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City Directory |    5330 Seaman Road, Oregon, Ohio

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Resident individuals who have earned income are required to file, even when no tax is due. Non-resident individuals who earned income in Oregon that was not subject to withholding by an employer must file. Non-resident individuals who own rental properties or conduct business in Oregon must file, even if no tax is due. Partnerships, limited partnerships, corporations, S-corporations and associations that conduct business in Oregon must file, even if no tax is due.