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File your business tax return

All businesses must file a Combined Tax Return at the same time the business files their Federal & State tax returns. If a business is exempt from City and/or County taxes, they must file an Annual Exemption Request.

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

  1. Download and fill out your Combined Tax Return or Annual Exemption Request

    To file your Combined Tax Return, Annual Exemption Request, or request an extension to file, you must first register your business with the City of Portland.

    If your business income is reported on a Schedule C, E, and/or F with your federal Form 1040, you should file Form SP-2019.

    If your business income is reported on federal Form 1065, you should file Form P-2019.

    If your business income is reported on federal Form 1120-S, you should file Form SC-2019.

    If your business income is reported on federal Form 1120, you should file Form C-2019.

    If your business income is reported on a Schedule C, E, and/or F with your federal Form 1041, you should file Form E-2019.

    If your total gross income from all business activity is less than $50,000 or you qualify for a different exemption, you should file an Annual Exemption Request (Form AER).

    If you need additional time to file your Combined Tax Return or Annual Exemption Request, you should file a Request for Extension (Form EXT) by the original due date of your return. This grants an additional six months to file your Combined Tax Return or Annual Exemption Request. You must still pay all tax due by the original due date.

  2. Mail the completed form with supporting tax pages and any payment to us

    • Write only one check for any amount due and make it payable to 'City of Portland Revenue Division.'
    • Mail your completed form, supporting tax pages, and payment (if due) to:

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

    Returned checks will incur a $25 charge (Returned Check Charge Policy)

  1. Download and fill out your Combined Tax Return or Annual Exemption Request

    To file your Combined Tax Return, Annual Exemption Request, or request an extension to file, you must first register your business with the City of Portland.

    If your business income is reported on a Schedule C, E, and/or F with your federal Form 1040, you should file Form SP-2019.

    If your business income is reported on federal Form 1065, you should file Form P-2019.

    If your business income is reported on federal Form 1120-S, you should file Form SC-2019.

    If your business income is reported on federal Form 1120, you should file Form C-2019.

    If your business income is reported on a Schedule C, E, and/or F with your federal Form 1041, you should file Form E-2019.

    If your total gross income from all business activity is less than $50,000 or you qualify for a different exemption, you should file an Annual Exemption Request (Form AER).

    If you need additional time to file your Combined Tax Return or Annual Exemption Request, you should file a Request for Extension (Form EXT) by the original due date of your return. This grants an additional six months to file your Combined Tax Return or Annual Exemption Request. You must still pay all tax due by the original due date.

    These forms are also available in our office.

  2. Bring the completed form with supporting tax pages and any payment to us

    • Bring your completed form, supporting tax pages, and payment (if due) to:
    Revenue Division Service Center
    111 SW Columbia Street
    Suite 600
    Portland, OR 97201

    In our office, we accept cash, check, money order, or Visa/Mastercard/Discover (with a 3% convenience fee).

Contact

Revenue Division General Contact

phone number503-823-5157

Monday - Thursday, 9:00 - 11:30 am and 1:00 - 4:00 pm

Location

Mailing address

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

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