Moved from Rhode Island to Oregon Mid-Year: Which State Tax Returns Do You File?
Answer
Rhode Island for the first part of the year, Oregon 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 · Rhode IslandForm RI-1040NR
File a Rhode Island part-year return covering the months you lived in Rhode Island. A part-year resident of Rhode Island reports the income received while a Rhode Island resident, plus any Rhode Island-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
| Rhode Island | Oregon | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form RI-1040NR | Form OR-40-N |
| Part-year return | Form RI-1040NR | Form OR-40-P |
| Credit for other-state tax | Form RI-1040NR Schedule II | Schedule OR-ASC-NP |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | Yes |
| Revenue department | Rhode Island Division 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 Rhode Island 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: Rhode Island → OregonBoth states — credit offsets the double tax
- Remote worker: Rhode Island → OregonHome state only
- 1099 contractor: Rhode Island → OregonHome state, plus the client state if you work there
Other Rhode Island pairs
Questions people actually ask
I moved from Rhode Island to Oregon mid-year. Do I have to file in both states?
Rhode Island for the first part of the year, Oregon 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 Rhode Island and Oregon?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Rhode Island resident belongs on the Rhode Island 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 Rhode Island and Oregon rules on this page were last checked against Rhode Island Division 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.
- Rhode Island Division of Taxation — individual income taxaccessed 2026-08-07
- Oregon Department of Revenue — individual income taxaccessed 2026-08-07