Moved from Tennessee to Oregon Mid-Year: Which State Tax Returns Do You File?
Answer
A single part-year filing in Oregon. Your former state asks for nothing, having no income tax to levy. Make sure your employer switched withholding to Oregon at the right date — a late switch leaves a balance due on the Oregon return.
Last verified
This move takes you into the state income tax system rather than out of it. Tennessee asked nothing of you; Oregon does, from the date your residency there begins.
What you file
- 1Part-year return · OregonForm OR-40-P
File a Oregon part-year return covering the months you lived in Oregon. Tennessee has no wage income tax, so there is nothing to file for the earlier part of the year.
The two states, side by side
| Tennessee | 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 | Tennessee Department of Revenue | Oregon Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Oregon and working in Tennessee 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: Tennessee → OregonWork state only
- Remote worker: Tennessee → OregonNo state income tax on your wages
- 1099 contractor: Tennessee → OregonClient state only, if you work there
Other Tennessee pairs
Questions people actually ask
I moved from Tennessee to Oregon mid-year. Do I have to file in both states?
A single part-year filing in Oregon. Your former state asks for nothing, having no income tax to levy. Make sure your employer switched withholding to Oregon at the right date — a late switch leaves a balance due on the Oregon return.
How do I split my income between Tennessee and Oregon?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Tennessee resident belongs on the Tennessee 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 Tennessee and Oregon rules on this page were last checked against Tennessee Department of Revenue 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.
- Tennessee Department of Revenue — individual income taxaccessed 2026-08-07
- Oregon Department of Revenue — individual income taxaccessed 2026-08-07