Credit for Taxes Paid to State of Residence

# (1)

(1) General: An Oregon nonresident is allowed a credit for taxes paid to the state of residence if the taxpayer's state of residence allows residents of Oregon to claim a credit for mutually taxed income on the nonresident return filed with that state.

Example: Elizabeth, a California resident, receives income from Oregon property. Because California allows Oregon residents to claim a credit for mutually taxed income on the California nonresident return, Elizabeth is allowed to claim the credit on the Oregon nonresident return.

# (2)

(2) Computation. OAR 150-316-0084 subsection (4) shall be followed.

# (3)

(3) Proof required and procedure for obtaining credit. OAR 150-316-0086 and 150-316-0080 shall be followed.

# (4)

(4) Special filing status. OAR 150-316-0084 subsections (5), (6), (7), and (8) shall be followed.