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Oregon Revised Statutes

Taxation of Nonresidents

Taxation of Nonresidents

316.117Proration between Oregon income and other income for nonresidents, part-year residents and trusts 316.118Pro rata share of S corporation income of nonresident shareholder 316.119Proration of part-year resident’s income between Oregon income and other income; alternative proration for pass-through entity items 316.122Separate or joint determination of income for spouses in a marriage 316.124Determination of adjusted gross income of nonresident partner 316.127Income of nonresident from Oregon sources 316.130Determination of taxable income of full-year nonresident 316.131Credit allowed to nonresident for taxes paid to state of residence; exception