Am I a nonresident of Oregon?

You're a nonresident of Oregon if both of the following are true for you:

• Your domicile is outside of Oregon: that is, the place that you think of as your permanent home, where the center of your financial, social, and family life is, and where you intend to return when you're away, is not Oregon; and
• If you maintain a permanent home in Oregon, you didn't spend more than 200 days in this state during 2025 (or you can show that you were in Oregon only for a temporary purpose).

You may be taxed as a nonresident, even if your domicile is in Oregon, if all the following are true for you:

• You don't maintain a permanent home in Oregon.
• You maintain a permanent home outside Oregon.
• You spent a total of 30 days or less in Oregon during 2025