It is possible that you may have paid the Arts Education and Access Income Tax (Arts Tax) when you did not have to. Examples of payment in error include, but may not be limited to:
- You unintentionally overpaid.
- You were not a resident of Portland during the calendar year.
- Your only income is from Social Security benefits; pension benefits paid by the Oregon Public Employees Retirement System (PERS) or the Federal Employees Retirement System (FERS); VA Disability; or interest income from US Treasury bill notes and bonds.
- You live in a household with combined income above the federal poverty guidelines, but you personally have less than $1,000 of income.
- You have income from #3 above and any other income less than $1,000.
- Your household is at or below the federal poverty guideline.
Refund Filing Deadline: you must file a refund request with the Revenue Division no later than 365 days after payment. You will waive your right to a refund if you request a refund more than 365 days after payment. Refund requests must be made using the Form AREF. Required documentation must be attached to your form in order for your filing to be considered complete.
Supporting Documents Required (must be filed with Refund Request)
If you are requesting this refund because your only source of income is non-taxable (SS, SSI, RRRA, PERS, FERS CSRC, USTI), you must provide a copy of your federal tax return and:
Social Security or Railroad: Copy of your annual benefit statement(s) from SSA or Railroad
PERS / FERS (CSRS): Copy of your 1099-R from PERS, FERS, CSRS
Other non-taxable income: Copy of your 1099-INT showing US Treasury Interest or other supporting documentation of non-taxable income
If you don’t have supporting documents or don’t file a federal tax return, you must complete federal form 4506-T (Request for Transcript of Tax Return) or a statement why you cannot provide documentation in the case where you paid the tax on behalf of another person.
Questions? Call 503-865-4278
Mail: PO Box 1278, Portland, OR 97207