PRACTICE QUIZZES OREGON LTC
QUESTIONS AND ANSWERS
Jack and Jane are married with 2 dependent children. After being unemployed for a
year, Jack finally found work in Olympia, Washington and spent less than 31 days in
Oregon during the tax year while Jane lived in Salem, Oregon with the children so that
she could complete her education. Jack qualifies to be treated as an Oregon
nonresident for tax purposes and will not be taxed by Oregon on his out of State wages.
- Correct Answers -False - Jack's family remained in Oregon, therefore he retained his
Oregon residency.
Ann and Charlie are married and lived outside of Oregon during the entire tax year. Ann
and Charlie miss beautiful Oregon and plan to move back to Oregon in the future.
Neither Ann nor Charlie earned any income from Oregon sources and their only home is
in Montana where they currently reside. They visited family in Springfield, Oregon for 2
weeks during the summer. Although Ann and Charlie consider themselves to be Oregon
residents, they will be treated as nonresidents for Oregon purposes. - Correct Answers -
True - Their domicile is considered to be in Montana for the tax year.
The Oregon check-off donations may only be used if a taxpayer has an Oregon refund -
Correct Answers -True
Oregon does not tax the military pay of Oregon nonresidents stationed in Oregon -
Correct Answers -True
In order for a taxpayer to qualify to be treated as a nonresident for Oregon purposes,
these conditions must be met - Correct Answers -Lived outside of Oregon for the entire
tax year
Did not maintain a home in Oregon for taxpayer or family during the tax year
Did not stay in Oregon for more than 30 days during the tax year
Barney and Bonnie are married and moved from Arizona to Oregon in July of 2018
where they purchased a home and immediately starting working. Barney works for the
State of Oregon and Bonnie works at a local dental office. Billy, their son, attended high
school in Oregon starting in September of 2018. What is their Oregon residency status
for 2018 and 2019? - Correct Answers -Part-year residents for 2018, Full-year residents
for 2019.
,Russ and Amanda live in Ontario, Oregon. Russ works for a company just over the
border in Payette, Idaho and Amanda works at the Ontario High School as a math
teacher. What is their Oregon residency status and are Russ' wages taxable for
Oregon? - Correct Answers -Full-year Oregon residents, Russ' wages are taxable for
Oregon.
Oregon residents are taxes on all sources of income. An Oregon credit is available for
taxes paid to another state.
Larry and Mary live in Vancouver, Washington. This current tax year, Larry was
unemployed and collected unemployment payments from Washington. Mary works for a
legal firm in Portland, Oregon. They have no other sources of income. What is their
residency status for this current tax year and which items of income will be taxable to
Oregon? - Correct Answers -Oregon Nonresidents, only Mary's wages are taxable by
Oregon.
They are domiciled in Washington. Oregon taxes nonresidents on Oregon sources of
income.
Mark lived in Montana his entire life. He reconnected with Marcy at their 20th high
school reunion and fell in love. In August, of the current tax year, Mark quit his job in
Montana and moved to Oregon where he and Marcy were married on August 20th.
Mark found a full-time job in Oregon on October 1. What are Mark and Marcy's
residency status for the current tax year and which form will they use if they want to file
a joint return? - Correct Answers -Mark is a part-year resident, Marcy is a full-year
resident, use Form OR-40P
Same-sex couples recognized as married for federal purposes are also considered
married for Oregon tax purposes. - Correct Answers -True
Oregon RDPs may use the MFJ filing status for federal and Oregon tax purposes -
Correct Answers -False
Military personnel with active service within Oregon are treated as nonresidents if their
address in the DFAS is outside of Oregon, regardless of where they are domiciled -
Correct Answers -True
If a federal extension was not needed and Form 4868 was not filed, but more time is
needed to complete the Oregon return: - Correct Answers -Check the "Extension filed"
box on the Oregon return and pay any tax owing using Form OR-40-V
While Sean was preparing his 2019 Oregon return, he realized that he miscalculated a
deduction from 2017. Sean set his 2019 return aside and immediately amended his
2017 return, knowing that every day of delay would result in more interest owed.
