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The City of Portland, Oregon

Office of Management & Finance

Revenue Division

Arts Tax: 503-865-4278

Business Taxes: 503-823-5157

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

More Contact Info

Announcement for Web Developers

Announcement for Web Developers

Draft TY 2020 tax forms have been posted.

2D Barcode specifications (Version 22) have been updated to align with the TY 2020 draft tax forms.

The TY 2020 Business Tax forms test cases for calculation testing have been posted. Software developers are not required to use the test cases provided. Please send your forms for calculation and 2D Barcode testing to PortlandTaxForms@portlandoregon.gov.

Key changes to existing forms (unless otherwise indicated*)

General Return Changes

  • Forms have been expanded to two pages.

Return Information Field

  • BZT- preprinted in the Account Number field (Account numbers have increased from six digits to ten digits, not including the BZT)
  • NEW: Federal Extension checkbox
  • ‘Amended Return’ and ‘Ceased Business’ checkboxes moved below account number
  • ‘Mailing Address Change’ checkbox moved to address field
  • NAICS code field moved to the right of the ‘Name’ field

NEW: Exemption Section

  • Exemption Section added below return information
    • Three new checkboxes have been created:
    • Exempt – Multnomah County Only
    • Exempt – City of Portland Only
    • Exempt – Both Jurisdictions
  • Field to enter Total Gross Business Income

Business Income Section

  • Owner’s Compensation Deduction for TY 2020 has changed:
    • Portland Business License Tax has increased from $127,000 per owner to $129,000 per owner
    • Multnomah County has increased from $108,000 per owner to $127,000 per owner
  • Instructions to carry line 7P to a new field at the top of page 2 (Line 5 for Trust/Estate returns)

Multnomah County Business Income Tax Section

  • Line 12 – Tax Rate increased from 1.45% to 2%
  • NEW: Line 13a has been added for Business Retention Credits* (except Form E-2020 and SP-2020)
  • Line 17 has been removed

City of Portland Business License Tax Section

  • NEW: Line 23a has been added for Business Retention Credits* (except Form E-2020 and SP-2020)
  • Line 22D has been removed from all forms (CES is now a separate form with ITS)
  • Line 27 has changed (see below)

NEW: Tax Due/Refund Section

  • Line 27: If sum of lines 16 and 26 is negative, the amount should go here for overpayment.
  • Line 27a: This is the new refund field
  • Line 27b: This is the new credit carryforward field
  • Line 28: If sum of lines 16 and 26 is positive, this is the amount due (unchanged from TY 2019 line 28)

P-2020 Form Changes

Return Information Field

  • Removal of the ‘Select Partnership Type’ drop-down box.

E-2020 Form Changes

General Return Change

  • Form modified to allow for 2D barcode (not previously done).

SP-2020 Form Changes

Return Information Field

  • Removal of the FEIN field.
  • Removal of the ‘Business Type’ checkboxes.

C-2020 Form Changes

Return Information Field

  • Renamed ‘Name’ to Entity Filing in Oregon
  • NEW: Name of Parent Corporation field
  • NEW: FEIN of Parent Corporation field
  • NEW: Merged/Reorganized Business field
  • NEW: FEIN of previous business field

Other Form Changes

Quarterly Payment Form

We have retired the quarterly payment form (Q-2020) for TY 2021 going forward. Now that the estimated prepayments are being combined, taxpayers would now use:

  • Business Tax Voucher to make Business Tax payments for both the City of Portland and Multnomah County business taxes
  • CES Voucher to make CES (Clean Energy Surcharge) payments

Previously, these were all combined on the Q-2020.

Clean Energy Surcharge (CES) Form

For TY 2020, the Clean Energy Surcharge will now be filed separate from the Combined Tax Returns. The CES Schedule used in TY 2019 has now become the CES Form for TY 2020 forward.

Annual Exemption Request Form (Form AER)

This form has been discontinued for TY 2020 and later. This is now reported on the Combined Tax Returns, as noted above.

Multnomah County has increased their Gross Receipts Exemption from $50,000 to $100,000.

 

 

Draft TY 2019 Business Tax Forms Posted

Draft TY 2019 tax forms have been posted.

2D Barcode specifications (version 21) have been updated to align with the TY 2019 draft tax forms.

The TY 2019 Business Tax forms test cases for calculation testing have been posted. Software developers are not required to use the test cases provided. Please send your forms for calculation and 2D Barcode testing to PortlandTaxForms@portlandoregon.gov.

Key changes to existing forms:

1. Owners Compensation Allowance Deduction for TY 2019 has changed:

- Portland Business License Tax has increased from $125,000 per owner to $127,000 per owner

- Multnomah County has increased from $106,000 per owner to $108,000 per owner

2. The Multnomah County and City of Portland average sum of employees lines have been removed from the SP-2019, C-2019, P-2019, SC-2019,and E-2019 forms.

3. A new line, Residential Rental Registration Fee, has been added to the SP-2019, C-2019, P-2019, SC-2019,and E-2019 forms.

4. A new line, Clean Energy Surcharge, has been added to the C-2019, P-2019, and SC-2019 forms.

5. The Residential Rental Registration Schedule (Schedule R) was updated.