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The capital loss or capital loss carryforward not attributable to oregon sources cannot be used to reduce a capital gain attributable to oregon sources and is added back on the oregon tax return when determining oregon taxable income. This includes the accrued federal tax deduction, and itemized deductions or the optional standard deduction. Add the amount of your capital gains received and losses incurred during the part of the year you were an oregon resident.
(a) a nonresident is allowed a capital loss or capital loss carryforward on the oregon return when attributable to oregon sources. In computing taxable income, nonresident taxpayers are allowed a proportionate share of all deductions, with required modifications Taxpayer is allowed to deduct a $3,000 loss on the federal return.
If you have passive losses that you wish to claim in future years against oregon sourced gains, you would need to file a return to track the losses
You would not be allowed to all the sudden one year add losses from years back.
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