File your S corporation business tax returns

Service
S corporations 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 S corporation 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.

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

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

1. Download and fill out your business tax return(s)

IMPORTANT: Download and save the form to your computer, then open it in Adobe Acrobat Reader to complete and print. Using your web browser to complete the form may result in incorrect form calculations and other issues.

Download the free Adobe Acrobat Reader program.

Portland/Multnomah County Combined Business Tax Return for S corporations

Metro Supportive Housing Services (SHS) Business Income Tax Return for S corporations

Residential Rental Registration (RRR) Fee

All owners of residential rental property within the City of Portland are required to register their residential rental unit and may owe the Residential Rental Registration (RRR) fee. If you own residential rental property in the City of Portland, please complete the Schedule R and include it with your Combined Tax Return.

If you own 10 or more units, or wish to submit your Schedule R electronically, please use:

Heavy Vehicle Use Tax (HVT)

The Heavy Vehicle Use Tax (HVT) is imposed on taxpayers who operate one or more heavy vehicles on streets owned or maintained by the City of Portland. If you are subject to the Heavy Vehicle Use Tax, please complete HVT Schedule and include it with your Combined Tax Return.

Clean Energy Surcharge

All businesses that report total gross income of $1 billion or more and Portland gross income of $500,000 or more on their Combined Business Tax Return are required to file Form CES-2021.

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 Combined Tax Return and/or Form CES. You must still pay all tax due by the original due date.

2. Submit the completed S corporation business tax return(s) with supporting tax pages and payment or extension request to us

Write only one check for any amount due and make it payable to 'City of Portland.'

Returned checks will incur a $35 charge (Returned Check Charge Policy)

By mail

Mail your completed business tax return(s), supporting tax pages, and payment (if due) or extension request to:

Revenue Division
111 SW Columbia St., Suite 600
Portland, OR97201-5840
United States

By fax

Fax your completed business tax return(s) and supporting tax pages or extension request to:

503-823-5192

If you fax your business tax return to us but need to make a tax return payment:

For the City of Portland Business License Tax and/or Multnomah County Business Income Tax, use Form BZT-V: 

For the Metro Supportive Housing Services (SHS) Business Income Tax, use Form BIT-V:

For the Clean Energy Surcharge, use Form CES-V: 

In person

Bring your completed business tax return(s), supporting tax pages, and payment (if due) or extension request to:

Revenue Division
111 SW Columbia St., Suite 600
Portland, OR97201-5840

Contact

Revenue Division General Contact

phone number503-823-5157Monday - Friday, 9:00 am - 4:00 pm
fax number503-823-5192

Location

Mailing address

Revenue Division
111 SW Columbia St., Suite 600
Portland, OR 97201-5840