Moved from Texas to Oregon Mid-Year: Which State Tax Returns Do You File?
Answer
One return, filed in Oregon. Texas levies no personal income tax, so nothing is due for the part of the year you lived there. A Oregon part-year return covers the income you received after the move, with deductions and credits prorated to that period.
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. Texas has no wage income tax, so there is nothing to file for the earlier part of the year.
The two states, side by side
| Texas | 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 | Texas Comptroller of Public Accounts | Oregon Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Oregon and working in Texas 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: Texas → OregonWork state only
- Remote worker: Texas → OregonNo state income tax on your wages
- 1099 contractor: Texas → OregonClient state only, if you work there
Other Texas pairs
Questions people actually ask
I moved from Texas to Oregon mid-year. Do I have to file in both states?
One return, filed in Oregon. Texas levies no personal income tax, so nothing is due for the part of the year you lived there. A Oregon part-year return covers the income you received after the move, with deductions and credits prorated to that period.
How do I split my income between Texas and Oregon?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Texas resident belongs on the Texas 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 Texas and Oregon rules on this page were last checked against Texas Comptroller of Public Accounts 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.
- Texas Comptroller of Public Accounts — individual income taxaccessed 2026-08-07
- Oregon Department of Revenue — individual income taxaccessed 2026-08-07