OTR 40 (1972)

Plaintiffs were residents of Oregon even though they lived at a military reservation in Guam during the year in question. Vallee v. Dept. of Rev., 5 OTR 693 (1975)

Where, during taxable year in question, taxpayers' only connections with Oregon were intention to maintain domicile here, ownership of residential property and receipt of rentals from it, they were "nonresident domiciliaries" entitled to tax exemption for that year. Ramsey v. Dept. of Rev., 7 OTR 478 (1978)

Under this section, legislative intent is to give tax relief to "domiciliary nonresident" who is gaining little benefit from state in form of government services and protection. Ramsey v. Dept. of Rev., 7 OTR 478 (1978)

Department of Revenue determination to include one-half of income of taxpayer's husband earned in community property state in her reported Oregon income was proper and taxpayer's intention to move to Washington with her husband, dependent on selling her Oregon home, was too uncertain in time to effect change of taxpayer's domicile during subject years. Harlan v. Dept. of Rev., 10 OTR 497 (1987)

Where plaintiff owned real property on which family resided and to which he returned when not working elsewhere and plaintiff did spend more than 30 days in Oregon during 1982 and 1983, plaintiff was resident of Oregon and income earned in other states was taxable in Oregon. Dela Rosa v. Dept. of Rev., 11 OTR 201 (1989), aff'd 313 Or 284, 832 P2d 1228 (1992)

Change of domicile requires unconditional present intention to establish residence in new location and abandon residence in old location. Davis v. Dept. of Rev., 13 OTR 260 (1995)

Taxpayer, truck driver whose permanent abode was cab of truck, was Oregon resident for tax purposes because exception for person maintaining permanent place of abode outside of Oregon requires fixed location. Dept. of Revenue v. Glass, 15 OTR 117 (2000), aff'd 333 Or 1, 35 P3d 325 (2001)

Taxpayer, who owned and visited home in Oregon, owned and performed maintenance on rental properties in Oregon and likely would have remained in Oregon but for family ties out of state, is resident of Oregon. Dane v. Dept. of Revenue, 21 OTR 15 (2012)

Taxpayer, whose then-spouse resided in Oregon, who owned and maintained home in Oregon and who rented room out of state for employment, did not abandon Oregon domicile so remained resident of Oregon. Ashby v. Dept. of Revenue, 21 OTR 47 (2012)

Where taxpayers owned residences in California, Iowa, Italy and Oregon but registered to vote in Oregon, obtained Oregon driver's licenses, filed Oregon full-year resident income tax returns and began filing California state income tax returns as nonresidents during years in question, taxpayers were domiciled in Oregon. Hillenga v. Dept. of Revenue, 21 OTR 396 (2014)

Chapter 316

Notes of Decisions

Unless the divorce decree specifically designates that payments are for child support, payments will be treated as alimony. Henderson v. Dept. of Rev., 5 OTR 153 (1972)

The goal of this chapter is to incorporate all of the provisions of the federal Internal Revenue Code; taxable income should be adjusted whenever the result of the adjustment is to give effect to the policies or principles of the federal Internal Revenue Code, even though no express authority for the adjustment is present in the statutes. Christian v. Dept. of Rev., 269 Or 469, 526 P2d 538 (1974); Smith v. Dept. of Rev., 270 Or 456, 528 P2d 73 (1974)

By its enactment of this chapter, the legislature intended to adopt §172 of the federal Internal Revenue Code allowing for the carryback and carryforward of net operating losses. Christian v. Dept. of Rev., 269 Or 469, 526 P2d 538 (1974)

Where plaintiff failed to appeal timely as required by this section, appeal rights were not preserved so that cause could be considered on merits. Dela Rosa v. Dept. of Rev., 11 OTR 201 (1989), aff'd 313 Or 284, 832 P2d 1228 (1992)

Where taxpayers paid foreign income taxes on foreign income and claimed foreign taxes paid as federal tax credit and as state business expense deduction, taxpayers who claim federal foreign tax credit are entitled only to foreign tax deduction provided in ORS 316.690. Whipple v. Dept. of Rev., 309 Or 422, 788 P2d 994 (1990)

For purposes of claim preclusion, all issues regarding taxpayer's income tax liability for tax year constitute same claim. U.S. Bancorp v. Dept. of Revenue, 15 OTR 13 (1999)

Atty. Gen. Opinions

Political contributions as credit against Oregon tax return, (1974) Vol 37, p 159

Law Review Citations

57 OLR 309 (1978); 16 WLR 373 (1979)


Source

Last accessed
Jun. 26, 2021