In the state of Oregon, nonresidents are individuals who maintain a permanent home outside the borders of the state. Part-year residents are those who move either in or out of the state at some point during the tax year. If you have returned to Oregon after a temporary absence or you move from the state for a temporary purpose, you aren’t considered a part-year resident.

There are special cases in which those who reside in the state may be considered nonresidents. If all of the following statements apply you can be considered a nonresident:

• You have maintained a permanent home outside of Oregon throughout the entire tax year, even as an Oregon resident.
• You did not maintain a home in the state for any portion of the tax year.
• You were not present in Oregon for more than 31 days throughout the year.

If you spend more than 200 days of the year in Oregon you may qualify to be taxed as a full year resident, or you’re a nonresident aliens in accordance with the federal law. Taxpayers who leave the state temporarily are still full-year residents.