Article: 50444
Overview
Form MC-40 is used to report and pay Multnomah County’s personal income tax for residents and certain nonresidents who earn income sourced to the county. This return must be filed separately from your Oregon state income tax return.
Oregon Form MC-40 cannot be electronically filed. You must print and mail the completed return to the Oregon Department of Revenue.
Note: Refer to Knowledge Base Article 50032 for paper filing instructions.
What These Forms Are For
You must file Form MC-40 if you meet either of the following:
- You are a resident of Multnomah County, and your Oregon taxable income exceeds $125,000 (single) or $200,000 (joint),
- You are a nonresident who works in Multnomah County and meets the same income thresholds, and
- You are not required to file a Portland/Multnomah Combined Business Income Tax return (which is used for business income filers).
The MC-40 is for personal income tax only it is not used for business or self-employment income.
Where and How to File
After completing the MC-40, mail it to:
Oregon Department of Revenue
PO Box 14555
Salem, OR 97309-0940