Do I need to file a state tax return if I didn't earn any income in Oregon?

No, if you did not earn any income in Oregon, you generally do not need to file a state tax return. Oregon follows a "source income" approach, which means if you had no income derived from sources within the state, there is no requirement to file a tax return. However, if you had income from Oregon sources, such as rental properties, self-employment, or partnerships, you may still need to file. It's crucial to note that although you might not owe any taxes, filing a return can be beneficial to you if you qualify for certain credits or refunds. Additionally, if you had income from other states or federal sources, you may still need to file a federal income tax return. Consult the Oregon Department of Revenue website for specific details or seek professional tax advice for your unique situation.