I am currently on F1 (OPT) visa. I am NRA for federal tax purposes and full year resident for Oregon tax purposes. I claimed Std. Dedn in 1040NR using US/India treaty.

Oregon state does not provide standard deduction for Non Resident Aliens. Can we claim Std. Dedn or exemption using US/India Tax treaty ?

You are full year resident of Oregon. File resident tax return. You are nonresident only if your permanent home is outside is outside Oregon.

Hi MukatA,

My understanding was, non resident for Oregon state and non resident alien are different. Even if I am a full year resident of Oregon, I am Non Resident Alien for tax purpose (F1 visa and substantial presence test).

Is that wrong ?

Connect:

You are correct. By law, because you are a student from OUT of state, you are considered to be a non-resident of the state of Oregon even though you lived there the entire year of 2009.