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Tax Software Developer Resources

Information
A collection of resources for tax software developers for review of forms for inclusion in their tax software products.
On this page

General Information

We require a hard or electronic copy of the form for review.  If the software performs calculations, we will review forms that have been calculated with "dummy" data (that illustrates that correct calculations, limitations, internal diagnostics, etc.) instead of the instructions.

We maintain a "software providers" database and email updates about forms.  If you want to be included in the database, please email Matthew.Thorup@portlandoregon.gov and provide:

  • Your name
  • Your job title
  • The name of your employer
  • City/County/Metro tax forms that you handle
  • Your email address
  • Your telephone number

If you have been receiving emails from us already, you are already in the database and do not need to contact us.

If you have any specific questions related to the Combined Business Tax Returns and Forms, contact:

Matthew Thorup, Audit Section Manager
Phone: 503-865-2468
Email: matthew.thorup@portlandoregon.gov

If you have any specific questions related to the Arts Tax Returns, contact:

Scott Karter, Audit and Accounting Division Manager
Phone: 503-865-2470
Email: scott.karter@portlandoregon.gov

If you have any specific question related to the Multnomah County Preschool for All Personal Income Tax Return or the Metro Supportive Housing Services Business/Personal Income Tax Returns, contact:

John Hallett, Analyst
Email: john.hallett@portlandoregon.gov


Forms Approval Timeline

Draft versions of the Tax Returns and related forms are generally not available until early to mid-November. Draft forms will be posted on this page when they are completed.

Final versions of the forms will be posted after the relevant federal and Oregon tax forms are finalized to ensure that line number references are correct. This generally occurs in mid to late December. Final forms will be posted below when they are completed. Developers can check this page periodically to find out the status of our forms.

Note: For tax year 2021 forms, we have started the testing process earlier than normal. There will be updates to some fields (like the Owner's Compensation Deduction) and the forms will still not be finalized until mid to late December.


What's New for Tax Year 2021?

We have some big changes for this upcoming TY 2021 forms season and are releasing our draft forms well in advance of our normal schedule. Aside from the annual updates to our existing Combined Business Tax Returns for the City of Portland (Oregon) and Multnomah County (Oregon) , we also have three new local tax programs and eight new forms to add to the normal process. Please send your forms for calculation and 2D Barcode testing to PortlandTaxForms@portlandoregon.gov.

Please note, we are a separate government agency from the Oregon Department of Revenue.

New Local Tax Programs (Important)

Affecting tax years beginning on or after January 1, 2021, the Revenue Division has been selected to administer a new local Business Income Tax and two different local Personal Income Taxes. We expect the volume of the returns submitted for these three programs to match or exceed the volume for the current business tax forms. More information on these new taxes can be found here:

There are currently eight draft forms. The forms are as follows:

NEW BUSINESS FORMS
METBIT-65 (for Partnerships)
METBIT-20S (for S corporations)
METBIT-20 (for C corporations)
METBIT-41 (for Trusts/Estates)

Note: The new Metro Business Income Tax will not apply to sole proprietors. Instead, individuals will be subject to the Metro Personal Income Tax.

NEW PERSONAL INCOME TAX FORMS (for individual filers)
MC-40
MC-40-NP (for nonresidents and part year Multnomah County residents)
MET-40
MET-40-NP (for nonresidents and part year Metro residents)

We want to give you some time to review the new forms and 2D barcode specs. Please let us know by Thursday, 9/30/2021 which of the new forms you intend to support for 2D barcode functionality. We understand and appreciate that implementing new forms in your software requires development investment and customer support on your part.

Note: The City of Portland anticipates processing refunds more quickly for forms that are submitted via MeF or with 2D barcodes, as they will enter our system more rapidly than manual entry. We believe it is to everyone’s benefit – the taxpayer, the software vendor, and the agency – to support this compatibility on the new forms.

TY 2021 updates to the City of Portland, Oregon/Multnomah County, Oregon Combined Business Tax Forms

General Return Changes for all Forms (unless otherwise indicated*)

Note: Owner's compensation deduction amounts have not yet been updated for tax year 2021. These will be updated later this fall when the CPI data is released.

