Moved from Nevada to Oregon Mid-Year: Which State Tax Returns Do You File?
Answer
Nothing for Nevada, a part-year return for Oregon. This move takes you into the state income tax system rather than out of it — set up Oregon withholding promptly, because there is no prior-year Oregon liability to base estimated payments on.
Last verified
Coming from a state with no income tax means arriving with no Oregon withholding history and no prior-year liability to base estimates on. The first Oregon return is where that catches up, so the withholding start date matters.
What you file
- 1Part-year return · OregonForm OR-40-P
File a Oregon part-year return covering the months you lived in Oregon. Nevada has no wage income tax, so there is nothing to file for the earlier part of the year.
The two states, side by side
| Nevada | Oregon | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form OR-40-N |
| Part-year return | Not applicable | Form OR-40-P |
| Credit for other-state tax | No income tax | Schedule OR-ASC-NP |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | Yes |
| Revenue department | Nevada Department of Taxation | Oregon Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Oregon and working in Nevada gives:One part-year return — the state you left.
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: Nevada → OregonWork state only
- Remote worker: Nevada → OregonNo state income tax on your wages
- 1099 contractor: Nevada → OregonClient state only, if you work there
Other Nevada pairs
Questions people actually ask
I moved from Nevada to Oregon mid-year. Do I have to file in both states?
Nothing for Nevada, a part-year return for Oregon. This move takes you into the state income tax system rather than out of it — set up Oregon withholding promptly, because there is no prior-year Oregon liability to base estimated payments on.
How do I split my income between Nevada and Oregon?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Nevada resident belongs on the Nevada return and income received afterwards on the Oregon return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Nevada and Oregon rules on this page were last checked against Nevada Department of Taxation 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.
- Nevada Department of Taxation — individual income taxaccessed 2026-08-07
- Oregon Department of Revenue — individual income taxaccessed 2026-08-07