Final answer:
Whether Stan and Kyle must file a tax return as residents of Oregon depends on Oregon's specific tax laws and how they define residency. They should consult with a tax professional to understand their obligations.
Step-by-step explanation:
The statement that Stan and Kyle must file a return as Oregon (OR) residents, despite considering Washington (WA) to be their home, depends on specific state tax laws. In general, residency can depend on several factors, including the amount of time spent in the state, the location of a primary residence, and the intent to remain in a state. If Oregon law considers factors such as the amount of time they spend in the state and treats them as residents for tax purposes, the statement could be true.
However, without exact information about Oregon's tax laws and how they define residency, it's not possible to definitively say that they must file a return as Oregon residents. Therefore, it is recommended that Stan and Kyle consult with a tax professional or legal advisor familiar with both Oregon and Washington tax laws to determine their filing obligations.