Oregon Statutes 316.122 – Separate or joint determination of income for spouses in a marriage
(1) If the federal taxable income of spouses in a marriage (one being a part-year resident and the other a nonresident) is determined on a joint federal return, their taxable income in this state shall be separately determined, unless they elect to file a joint return, in which case their tax on their joint income shall be determined in this state pursuant to ORS § 316.037 (3).
Terms Used In Oregon Statutes 316.122
- Individual: means a natural person, including aliens and minors. See Oregon Statutes 316.022
- Part-year resident: means an individual taxpayer who changes status during a tax year from resident to nonresident or from nonresident to resident. See Oregon Statutes 316.022
- Taxable income: means the taxable income as defined in subsection (a) or (b), section 63 of the Internal Revenue Code, with such additions, subtractions and adjustments as are prescribed by this chapter. See Oregon Statutes 316.022
- United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100
(2) If the federal taxable income of spouses in a marriage (one being a full-year resident and the other a part-year resident) is determined on a joint federal return, their taxable income in this state shall be separately determined, unless they elect to file a joint return, in which case their tax on their joint income shall be determined in this state pursuant to ORS § 316.037 (2).
(3) If the federal taxable income of spouses in a marriage (one being a full-year resident and the other a nonresident) is determined on a joint federal return, their taxable income in the state shall be separately determined, unless they elect to file a joint return, in which case their tax on their joint income shall be determined in this state pursuant to ORS § 316.037 (3).
(4) For purposes of computing the tax of spouses under this section, if one of the spouses is a full-year resident individual, then as used in ORS § 316.037 (2) or (3), that spouse’s taxable income derived from Oregon sources is that spouse’s entire federal taxable income, defined in the laws of the United States, with the modifications, additions and subtractions provided in this chapter and other laws of this state applicable to personal income taxation.
(5) The provisions of ORS § 316.367 with respect to joint returns apply if both spouses are part-year residents or full-year nonresidents. [1969 c.493 § 22; 1985 c.802 § 8; 1987 c.647 § 3; 1999 c.580 § 6; 2015 c.629 § 42]