Am I a full-year resident of Oregon?

You're a full-year resident of Oregon if your domicile is in Oregon - that is, if all the following are true for you:

• You think of Oregon as your permanent home.
• The center of your financial, social, and family life is Oregon.
• You intend to return to Oregon when you're away.

You're still a full-year resident of Oregon even if you temporarily moved out of Oregon, or if you moved back into Oregon after a temporary absence, during 2024.

You may be taxed as a full-year Oregon resident, even if your domicile is outside Oregon, if you maintained a permanent home in Oregon and spent more than 200 days in this state during 2024, unless you can show that you were in Oregon only for a temporary purpose.