Living in Washington, working in Washington, spouse in Oregon (2015, home)

[workwidow]

My husband is living and working in Washington, more than 7 hours away from our house. He is in Oregon 4 days a month and does no work in Oregon. He has a Washington State drivers license and is registered to vote in Washington. Does he owe Oregon taxes on his income? I haven't been able to find a clear answer.

[bler144]

Originally Posted by workwidow

My husband is living and working in Washington, more than 7 hours away from our house. He is in Oregon 4 days a month and does no work in Oregon. He has a Washington State drivers license and is registered to vote in Washington. Does he owe Oregon taxes on his income? I haven't been able to find a clear answer.

I'm not sure we count a CPA among our numbers, so any tax advice should be considered ...unreliable.

But...as just my opinion, if you file your federal taxes MFJ I would probably also file your OR state taxes jointly and use OR form 40N (https://www.oregon.gov/DOR/forms/For...1-045_2015.pdf). That form will let you calculate what part of your income is taxable by OR (due to OR residency or income-sourcing) and what's not.

The wages will presumably be easy to sort out - it will get a little trickier if you have other types of joint income such as capital gains, interest on shared accounts, etc.

[StealthRabbit]

Where is his domicile? You are not too clear whether he has an IRS reporting domicile in WA, or if he 'lives' at a family home in Oregon. Hopefully, you own primary residence properties in each state (as a couple if filing jointly). If not.... Do watch the 30 cumulative days as refenced below.

Out of state residents can visit OR often (as long as they do not overnight enough to trigger domicile (usually 179 nights is OK, 183 is too many nights 'visiting'.)) m

Or.... Any income earned while in Oregon (or most anywhere as an Oregon Permanent Resident) is taxable. (Income from foriegn war zones may be excluded, if within IRS rules)
ORS 316.027 - Resident defined - 2013 Oregon Revised Statutes
https://www.oregon.gov/DOR/forms/For...1-045_2015.pdf

It is a good idea to always check with an IRS enrolled agent, they are up to date on taxation. ( I much prefer using them than CPA for taxation issues). CPA's are not too savvy on recent tax subjects, but usually they are good at accounting .... Profit and loss / depreciation...

You can find an IRS enrolled agent in web search.

[BLAZER PROPHET]

It may depend on what state his income is generated in. If it's an Oregon employer, then he pays state income taxes (Oregon Nonresident Form). If his employer is in Washington and he required to come into Oregon occasionally for business, then I doubt it but you should ask the Oregon State Revenue Service.

[workwidow]

Washington employer. Doesn't come to Oregon for business. Visits 4 days/month for two years. Not clear on the domicile part, but I'll look up an enrolled IRS agent. Thanks

[bler144]

Originally Posted by StealthRabbit

It is a good idea to always check with an IRS enrolled agent, they are up to date on taxation.

Good point.

[jjpop]

Originally Posted by workwidow

Washington employer. Doesn't come to Oregon for business. Visits 4 days/month for two years. Not clear on the domicile part, but I'll look up an enrolled IRS agent. Thanks

Seems to me that if his address on his WADL and voter registration card is Washington (which it should be), then he is a Washington resident (in other words, his domicile is in Washington, not Oregon).

You may have to file as "Married, filing separately" in order to parse out the portion of your joint income that should be subject to Oregon taxation.

Yeah, that's a question for a tax expert!