File your business tax returns

Service
Businesses subject to the Portland Business License Tax, Multnomah County Business Income Tax, Metro Supportive Housing Services (SHS) Business Income Tax, and/or Clean Energy Surcharge (CES) must file a business tax return. You must claim an exemption from the business taxes on the tax return.

Filing your business tax return(s) should take 30-45 minutes to complete. This time can be reduced if you have all your federal and state tax information available.

On this Page

File your business tax return(s) or request for extension online

To file your business tax return(s), including requesting an exemption from the business tax, or request an extension to file, you must first register for a Revenue Division tax account.

To file your business tax return(s) online, you will need:

  1. Your Portland Revenue Online account information.
  2. Your Federal/Oregon tax pages to attach to your return.

File your business tax return(s)

You will need a Portland Revenue Online account to file your business tax return(s) online. You will be asked to log in or create an account.

If you need additional time to file your business tax return(s), you must submit a Request for an Extension of Time to File by the original due date of your return, unless you have filed a timely extension to file with the IRS. This is only an extension of time to file your return.

All taxes must still be paid by the original due date of the return.


File your business tax return(s) or request for extension to file by mail, fax, or in person

For individuals

If your business income is reported on a Schedule C, E, and/or F with your federal Form 1040, you should file a Sole Proprietor business tax return.

For partnerships

If your business income is reported on federal Form 1065, you should file Partnership business tax returns.

For S corporations

If your business income is reported on federal Form 1120-S, you should file S corporation business tax returns.

For C corporations

If your business income is reported on federal Form 1120, you should file C corporation business tax returns.

For Trusts and Estates

If your business income is reported on a Schedule C, E, and/or F with your federal Form 1041, you should file Trust/Estate business tax returns.

Request for Extension of Time to File

If you need additional time to file your business tax return(s), you should file a Request for Extension (Form EXT) by the original due date of your return, unless you have filed a timely extension to file with the IRS. This grants an additional six months to file your Business Tax Return and/or Form CES. You must still pay all tax due by the original due date.