Final answer:
The statement is True; a full-year Oregon resident and a part-year resident spouse will use Form 40 when filing a joint tax return for Oregon.
Step-by-step explanation:
The statement is True. If you and your spouse are filing a Married Filing Jointly (MFJ) federal return and you are a full year Oregon resident while your spouse is a part-year Oregon resident, you will indeed use Form 40 for your Oregon state tax return. Although there might be some exceptions, this is the general rule. Filing jointly in Oregon typically requires the use of Form 40, which is the standard form for full-year residents.
While filing, you will need to account for all income earned by both you and your spouse during the entire year, regardless of the part-year residency status. Additionally, the information on Form 40 will include instructions for calculating your state tax owed, taking into consideration your combined incomes and any state-specific deductions or credits you are eligible for.