I earned 300.00 for the 2010 year in Oregon do I have to file federal and state taxes on this
That depends. You have to file a tax form as usual, but if that's all you made the entire year total, then you'll get back whatever you may have paid in on it on your federal return. I don't know what the laws are in the state of Oregon, but you could contact the Oregon Dept of Revenue at 503-378-4988 or 1-800-356-4222 and they will answer your state tax question.
I hope this helps.
It really depends on the type of income it was: business or personal. It's hard for me or anyone to make a determination about this scenario because taxes are geared toward specifics. One detail could mean you owe - and another could mean you don't. But if that's all you made, and taxes were taken out of that income, then I'd suspect you'd get it back. I'd advise you to check with your accountant or tax professional about this.
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