41 States That Don’t Tax Social Security Benefits The Motley Fool

The Revenue Division may also begin collection activity for the balance due for your account. To request a filing extension, you must submit an extension payment by the original return due date for an automatic six-month filing extension. Extension payments may be made online or by mail using a payment voucher. The Revenue Division does not allow CARES Act an extension of time to pay your tax. In 2020, Multnomah County voters approved a measure to establish a tuition-free preschool program.

Qualifying child of taxpayer

In Propst, oregon personal income tax taxpayers, husband and wife, operated a snow removal activity. The ODOR challenged the taxpayers’ deduction of expenses under Code Section 162 on the grounds that the activity was not entered into for profit and thus under Code Section 183 was subject to the hobby-loss rules. Additionally, the ODOR asserted, regardless of the application of Code Section 183, that the taxpayers did not have the requisite substantiation to deduct expenses under Code Section 162. Finally, as discussed below with respect to Factor 7, there is a line of cases with respect to the proper analysis of whether a taxpayer must recoup a history of losses. This line of cases is sometimes discussed in the context of an analysis of the amount of occasional profits (Factor 7) or an analysis of the appreciation potential of land or other assets used in the activity (Factor 4). Code Section 183 disallows deductions attributable to activities “not engaged in for profit” (more commonly called “hobbies” by tax practitioners).

What if I need to change my return after I file electronically?

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• Tax collections are managed primarily by the 36 counties in Oregon, which assess property and calculate taxes owed.
• When calculating personal income taxes, Oregon relies heavily on the federal income tax structure.
• Notably, it would not have been triggered in the most recent FY 2026 because actual FY 2025 collections ($7.596 million) were exceeded by projected FY 2026 spending ($7.699 billion).
• The saga of the taxpayers in these two state tax court cases may not be over.
• When you add up all state and local taxes, Oregon’s tax structure is actually regressive – meaning low-income Oregonians pay a higher share of their income in taxes than the richest Oregonians.

The Division does not waive properly assessed interest, and all outstanding tax and interest must be paid in order to waive penalties. If you were a non-resident who traveled into Multnomah County to perform work, income from the work done in Multnomah County is taxable. If you were a non-resident employed by a Multnomah County employer but did not travel into Multnomah County to perform work (for example, work was done from a home office in a teleworking arrangement), the income received for that work is not taxable. If you were a non-resident who traveled into Metro to perform work, income from the work done in Metro is taxable. If you were a non-resident employed by a Metro employer but did not travel into Metro to perform work (for example, work was done from a home office in a teleworking arrangement), the income received for that work is not taxable.

To receive your refund via direct deposit, you must file your return electronically and request a refund on that return using Portland Revenue Online or through an approved eFile vendor. Refunds will be issued only in the event of overpayment, duplicate payments, or a payment made when no tax was due, and a refund was requested on your return. While there is no standard format for penalty waiver requests, they must be requested, in writing, within 30 days of the initial notice assessing the penalty and include the account, tax period, and reasonable cause for the request.