What dividend income should I enter for Oregon?
Generally, dividend income is only taxed by your state of residence. Include the stock dividends you received under a public utility dividend reinvestment plan in Oregon income.
Part-year Residents:
Oregon taxes all dividends you received while an Oregon resident that are included on your federal return. Oregon also taxes any dividends passed through to you during the part of the year you were a nonresident from an S corporation or partnership that has no business activity outside Oregon.
Nonresidents:
Oregon taxes dividends passed through to you from an S corporation or partnership that has no business activity outside Oregon. These are dividends your S corporation or partnership received on the stock of another corporation.
Part-year Residents:
Oregon taxes all dividends you received while an Oregon resident that are included on your federal return. Oregon also taxes any dividends passed through to you during the part of the year you were a nonresident from an S corporation or partnership that has no business activity outside Oregon.
Nonresidents:
Oregon taxes dividends passed through to you from an S corporation or partnership that has no business activity outside Oregon. These are dividends your S corporation or partnership received on the stock of another corporation.
