316.117
Proration between Oregon income and other income for nonresidents, part-year
residents and trusts.
(1) Except as provided under subsection (2) of this section, the proportion for
making a proration for nonresident taxpayers of the standard deduction or
itemized deductions, the personal exemption credits and any accrued federal or
foreign income taxes, or for part-year resident taxpayers of the amount of the
tax, between Oregon source income and income from all other sources is the
federal adjusted gross income of the taxpayer from Oregon sources divided by
the taxpayer’s federal adjusted gross income from all sources. If the numerator
of the fraction described in this subsection is greater than the denominator,
the proportion of 100 percent shall be used in the proration required by this
section. As used in this subsection, “federal adjusted gross income” means the
federal adjusted gross income of the taxpayer with the additions, subtractions
and other modifications to federal taxable income that relate to adjusted gross
income for personal income tax purposes.
(2) For part-year
resident trusts, the proration made under this section shall be made by
reference to the taxable income of the fiduciary. [1969 c.493 §21; 1971 c.672 §1;
1973 c.269 §1; 1975 c.672 §5; 1977 c.872 §5; 1981 c.801 §4; 1983 c.684 §15;
1985 c.141 §5; 1987 c.293 §17; 1999 c.580 §5]
Notes of Decisions
Jonsson v. Dep't of Revenue, 4 Or. Tax 376 (Or. T.C. 1971).
· cites it 7× “Reduced to its essentials, plaintiffs’ contention is that ORS 316.117 and 316.127 permit them to claim on their Oregon income tax return the personal deductions itemized on their federal tax return, regardless of the source of those deductions, in the same ratio that their…”
Zemke v. Dep't of Revenue, 17 Or. Tax 18 (Or. T.C. 2003).
· cites it 3× “See ORS 316.117; OAR 150-316.117-(A). 5 Oregon’s statutory provisions on the taxation of nonresidents and the federal constitutional limits that lie behind them reflect a fundamental rule: Oregon may tax all of the *26 income of a resident but only Oregon source income of a…”
Jonsson v. Dep't of Revenue, 4 Or. Tax 537 (Or. T.C. 1971).
· cites it 6× “The defendant department rejected the deductions on the basis that the applicable statutes pertaining to nonresident taxpayers, ORS 316.117 and 316.127, did not permit apportionment of personal itemized deductions on a formula basis.”
Roelli v. Dep't of Revenue, 14 Or. Tax 201 (Or. T.C. 1997).
· cites it 2× “The effect is the same in that the nonresident is denied a deduction while the resident obtains the deduction.”
Cerney v. Dept. of Rev. (Or. T.C. 2022).
· cites it 5× “116 and ORS 316.117. 4 The court shall grant a motion for summary judgment if all the documents on file “show that there is no genuine issue as to any material fact and that the moving party is entitled to prevail as a matter of law.”
Wood v. Dep't of Revenue, 10 Or. Tax 374 (Or. T.C. 1987).
· cites it 2× “2 The first two subsections of ORS 316.117 provide as follows: “(1) The taxable income of a nonresident individual is his adjusted gross income attributable to sources within this state determined by ORS 316.”
Brillenz v. Dept. of Rev. (Or. T.C. 2016).
· cites it 2× ““The amount of the tax shall be computed under subsection (1) of this section as if the part-year resident were a full-year resident and shall be multiplied by the ratio provided under ORS 316.117 to determine the tax on income derived from sources within this state.”
Spillman v. Dept. of Rev. (Or. T.C. 2021).
· cites it 2× “The amount of the tax shall be computed under subsection (1) of this section as if the part-year resident were a full-year resident and shall be multiplied by the ratio provided under ORS 316.117 to determine the tax on income derived from sources within this state.”
Wilson v. Dep't of Revenue, 514 P.2d 1334 (Or. 1973).
“ORS 316.117 and 316.127 as applied .to 1969 income provided that if a nonresident took the standard deduction on his federal return he was allowed to deduct that portion of the standard deduction that his Oregon income bore to his total income, but that if a nonresident elected…”
Perlman v. Dep't of Revenue, 17 Or. Tax 60 (Or. T.C. 2002).
· cites it 2× “ORS 316.117. Federal adjusted gross income “shall be as determined under the provisions of the Internal Revenue Code as they may be in effect for the tax year of the taxpayer.”
Fernandez v. Dept. of Rev. (Or. T.C. 2020).
“ORS 316.117(1); ORS 316.127(1). The court will first consider whether Plaintiffs were Oregon residents during 2015 and then, if necessary, consider whether they income attributable to sources within this state.”
Crewse v. Dept. of Rev. (Or. T.C. 2024).
“ORS 316.117(1); ORS 316.127(1). However, the income of nonresident pilots and crew members of vessels operating in multiple states’ navigable waters is excluded from that tax by ORS 316.”
— Or. Rev. Stat. § 316.117(1) — 5 cases
Roelli v. Dep't of Revenue, 14 Or. Tax 201 (Or. T.C. 1997).
“The effect is the same in that the nonresident is denied a deduction while the resident obtains the deduction.”
Brillenz v. Dept. of Rev. (Or. T.C. 2016).
““The amount of the tax shall be computed under subsection (1) of this section as if the part-year resident were a full-year resident and shall be multiplied by the ratio provided under ORS 316.117 to determine the tax on income derived from sources within this state.”
Fernandez v. Dept. of Rev. (Or. T.C. 2020).
“ORS 316.117(1); ORS 316.127(1). The court will first consider whether Plaintiffs were Oregon residents during 2015 and then, if necessary, consider whether they income attributable to sources within this state.”
Cerney v. Dept. of Rev. (Or. T.C. 2022).
“116 and ORS 316.117. 4 The court shall grant a motion for summary judgment if all the documents on file “show that there is no genuine issue as to any material fact and that the moving party is entitled to prevail as a matter of law.”
Crewse v. Dept. of Rev. (Or. T.C. 2024).
“ORS 316.117(1); ORS 316.127(1). However, the income of nonresident pilots and crew members of vessels operating in multiple states’ navigable waters is excluded from that tax by ORS 316.”
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