Moved from Maryland to Oregon Mid-Year: Which State Tax Returns Do You File?
Answer
You file two part-year returns. Maryland taxes the income you received while you lived there, Oregon taxes the income you received after the move, and each state prorates your deductions and credits to its own slice of the year. The date you changed domicile is the dividing line.
Last verified
A mid-year move splits the tax year in two, and each state taxes its own half. That is a residency question, so the machinery that governs commuters — reciprocity agreements, convenience rules, nonresident withholding — is beside the point here.
What you file
- 1Part-year return · MarylandForm 502 (part-year resident)
File a Maryland part-year return covering the months you lived in Maryland. A part-year resident of Maryland reports the income received while a Maryland resident, plus any Maryland-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
- 2Part-year return · OregonForm OR-40-P
File a Oregon part-year return covering the months you lived in Oregon. A part-year resident of Oregon reports the income received while a Oregon resident, plus any Oregon-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
The two states, side by side
| Maryland | Oregon | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | 4 (Form MW507) | None |
| Convenience rule | No | No |
| Nonresident return | Form 505 with Form 505NR | Form OR-40-N |
| Part-year return | Form 502 (part-year resident) | Form OR-40-P |
| Credit for other-state tax | Form 502CR | Schedule OR-ASC-NP |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | Yes |
| Revenue department | Comptroller of Maryland | Oregon Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Oregon and working in Maryland gives:Two part-year returns.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Maryland → OregonBoth states — credit offsets the double tax
- Remote worker: Maryland → OregonHome state only
- 1099 contractor: Maryland → OregonHome state, plus the client state if you work there
Other Maryland pairs
Questions people actually ask
I moved from Maryland to Oregon mid-year. Do I have to file in both states?
You file two part-year returns. Maryland taxes the income you received while you lived there, Oregon taxes the income you received after the move, and each state prorates your deductions and credits to its own slice of the year. The date you changed domicile is the dividing line.
How do I split my income between Maryland and Oregon?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Maryland resident belongs on the Maryland return and income received afterwards on the Oregon return, with each state prorating your deductions, exemptions and credits to its own part of the year. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Maryland and Oregon rules on this page were last checked against Comptroller of Maryland and Oregon Department of Revenue on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Comptroller of Maryland — individual income taxaccessed 2026-08-07
- Maryland — Form MW507accessed 2026-08-07
- Oregon Department of Revenue — individual income taxaccessed 2026-08-07