Oregon Residency When Moving to Florida
Domicile, the 200-day rule, the part-year return, and the US$1 million estate tax exemption
Reviewed by the Fairlight Accounting cross-border tax team — U.S. & Canadian Tax Desks
Oregon taxes residents on worldwide income at some of the highest state rates. You remain a resident if Oregon is your domicile, or if you keep a permanent place of abode there and spend more than 200 days in the state. Oregon's estate tax applies above just US$1 million, so domicile matters for estate planning too.
On this page
The residency tests
| Test | Rule (2026) |
|---|---|
| Domicile | Your permanent home — requires establishing Florida |
| Statutory residency | Permanent place of abode plus more than 200 days in Oregon (part of a day counts as a day), unless you show the stay was only temporary |
| Part-year | Form OR-40-P for the move year |
The estate tax
Oregon's estate tax applies once an estate reaches US$1 million — a threshold fixed in statute, not indexed for inflation, and the lowest of any state — at rates of 10 to 16 percent on the value above it, for domiciliaries and on nonresidents' Oregon real and tangible property. A home in Oregon kept after moving remains subject to it.
After the move
Oregon-source income stays taxable to a nonresident: wages for work performed in Oregon, rental property there, and business income from Oregon operations. Retirement income from qualified plans, IRAs, and pensions is protected from nonresident taxation by federal law (the pensions after moving guide). The move year is a part-year return (the part-year guide), and the date your domicile changed is the dividing line (the domicile change guide).
Frequently asked questions
How do I stop being an Oregon resident?
Change your domicile to Florida, and if you keep an Oregon home, stay 200 days or fewer.
Is Oregon's day rule 183 days?
No — Oregon uses more than 200 days with a permanent place of abode.
Does Oregon have an estate tax?
Yes, above US$1 million.
Is my pension taxable in Oregon after I move?
No — federal law protects nonresidents' retirement income.
Official sources
The Oregon Department of Revenue explains: “You're also considered to be an Oregon resident if you maintain an Oregon residence and spend more than 200 days in the state during the tax year.” — Oregon Department of Revenue, What form do I use?, https://www.oregon.gov/dor/programs/individuals/pages/what-form.aspx
Federal law provides: “No State may impose an income tax on any retirement income of an individual who is not a resident or domiciliary of such State (as determined under the laws of such State).” — U.S. Government Publishing Office, 4 U.S.C. 114 — Limitation on State income taxation of certain pension income (United States Code, 2024 Edition), https://www.govinfo.gov/content/pkg/USCODE-2024-title4/html/USCODE-2024-title4-chap4-sec114.htm
Next step
Fairlight Accounting is a cross-border accounting and tax practice with a U.S. Tax Desk and a Canadian Tax Desk. Our U.S. Tax Desk handles Oregon part-year and nonresident returns and estate-driven domicile planning. See pricing or book a call.
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