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Summary of Key Considerations in Determining Classification as a Resident: 1  Establishment of a domicile in Oregon for a period of 12 months or more prior to the beginning of the term for which residency is sought. 2  Financial dependence on an Oregon resident or financial independence.
An Oregon resident is someone who is domiciled in Oregon. In determining residency you need to consider both your domicile and the place where you live to determine how you are taxed. Domicile is the place you consider to be your home and where you plan to return after an absence.