Personal Tax Policies

Introduction

A policy is a written guideline provided to taxpayers to explain procedures or provide guidance in particular fact situations. 

Unless specifically stated, these policies apply to both personal income tax programs. The terms "Metro" or "County", as used in policy examples, shall include and may be substituted for the other jurisdiction, unless the policy only interprets a code section unique to one jurisdiction.

Policies are not law nor are they subject to public hearing as are the administrative rules.

All official policies adopted by the Revenue Division are reviewed internally before formal adoption by signature of the Director of the Revenue Division.

Administration

Tax Administration Policy - Metro Estimated Tax Payments for Pass-through Entities and Individuals, Where Business Gross Receipts Vary Near the Business Tax Filing Threshold

Tax Administration Policy - Multnomah County Commission and Metro Council Penalty and Interest Amnesty

Tax Administration Policy - Penalty Waiver Requests

Tax Administration Policy - Personal Income Tax Interest Rates on Tax Due and Refunds

Tax Administration Policy - Refunds

Tax Administration Policy - Returned Check Charge

Tax Administration Policy - Tax Return Due Dates

Tax Administration Policy - Uniform Administration of Metro’s Supportive Housing Services and Multnomah County’s Preschool for All Personal Income Taxes

Tax Administration Policy - Your Right to Appeal

Credits

Tax Administration Policy - Credit for Taxes Paid to Another State

Reporting of Income and Deductions from Pass-Through Entities

Tax Administration Policy – Deduction for Previously Taxed Income Received from a Pass-Through Entity

Tax Administration Policy – Net Operating Losses and Net Operating Loss Deductions from Passthrough Entities

Metro SHS Personal Income Tax

Tax Administration Policy - Metro: Reporting of Income and Deduction for Previously Taxed Income Received from a Trust or Estate

Multnomah County PFA Personal Income Tax

Tax Administration Policy – Multnomah County: Reporting of Income and Deduction for Previously Taxed Income Received from a Trust or Estate