Article: 50445
Overview
If you are subject to the Multnomah County Business Income Tax (MCBIT), you must complete and file a separate return. This return cannot be electronically filed through our software platform and must be printed and mailed to the Oregon Department of Revenue.
Note: Refer to Knowledge Base Article 50032 for paper filing instructions.
Print and Mail Only
The Multnomah County Business Income Tax form must be filed by paper:
- It cannot be submitted electronically, even if you are e-filing your Oregon state tax return.
- After completing the return, print and sign the form.
- Mail your completed form and any required attachments to the address provided in the return instructions.
Who Must File
You are required to file a Multnomah County Business Tax return if:
- You operate a business within Multnomah County (including sole proprietorships, partnerships, LLCs, and corporations),
- Your business had gross receipts exceeding the exemption threshold (currently $50,000 for most filers),
- You conduct independent contractor work, or
- You are subject to the Portland Business License Tax and earned income within the county limits.
Additional Resources
Official forms and up-to-date filing instructions are maintained by the City of Portland Revenue Division, which administers both Portland and Multnomah County business taxes.
You can find:
- Multnomah County Business Tax Return forms
- Payment vouchers
- Filing due dates
- Instructions for businesses and sole proprietors