Practice Quizzes Oregon LTC || with Certified 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.
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.