, On March 23, 2020, Sean filed his 2017 amended Oregon return, which was originally
due on April 17, 2018. Sean's 2017 Amended Oregon return resulted in an extra $500
tax to pay. The interest to be included with Sean's Amended Oregon return is: - Correct
Answers -
To calculate Oregon Percentage - Correct Answers -Oregon divided by Federal.
In most cases, you'll divide your income after sub- tractions from the Oregon column by
your income after subtractions from the federal column
Calculating Oregon Percentage when dealing with negative Oregon income - Correct
Answers -0%
If the federal column is negative and the Oregon column is positive, your Oregon
percentage is - Correct Answers -100%
A qualifying child is an individual who is the taxpayer's: - Correct Answers -Child or the
child's descendant, or• Brother, sister, stepbrother, or stepsister; or their
descendant.
The term "child" includes - Correct Answers -son, daughter, stepson, or stepdaughter;
and includes legally-adopted children and foster children who have been placed with the
taxpayer by an authorized placement agency or by court order.
At the end of the calendar year, the child must be: - Correct Answers -Under the age of
19; or
A student under the age of 24; or
Permanently and totally disabled, regardless of age.
A "student" is - Correct Answers -an individual who attended an edu- cational
organization on a full-time basis during each of five calendar months during the tax year
Qualifying Relative - Correct Answers -A qualifying relative is an individual for whom the
taxpayer pays over one-half of the individual's support for the year, and who is the
taxpayer's:
Child, brother, sister, stepbrother, or stepsister, or their descendant, who isn't also a
qualifying child of the taxpayer;
Father or mother, or their ancestor;• Stepfather, stepmother, father-in-law, or
mother-in-law;
Brother-in-law or sister-in-law;• Uncle or aunt;• Nephew or niece; or• An individual who
isn't listed above but is a member of the taxpayer's household and has the same
principal place of abode as the taxpayer.
QUESTIONS AND ANSWERS
Jack and Jane are married with 2 dependent children. After being unemployed for a
year, Jack finally found work in Olympia, Washington and spent less than 31 days in
Oregon during the tax year while Jane lived in Salem, Oregon with the children so that
she could complete her education. Jack qualifies to be treated as an Oregon
nonresident for tax purposes and will not be taxed by Oregon on his out of State wages.
- Correct Answers -False - Jack's family remained in Oregon, therefore he retained his
Oregon residency.
Ann and Charlie are married and lived outside of Oregon during the entire tax year. Ann
and Charlie miss beautiful Oregon and plan to move back to Oregon in the future.
Neither Ann nor Charlie earned any income from Oregon sources and their only home is
in Montana where they currently reside. They visited family in Springfield, Oregon for 2
weeks during the summer. Although Ann and Charlie consider themselves to be Oregon
residents, they will be treated as nonresidents for Oregon purposes. - Correct Answers -
True - Their domicile is considered to be in Montana for the tax year.
The Oregon check-off donations may only be used if a taxpayer has an Oregon refund -
Correct Answers -True
Oregon does not tax the military pay of Oregon nonresidents stationed in Oregon -
Correct Answers -True
In order for a taxpayer to qualify to be treated as a nonresident for Oregon purposes,
these conditions must be met - Correct Answers -Lived outside of Oregon for the entire
tax year
Did not maintain a home in Oregon for taxpayer or family during the tax year
Did not stay in Oregon for more than 30 days during the tax year
Barney and Bonnie are married and moved from Arizona to Oregon in July of 2018
where they purchased a home and immediately starting working. Barney works for the
State of Oregon and Bonnie works at a local dental office. Billy, their son, attended high
school in Oregon starting in September of 2018. What is their Oregon residency status
for 2018 and 2019? - Correct Answers -Part-year residents for 2018, Full-year residents
for 2019.
