I have a client that moved from Texas to Oregon in mid-December 2020.  They are retired and their allocable retirement income to Oregon during their residency was $2,834; they had no Oregon State tax withholding.  Form OR-40-P ends up with a $171 tax due.

The Oregon DOR website shows a MFJ filing threshold of $4,630 of Oregon Gross Income.  Seems that they do not have to file, but it bothers me that the form calculates a tax due. Any thoughts?