Return Information Field
  • Position changes for Account numbers, FEIN/SSN, and NAICS fields
  • NEW: ‘Initial Return’ checkbox
  • ‘Federal Extension’ checkbox renamed to ‘Extension Filed’
  • ‘Ceased Business’ checkbox renamed to ‘Final Return’
  • All checkboxes moved to the bottom of this field
NEW: Part I – Gross Income (formerly Exemption Section on TY2020 returns)
  • Line 1 - Line 8a from the prior year forms is now Line 1 on the TY2021 forms
  • Line 2 - Line 8b from the prior year forms is now Line 2 on the TY2021 forms
  • Line 3 – Line 8c from the prior year forms is now Line 3 on the TY2021 forms
  • Line 4 – Line 18a from the prior year forms is now Line 4 on the TY2021 forms
  • Line 5 – Line 18b from the prior year forms is now Line 5 on the TY2021 forms
    • Note, this amount should default to match the amount reported on line 2
  • Line 6 – Line 18c from the prior year forms is now Line 6 on the TY2021 forms
  • Removal of the Exempt – Both Jurisdictions checkbox
  • NEW: Addition of drop-down menu items for claiming an exemption from either the City of Portland and/or Multnomah County Business Income Taxes. A reason must be selected to prevent the minimum tax from calculating.
NEW: Part II – Net Income (formerly Business Income Section on TY 2020 returns)
  • Please see the form specific sections for changes to each form in this section
  • Forms no longer have two columns
  • Owner’s Compensation Deduction has been moved to Multnomah County Business Income Tax section and City of Portland Business License Tax section
  • ‘Subject Net Income’ line has been renamed to ‘Adjusted net income’
Part III - Multnomah County Business Income Tax Section (formerly Part II on TY 2020 returns)
  • NEW: ’Multnomah County modifications’ line (line number will vary by form)
  • NEW: ’Multnomah County net business income’ line (line number will vary by form)
  • ’Owner’s compensation deduction’ line now listed after new ’Multnomah County net business income’ line (line number will vary by form)
  • ‘Subject Net Income’ line now repurposed after ’Owner’s compensation deduction’ line (line number will vary by form)
  • ‘Multnomah County apportioned net income’ (line 9 on prior year forms) is now after the ‘Subject net income’ line (line number will vary by form)
  • ‘Net operating loss deduction’ (line 10 on prior year forms) has a new line number (line number will vary by form)
  • ‘Income subject to tax’ (line 11 on prior year forms) has a new line number (line number will vary by form)
  • ‘Multnomah County Business Income tax’ (line 12 on prior year forms) has a new line number (line number will vary by form)
  • Lines 13, 14, 15, 16, and 17 from the prior forms have been removed and consolidated to Part V
Part IV - City of Portland Business License Tax Section (formerly Part III on TY 2020 forms)
  • NEW: ’City of Portland modifications’ line (line number will vary by form)
  • NEW: ’City of Portland net business income’ line (line number will vary by form)
  • ’Owner’s compensation deduction’ line now listed after new ’City of Portland net business income’ line (line number will vary by form)
  • ‘Subject Net Income’ line now repurposed after ’Owner’s compensation deduction’ line (line number will vary by form)
  • ‘City of Portland apportioned net income’ (line 19 on prior year forms) is now after the ‘Subject net income’ line (line number will vary by form)
  • ‘Net operating loss deduction’ (line 20 on prior year forms) has a new line number (line number will vary by form)
  • ‘Income Subject to Tax’ (line 21 on prior year forms) has a new line number (line number will vary by form)
  • ‘City of Portland Business License tax’ (line 22 on prior year forms) has a new line number (line number will vary by form)
  • Heavy Vehicle Use tax (HVT) (line 22a on prior year forms) has a new line number (line number will vary by form)
  • Residential Rental Registration fee (line 22c on prior year forms) has a new line number (line number will vary by form)
  • NEW: ‘Total of City of Portland taxes and fees’ line added
  • Lines 22b, 22d, 23, 24, 25, 26, from the prior forms have been removed and consolidated to Part V
Part V -Tax Due/Refund Section (formerly Part IV on TY 2020 forms)
  • NEW: ‘Total business taxes and fees’ line (line number will vary by form)
  • NEW: ‘Late payment or late filing penalty’ line (consolidation of lines 14 and 24 on prior year forms) (line number will vary by form)
  • NEW: ‘Underpayment penalty’ line (formerly consolidated in lines 14 and 24 on prior year forms) (line number will vary by form)
  • ‘Interest’ line has a new line number (consolidation of lines 15 and 25 on prior forms) (line number will vary by form)
  • ‘Prepayments’ line has been renamed ‘Quarterly estimated payments and other prepayments’ and has a new line number (consolidation of lines 13 and 23 on prior year forms) (line number will vary by form)
  • ‘Business Retention Credit’* line remains after the prepayments (consolidation of lines 13a and 23a from prior year forms) (line number will vary by form)
    • *Except Form SP and Form E
  • Line 27 on prior year forms (‘If sum of lines 16 and 26 [on prior year form] is negative, the amount should go here for overpayment‘) will have a new line number (line number will vary by form)
  • Line 27a on prior year forms (refund field) will have a new line number (line number will vary by form)
  • Line 27b on prior year forms (credit carryforward field) will have a new line number (line number will vary by form)
  • Line 28 on prior year forms (‘If sum of lines 16 and 26 [on prior year forms] is positive, this is the amount due‘) will have a new line number (line number will vary by form)

