Oregon Department of Revenue

Who Qualifies as an Oregon Resident for Income Tax Purposes?

Oregon imposes a personal income tax on all residents of the state under the authority of ORS § 316.037(1)(a) (2010).  By statute, an individual is a resident of Oregon under two scenarios.

A.  An individual who is domiciled in Oregon, unless he a) does not have a permanent place of abode in Oregon; b) maintains a permanent place of abode in a place other than Oregon, and c) spends less than 31 days of a taxable year in Oregon. ORS § 316.027(A)(i)-(iii).

Limited Time Oregon Tax Amnesty Program

Its about Time Series IIDo you have un-filed tax returns? Have you been waiting to amend an Oregon tax return but were afraid to do so because of penalties and interest? Well, now is your chance to get caught up.

What is Oregon Amnesty?  Oregon Amnesty can eliminate all penalties and half of the interest you would normally owe for late filed and/or non-paid Oregon taxes.  This can be a huge savings especially if you have not filed for a number of years where the penalties can be as much as 100% of the tax owed. 

By |Sep 24, 2009|Categories: Tax Law|Tags: , , , , , |