OAR 150-316-0181

Moving Expense Deduction — for Part-year and Nonresidents

Official textus-or/regssecure.sos.state.or.uslast amended Jul 01, 2026

# (1)

(1) Moving expenses must be deductible on the federal return to be deducted on the Oregon return.

# (2)

(2) To be deductible from the Oregon portion of federal adjusted gross income, moving expenses must be connected with employment within Oregon. Thus, for a part-year or nonresident taxpayer, the moving expenses incurred are deductible only if the taxpayer's new principal place of work is within Oregon. Moving expenses incurred by a part-year or nonresident taxpayer for the purpose of beginning work at a new principal place of employment outside of Oregon are not deductible.

# (3)

(3) Taxable reimbursement of moving expenses shall be included in the Oregon portion of federal adjusted gross income if the moving expenses are connected to Oregon employment.

Amendment history

REV 9-2026, amend filed 06/29/2026, effective 07/01/2026

Source: view the official text

In this chapter (40 sections)

Full table of contents →