Moved from Oregon to Nevada Mid-Year: Which State Tax Returns Do You File?
Answer
Only the state you left wants a return. Oregon taxes the part of the year you lived there and prorates your deductions to that period. Nevada has no income tax, so the income you receive after the move faces no state tax at all.
Last verified
The clean part of this move is that only one return follows it. The part that catches people is the withholding: Oregon tax should stop when your residency does, and it often does not without a prompt.
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 the move ends your state filing obligation.
The two states, side by side
| Oregon | Nevada | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form OR-40-N | Not applicable |
| Part-year return | Form OR-40-P | Not applicable |
| Credit for other-state tax | Schedule OR-ASC-NP | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | Yes | No |
| Revenue department | Oregon Department of Revenue | Nevada Department of Taxation |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Nevada and working in Oregon gives:One part-year return — the state you moved to.
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: Oregon → NevadaHome state only
- Remote worker: Oregon → NevadaHome state only
- 1099 contractor: Oregon → NevadaHome state only — estimated payments
Other Oregon pairs
Questions people actually ask
I moved from Oregon to Nevada mid-year. Do I have to file in both states?
Only the state you left wants a return. Oregon taxes the part of the year you lived there and prorates your deductions to that period. Nevada has no income tax, so the income you receive after the move faces no state tax at all.
How do I split my income between Oregon and Nevada?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Oregon resident belongs on the Oregon return and income received afterwards on the Nevada return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Oregon and Nevada rules on this page were last checked against Oregon Department of Revenue and Nevada Department of Taxation 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.
- Oregon Department of Revenue — individual income taxaccessed 2026-08-07
- Nevada Department of Taxation — individual income taxaccessed 2026-08-07