Or. Admin. R. 150-316-0205
(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.
ORS 305.100
ORS 316.131
Renumbered from 150-316.131(1), REV 61-2016, f. 8-15-16, cert. ef. 9-1-16
REV 5-2000, f. & cert. ef. 8-3-00
12-31-93
10-15-93