Final answer:
Military personnel with Oregon as their home of record must file an Oregon tax return as the state considers them residents for tax purposes, regardless of where they are stationed.
Step-by-step explanation:
Military personnel whose home of record is Oregon are generally required to file an Oregon tax return. This is because Oregon, like many states, taxes residents on income earned both inside and outside the state. Being stationed elsewhere does not change one's status as a resident for tax purposes. It is important for military members to note that their home of record is usually considered their legal residence for tax purposes unless specific steps are taken to change the state of legal residence.