Oregon Revised Statutes Revenue and Taxation § 316.372

(1) As used in this section, “parent” includes an individual who is entitled to the services of a minor by reason of having parental rights and duties with respect to the minor.

(2) Except as provided in subsection (3) of this section, a minor shall file a return and include on the return all items of the minor's income, including income attributable to personal services. Income included on the minor's return shall not be included on the return of the parent. All expenditures by the parent or the minor attributable to the minor's income are considered to have been paid or incurred by the minor. However, any tax assessed against the minor that is attributable to income from personal services and that is not paid by the minor is for all purposes considered to be properly assessed against the parent.

(3) If a parent is eligible to elect and elects to include the interest and dividend income of a child on the parent's federal income tax return under section 1(g)(7)(B) of the Internal Revenue Code,  1 the parent shall be considered to have elected to include the interest and dividend income of the child on the return filed by the parent for the same taxable period for purposes of this chapter. The child need not in such case file a return for purposes of this chapter for the taxable period to which the election applies.