Article: 50443
Overview
If you are required to file Form OR‑TM (TriMet Self‑Employment Tax) or Form OR‑LTD (Lane Transit District Self‑Employment Tax), please note that these forms cannot be electronically filed. They must be printed and mailed directly to the Oregon Department of Revenue.
What These Forms Are For
- Form ORTM: Applies to self-employed individuals conducting business in the TriMet district, which includes most of the Portland metro area.
- Form ORLTD: Applies to self-employed individuals operating within the Lane Transit District, including cities such as Eugene and Springfield.
Both forms are required if your net self-employment income exceeds $400 and you conducted business or services within the respective transit district.
Where and How to File
- Complete the form within your tax software or manually.
- Print the form once all applicable fields have been completed.
- Sign and date the form.
- Mail the printed form to:
Oregon Department of Revenue
PO Box 14700
Salem, OR 97309-0930
Additional Resources
ORTM Instructions – https://www.oregon.gov/dor/forms/FormsPubs/form-or-tm_555-001_2024.pdf
OR-LTD Instructions – https://www.oregon.gov/dor/forms/FormsPubs/form-or-ltd_560-001_2024.pdf