Or. Admin. R. 150-316-0205 - Credit for Taxes Paid to State of Residence

150-316-0205 - Credit for Taxes Paid to State of Residence
150-316-0197 - Nonresident Deduction for Contributions to Ira, Keogh, or Qualified Medical Savings Accounts150-316-0225 - Retirement Income Credit

150-316-0205
Credit for Taxes Paid to State of Residence

(1) General: An Oregon nonresident is allowed a credit for taxes paid to the state of residence if the taxpayer’s state of residence allows residents of Oregon to claim a credit for mutually taxed income on the nonresident return filed with that state.

Example: Elizabeth, a California resident, receives income from Oregon property. Because California allows Oregon residents to claim a credit for mutually taxed income on the California nonresident return, Elizabeth is allowed to claim the credit on the Oregon nonresident return.

(2) Computation. OAR 150-316-0084 subsection (4) shall be followed.

(3) Proof required and procedure for obtaining credit. OAR 150-316-0086 and 150-316-0080 shall be followed.

(4) Special filing status. OAR 150-316-0084 subsections (5), (6), (7), and (8) shall be followed.

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