You will need to report the income on your returns.

Check box 9a under Part II, Claim of Tax Treaty Benefits. Sign your name and date this form under Part IV, Certification. You will need to report the income on your returns. Sign your name and date this form under Part II, Certification.

This does not change the fact that a refund was issued to you, so we are required to report the refund on Form 1099G. You will subtract the Oregon refund you include on line 10, federal Form 1040, on line 15 of your Oregon Form 40.