Moved from Oregon to Utah Mid-Year: Which State Tax Returns Do You File?
Answer
Oregon for the first part of the year, Utah for the rest. Each state's part-year return reports the income received during that state's residency period and prorates the standard deduction, exemptions and credits accordingly. Keep evidence of the date you actually changed domicile.
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 · 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.
- 2Part-year return · UtahForm TC-40 with Schedule TC-40B
File a Utah part-year return covering the months you lived in Utah. A part-year resident of Utah reports the income received while a Utah resident, plus any Utah-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
| Oregon | Utah | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — flat |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form OR-40-N | Form TC-40 with Schedule TC-40B |
| Part-year return | Form OR-40-P | Form TC-40 with Schedule TC-40B |
| Credit for other-state tax | Schedule OR-ASC-NP | Schedule TC-40S |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | No |
| Revenue department | Oregon Department of Revenue | Utah State Tax Commission |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Utah and working in Oregon 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: Oregon → UtahBoth states — credit offsets the double tax
- Remote worker: Oregon → UtahHome state only
- 1099 contractor: Oregon → UtahHome state, plus the client state if you work there
Other Oregon pairs
Questions people actually ask
I moved from Oregon to Utah mid-year. Do I have to file in both states?
Oregon for the first part of the year, Utah for the rest. Each state's part-year return reports the income received during that state's residency period and prorates the standard deduction, exemptions and credits accordingly. Keep evidence of the date you actually changed domicile.
How do I split my income between Oregon and Utah?
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 Utah 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 Oregon and Utah rules on this page were last checked against Oregon Department of Revenue and Utah State Tax Commission 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
- Utah State Tax Commission — individual income taxaccessed 2026-08-07