SP-2021 Form Changes

NEW: Part II – Net Income (formerly Business Income Section on TY 2020 returns)
  • Line 7 – Line 1 from the prior year form is now Line 7 on the TY2021 form
  • NEW: Line 8 – Net income/(loss) from Federal Schedule F (formerly included on Line 3 from the prior form) will now be reported on Line 8 on the TY2021 form
  • Line 9 - Line 4 from the prior year form is now Line 9 on the TY2021 form
  • NEW: Line 10 – Net business income from Federal Schedule B and D (formerly included on Line 3 from the prior year form) is now Line 10 on the TY2021 form
  • NEW: Line 11 – Net business income from Federal Schedule E (formerly included on Line 3 from the prior year form) is now Line 11 on the TY2021 form
  • Line 12 - Line 2 from the prior year form is now Line 12 on the TY2021 form
  • Line 13 – Sum of the above six lines

Line number for new lines in subsequent parts above will follow the numbering after 14.

P-2021 Form Changes

NEW: Part II – Net Income (formerly Business Income Section on TY 2020 returns)
  • Line 7 – Line 1 from the prior year form is now Line 7 on the TY2021 form
  • Line 8 - Line 2 from the prior year form is now Line 8 on the TY2021 form
  • Line 9 - Line 4 from the prior year form is now Line 9 on the TY2021 form
  • Line 10 - Line 3 from the prior year form is now Line 10 on the TY2021 form
  • Line 11 – Sum of the above four lines

Line number for new lines in subsequent parts above will follow the numbering after 11.

SC-2021 Form Changes

NEW: Part II – Net Income (formerly Business Income Section on TY 2020 returns)
  • Line 7 – Line 1 from the prior year form is now Line 7 on the TY2021 form
  • Line 8 - Line 2 from the prior year form is now Line 8 on the TY2021 form
  • Line 9 - Line 4 from the prior year form is now Line 9 on the TY2021 form
  • Line 10 - Line 3 from the prior year form is now Line 10 on the TY2021 form
  • Line 11 – Sum of the above four lines

Line number for new lines in subsequent parts above will follow the numbering after 11.

C-2021 Form Changes

NEW: Part II – Net Income (formerly Business Income Section on TY 2020 returns)
  • Line 7 – Line 1 from the prior year form is now Line 7 on the TY2021 form
  • Line 8 - Line 2 from the prior year form is now Line 8 on the TY2021 form
  • Line 9 - Line 3 from the prior year form is now Line 9 on the TY2021 form
  • Line 10 - Line 5 from the prior year form is now Line 10 on the TY2021 form
  • Line 11 – Sum of the above four lines

Line number for new lines in subsequent parts above will follow the numbering after 11.

