Skip to Main Content View Text-Only

Office of Management & Finance

Revenue

Phone: 503-823-5157

Arts Tax: 503-865-4278

111 SW Columbia St, Suite 600, Portland, OR 97201

More Contact Info

Is my income non-taxable? Do I need to pay the tax?

Declaring non-taxable income, step-by-step 

Non-taxable income graphic

* Everyone is required to file.

If you do not need to pay because your income is non-taxable (Column A)
and you make less than $1,000
in additional income (Column B), please see below
for required verification documents.

 

What income is included in “all other sources not listed in Column A”?

All income is considered, regardless of amount. Income can be from wages, self-employment, investments, rentals,
retirement, disability, unemployment, spousal/child support, or any other source. "Income" does not include any income
a city is prohibited from taxing by state or federal laws (listed in Column A, above).

* I don’t owe the tax. What do I need to do?

  1. File an Arts Tax return at: www.portlandoregon.gov/revenue/artstax
  2. Select “No—non-taxable income only” in the income earner box
  3. Mail in your Federal Form 1040 and supporting statements, plus 1099 R(s), Social Security Statement(s),
    and 1099INT for US Treasury interest OR a completed 4506-T (IRS record of account) to verify your
    non-taxable income
  4. Mailing address: Revenue Bureau Arts Tax, PO Box 1278, Portland OR 97207