“Hit the Road, Jack — And Don’t You Pay [Oregon] Tax No More?”

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While Oregon residents are taxed at a 9% rate on their taxable income, including capital gain income, Washington imposes no personal income tax. Not surprisingly, Oregon residents who expect to recognize substantial income in the future often ask whether they can avoid Oregon tax on the income by moving to Washington before the income is recognized. This article discusses the impact of such a move on the Oregon income tax treatment of different types of income.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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