,Russ and Amanda live in Ontario, Oregon. Russ works for a company just over the
border in Payette, Idaho and Amanda works at the Ontario High School as a math
teacher. What is their Oregon residency status and are Russ' wages taxable for
Oregon? - Correct Answers -Full-year Oregon residents, Russ' wages are taxable for
Oregon.
Oregon residents are taxes on all sources of income. An Oregon credit is available for
taxes paid to another state.
Larry and Mary live in Vancouver, Washington. This current tax year, Larry was
unemployed and collected unemployment payments from Washington. Mary works for a
legal firm in Portland, Oregon. They have no other sources of income. What is their
residency status for this current tax year and which items of income will be taxable to
Oregon? - Correct Answers -Oregon Nonresidents, only Mary's wages are taxable by
Oregon.
They are domiciled in Washington. Oregon taxes nonresidents on Oregon sources of
income.
Mark lived in Montana his entire life. He reconnected with Marcy at their 20th high
school reunion and fell in love. In August, of the current tax year, Mark quit his job in
Montana and moved to Oregon where he and Marcy were married on August 20th.
Mark found a full-time job in Oregon on October 1. What are Mark and Marcy's
residency status for the current tax year and which form will they use if they want to file
a joint return? - Correct Answers -Mark is a part-year resident, Marcy is a full-year
resident, use Form OR-40P
Same-sex couples recognized as married for federal purposes are also considered
married for Oregon tax purposes. - Correct Answers -True
Oregon RDPs may use the MFJ filing status for federal and Oregon tax purposes -
Correct Answers -False
Military personnel with active service within Oregon are treated as nonresidents if their
address in the DFAS is outside of Oregon, regardless of where they are domiciled -
Correct Answers -True
If a federal extension was not needed and Form 4868 was not filed, but more time is
needed to complete the Oregon return: - Correct Answers -Check the "Extension filed"
box on the Oregon return and pay any tax owing using Form OR-40-V
While Sean was preparing his 2019 Oregon return, he realized that he miscalculated a
deduction from 2017. Sean set his 2019 return aside and immediately amended his
2017 return, knowing that every day of delay would result in more interest owed.
, On March 23, 2020, Sean filed his 2017 amended Oregon return, which was originally
due on April 17, 2018. Sean's 2017 Amended Oregon return resulted in an extra $500
tax to pay. The interest to be included with Sean's Amended Oregon return is: - Correct
Answers -
To calculate Oregon Percentage - Correct Answers -Oregon divided by Federal.
In most cases, you'll divide your income after sub- tractions from the Oregon column by
your income after subtractions from the federal column
Calculating Oregon Percentage when dealing with negative Oregon income - Correct
Answers -0%
If the federal column is negative and the Oregon column is positive, your Oregon
percentage is - Correct Answers -100%
A qualifying child is an individual who is the taxpayer's: - Correct Answers -Child or the
child's descendant, or• Brother, sister, stepbrother, or stepsister; or their
descendant.
The term "child" includes - Correct Answers -son, daughter, stepson, or stepdaughter;
and includes legally-adopted children and foster children who have been placed with the
taxpayer by an authorized placement agency or by court order.
At the end of the calendar year, the child must be: - Correct Answers -Under the age of
19; or
A student under the age of 24; or
Permanently and totally disabled, regardless of age.
A "student" is - Correct Answers -an individual who attended an edu- cational
organization on a full-time basis during each of five calendar months during the tax year
Qualifying Relative - Correct Answers -A qualifying relative is an individual for whom the
taxpayer pays over one-half of the individual's support for the year, and who is the
taxpayer's:
Child, brother, sister, stepbrother, or stepsister, or their descendant, who isn't also a
qualifying child of the taxpayer;
Father or mother, or their ancestor;• Stepfather, stepmother, father-in-law, or
mother-in-law;
Brother-in-law or sister-in-law;• Uncle or aunt;• Nephew or niece; or• An individual who
isn't listed above but is a member of the taxpayer's household and has the same
principal place of abode as the taxpayer.
