Taxpayer retired in 2021 from a long career as a teacher in Spokane, Washington. She moved to Oregon in 2022 and began to draw a pension. The pension was entirely based on her Spokane teaching job. Wheather taxpayers is subject to Oregon tax on their income?
If you live in OR and take pension distributions while an OR resident then the pension distribution is taxable to OR no matter where the pension was earned.
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