Did you pay income taxes to another state or U.S. territory on income that is also taxed by Oregon? If so, you may be able to claim this credit.
If you were a full-year Oregon resident and had income taxed by Arizona, California, Indiana, or Virginia, you can't claim the credit on your Oregon return. However, you can claim the credit on the nonresident return you file with those states.
This credit is only for state income tax. You can't claim this credit for city or county income tax, sales tax, alternative minimum tax (AMT), property tax, school tax, or building funds.
Your credit is the smallest of the following: