Who needs to file a City of Portland Individual Income Tax Return (P-1040)

Every resident or part year resident of Portland who has taxable income in a tax year must file a return. Every nonresident who has taxable income derived from working or from sources inside the city limits must file a return. Married persons may file either a joint return or separate returns. The following examples may be used to assist you in determining if a return is required.

For all tax years:

  • If you are a single person or married filing separately and your income is greater than $1,000, you must file a return. 
  • If you are married, filing jointly with your spouse and your income is greater than $2,000, you must file a return.
  • If you are a single person and are age 65 or older and your income is greater than $2,000, you must file a return.
  • If you are married filing jointly with your spouse and both you and your spouse are age 65 or older and your income is greater than $4,000, you must file a return
  • If you do not meet the requirements for filing a return, but Portland tax was withheld or estimated tax payments were made, you must file a return to receive a refund.

Show All Answers

1. How does Portland spend funds generated through the Income Tax?
2. What is the tax rate for the City of Portland Income Tax?
3. Why do I have to make quarterly estimated income tax payments?
4. How do I file for an extension of time?
5. What are the penalty and interest charges if I pay my income tax late?
6. Can I e-file my Portland income tax return?
7. Who needs to file a City of Portland Individual Income Tax Return (P-1040)
8. I lived in the City of Portland for part of the year. How do I file?
9. I lived in the City of Portland for part of the year, and I worked in the City all of the year. How do I file?
10. What is taxable income?
11. What is nontaxable income?
12. What deductions are allowable when filing the City of Portland Individual Income Tax Return (P-1040)
13. Who must file a City of Portland Corporate Income Tax Return (P-1040)
14. Who must file a City of Portland Partnership Income Tax Return (P-1065)?
15. Can a partnership pay the City Income Tax for the partners?
16. Who must withhold Portland City Income Tax?
17. How do I file and pay my withholding?
18. When are my withholding payments due?
19. I do not have withholding for this quarter. What do I do?
20. Who has to file a City of Portland Fiduciary Income Tax return (P-1041)?
21. Helpful Hints