Question

Unemployment from Oregon, but live in Nevada. Do I need to file Oregon State Income Tax

Forum|Forum|5 years ago
February 28, 2021
1 reply
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My wife and I moved to Nevada at the end of 2019. When Coronavirus hit in March 2020 and she was laid off, she had not worked long enough in Nevada to qualify for Unemployment here. So she filed in Oregon. What I need to know is, do we need to file an Oregon State Income tax or not? We did not live in Oregon for any of 2020 and neither of us worked in Oregon for 2020.

E

ErnieS0

Yes. File an Oregon nonresident income tax return. Nonresidents are taxed on income from “Oregon sources,” including unemployment. Income from Oregon sources includes:

Businesses, S corporations, partnerships, and limited liability companies taxed as partnerships located or doing business in Oregon, and in some cases, work that is performed in another state for Oregon customers.
Unemployment insurance benefits received because of an Oregon job.
Severance pay you received because of an Oregon job.
Oregon farms.
Oregon estates and trusts.
Sales of Oregon property.
Rents and royalties for use of Oregon property.
Wages for services performed in Oregon by employees who also telecommute from outside the state.

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