Section 316.119 – Proration of part-year resident’s income between Oregon income and other income; alternative proration for pass-through entity items.
(1) Except as provided in subsection (2) of this section, for purposes of ORS 316.117, the adjusted gross income of a part-year resident from Oregon sources is the sum of the following: (a) For the portion of the year in which the taxpayer was a resident of Oregon, the taxpayer’s entire adjusted gross income. (b) […]
Section 316.122 – Separate or joint determination of income for spouses in a marriage.
(1) If the federal taxable income of spouses in a marriage (one being a part-year resident and the other a nonresident) is determined on a joint federal return, their taxable income in this state shall be separately determined, unless they elect to file a joint return, in which case their tax on their joint income […]
Section 316.124 – Determination of adjusted gross income of nonresident partner.
(1) In determining the adjusted gross income of a nonresident partner of any partnership, there shall be included only that part derived from or connected with sources in this state of the partner’s distributive share of items of partnership income, gain, loss and deduction (or item thereof) entering into the federal adjusted gross income of […]
Section 316.127 – Income of nonresident from Oregon sources.
(1) The adjusted gross income of a nonresident derived from sources within this state is the sum of the following: (a) The net amount of items of income, gain, loss and deduction entering into the nonresident’s federal adjusted gross income that are derived from or connected with sources in this state including (A) any distributive […]
Section 316.130 – Determination of taxable income of full-year nonresident.
(1) The taxable income for a full-year nonresident individual is adjusted gross income attributable to sources within this state determined under ORS 316.127, with the modifications (except those provided under subsection (2) of this section) as otherwise provided under this chapter and other laws of this state applicable to personal income taxation, less the deductions […]
Section 316.131 – Credit allowed to nonresident for taxes paid to state of residence; exception.
(1) A nonresident shall be allowed a credit against the taxes otherwise due under this chapter for income taxes imposed by and paid to the state of residence (not including any preference, alternative or minimum tax) on income taxable under this chapter, subject to the following conditions: (a) The credit shall be allowed only if […]