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?
If you lived in Portland for part of the year and worked in Portland all of the year, you need to file a Portland Individual Income Tax return (P-1040 with a Schedule TC). Schedule TC is only used with a resident return and it allows the taxpayer to be taxed at two different rates. During the period of residency all income is taxable from any source at the resident rate. As a nonresident only that income from sources within the city is taxed at the nonresident rate.

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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