What deductions are allowable when filing the City of Portland Individual Income Tax Return (P-1040)
The following expenses incurred as an employee are allowable subtractions. A portion of expenses is allowable to nonresidents to the extent they apply to income taxed by Portland.

Travel, Meals and lodging while away from home.

Expenses as an outside salesperson that works away from his/her employer's place of business (does not include driver/salesperson whose primary duty is service and delivery).

Transportation (but not transportation to and from work).

Expenses reimbursed under an expense account or other arrangement with your employer, if the reimbursement was included in gross income.?

Other allowable deductions include:

Alimony paid, to the extent deductible under the Internal Revenue Code. Nonresidents must prorate the deduction based upon the ratio of Portland income to total income. Child support is not deductible.

Individual Retirement Account deduction to the extent allowed under the Internal Revenue Code. Nonresidents must prorate the deduction based upon the ratio of each taxpayer's earned income in Grand Rapid to each taxpayer's earned income everywhere.

Moving expenses into the area only.

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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