E-2021 Form Changes

NEW: Part II – Net Income (formerly Business Income Section on TY 2020 returns)
  • Line 7 – Line 1 from the prior year form is now Line 7 on the TY2021 form
  • Line 8 - Line 2 from the prior year form is now Line 8 on the TY2021 form
  • REMOVAL: Line 3 from prior year form has been removed
  • Line 9 - Line 4 from the prior year form is now Line 9 on the TY2021 form
  • Line 10 – Sum of the above three lines

Line number for new lines in subsequent parts above will follow the numbering after 10.

Other Form Changes

Payment Vouchers

Two new payment vouchers have been created:

  • Form BIT-V – Payment voucher for the Metro Supportive Housing Services Business Income Tax
    • Different from the BZT-V which is for the City of Portland and Multnomah County business taxes
  • Form PIT-V – Combined payment voucher for the Metro Supportive Housing Services and Multnomah County Preschool for All personal income taxes
Form CES-2021 - Clean Energy Surcharge
Return Information

Similar changes made to the Return Information field for the other forms have also been applied to this form with the exception of:

  • ‘FEIN of Previous Business’ field has been moved next to ‘Entity Filing in Oregon’
  • ‘If Merged/Reorganized, Enter Name of Previous Business’ field has been removed from the form

The following forms and schedules will continue to be flat and do not need to be submitted for 2D barcode testing:

For the current business taxes:

  • BZT-V
  • CES-V
  • HVT
  • PRS Schedule
  • Schedule R
  • Form BRC
  • Form EXT

For the Arts Tax:

  • ARTS2021

Testing Timelines

To ensure a smooth process and allow time for you to develop the new forms and make changes to the existing forms, we have released our draft forms sooner than we have in previous years. There are likely to be some minor changes (owner’s compensation deduction values, for example) that may need to be updated before we begin testing.

We plan to launch our full 2D barcode testing process on 12/1/2021 to allow ample time to test your submissions and get the feedback to you in a timely manner. Earlier submissions will be accepted and will be the first to receive testing results. Please send questions regarding developer support and testing processes to PortlandTaxForms@portlandoregon.gov.

We are excited about administering these new taxes and look forward to working with you to support the taxpayer!


Tax Year 2021 Multnomah County Preschool for All Personal Income Tax Returns for Software Developers

2D barcode specifications are provided below.

Draft Versions:

Full year residents

Part-year and non-residents

Fillable 2021 Multnomah County Preschool for All Personal Income Tax Returns for Calculation Testing


Tax Year 2021 Metro Supportive Housing Services Personal Income Tax Returns for Software Developers

2D barcode specifications are provided below.

Draft Versions:

Full year residents

Part-year and non-residents

Fillable 2021 Metro Supportive Housing Services Personal Income Tax Returns for Calculation Testing


Tax Year 2021 Metro Supportive Housing Services Business Income Tax Returns for Software Developers

2D barcode specifications are provided below.

Draft Versions:

Partnerships

S corporations

C corporations

Trusts and Estates

Fillable 2021 Metro Supportive Housing Services Business Income Tax Returns for Calculation Testing


Tax Year 2021 Combined Business Tax Returns and Forms for Software Developers

Software developers are required to incorporate a 2D barcode into the Combined Tax Return forms starting with tax year 2012 and are still required to do so. 2D barcode specifications are provided on this page.

Draft Versions:

Individuals / Sole Proprietors

Partnerships

S corporations

C corporations

Trusts and Estates

Fillable 2021 Combined Business Tax Returns and Forms for Calculation Testing


Developer Information

2D Barcode specs last updated: 10/14/2021 @ 3:00pm 

Disclaimer: The Penalty & Interest Calculator is a tool to assist developers in creating and testing penalty and interest calculations. It is a simplified version of the Combined Tax Returns penalty & interest calculator. The Revenue Division cannot fully guarantee the accuracy of the calculator. 

Vendor Test Scenarios

Multnomah County Preschool for All Personal Income Tax

Metro Supportive Housing Services Personal Income Tax

Metro Supportive Housing Services (SHS) Business Income Tax

City of Portland and Multnomah County Combined Business Tax Return