For Oregon income tax purposes, the term ‘‘nonresident’’ includes a person who is a ‘‘foreign nonresident,’’ which means someone who is:a qualified individual under I.R.C. § 911(d)(1), and has a bona fide residence in a foreign country for one full tax year, or is physically present in a foreign country for 330 full days out of a consecutive 12-month period.
Or. Admin. R. 150-316.027(1)(b).
Foreign Earned Income Exclusion = Yes
Foreign Tax Credits = Yes
Due Date = April 15
Accepts Federal Extensions = Yes, if no tax is owing and the box is selected and the form 4868 is attached. If a balance is due, use form 40-EXT