According to the Oregon instructions:
Full-Year Oregon Resident
You're a full-year Oregon resident if Oregon is our domicile, meaning all of the following are true:
- You consider Oregon your permanent home.
- The center of your financial, social, and family life is in Oregon.
- You intend to return to Oregon whenever you're away.
You may still be a full-year resident even if you temporarily leave Oregon during the year. Oregon may also treat you as a resident if you maintain a permanent home in Oregon and spend more than 200 days in the state during the year, unless you can show your presence was only temporary.
Nonresident
You're a nonresident if:
- Your domicile is outside Oregon; and*
- If you maintain a permanent home in Oregon, you did not spend more than 200 days in Oregon during the tax year (or can show your time in Oregon was only temporary).
Important
An RV or recreational vehicle generally isn't considered a permanent home outside Oregon for residency purposes.
Part-Year Resident
You're a part-year resident if you were an Oregon resident for part of the year and a nonresident for the remainder of the year. This commonly applies when you:
- Moved into Oregon during the year, or
- Moved from Oregon to another state during the year.
What If My Spouse Has a Different Residency Status?
If you're filing jointly ad you and your spouse had different residency statuses during the year, the return type depends on both spouses' residency classifications.
Use Form OR-40-P (Part-Year Return) if:
- One spouse is a full-year Oregon resident and the other is a part-year resident; or
- Both spouses are part-year residents.
Use Form OR-40-N (Nonresident Return) if:
- One spouse is a nonresident; or
- Bot spouses are nonresidents.
If spouses file separate Oregon returns due to different residency statuses, Oregon requires "as if" federal returns and special allocation rules.
What Is a Domicile?
Your domicile is your permanent home. It's the place:
- You consider your true home.
- Where the center of your financial, family, and social life is located.
- Where you intend to return after being away.
Even if you temporarily live somewhere else, your domicile generally remains unchanged until you establish a new permanent home elsewhere.