1
150-555-001-1 (Rev. 10-13-21)
2021 Form OR-TM Instructions
Important reminders
TriMet (TM) has its own payment voucher, Form OR-TM-V.
Please include this voucher with your payment only if
mailed separate from your return. If you and your spouse
both file returns, you must make separate payments.
If you were granted an extension, include your extension
payment with the Form OR-TM-V and mark the extension
payment box. Don't file the Form OR-TM as an extension.
If you conduct business both inside and outside the district,
use an apportionment formula that is calculated by complet-
ing Schedule OR-TSE-AP and including it with your transit
self-employment tax return (ORS 314.280, 314.650 to 314.675
and supporting administrative rules).
For tax years beginning on or after January 1, 2018 Oregon
moved to market-based sourcing (MBS). This means receipts
from the sale of services are sourced to a transit district
when they are delivered inside the district.
You must include a copy of your federal Schedule SE with
your return.
E-file: You may file your return through the federal/state
e-filing program. For more information about e-filing, go to
our website at www. oregon.gov/dor.
Revenue Online. You may also file directly with us through
Revenue Online. Revenue Online is a secure online portal
that provides access to your tax account at any time. You can:
• File a return.
• Check the status of your refund.
• View and print letters from us.
• Make payments or schedule future payments.
• Securely communicate with us.
• Update your information.
• Check balances and view your account history.
• File an appeal.
Visit www.oregon.gov/dor to sign up for a Revenue Online
account.
What is the TriMet self-employment tax?
The TriMet tax helps fund mass transportation in the TriMet
District. This tax is applied to self-employment earnings of
individuals doing business or providing services in the dis-
trict. This includes portions of Multnomah, Clackamas, and
Washington counties. We collect the tax for TriMet.
A list of ZIP codes included in the district boundary is on
page 5. For more information, call TriMet at 503-962-6466, or
visit www.trimet.org/taxinfo.
The tax rate is 0.007837 (.7837 of 1 percent).
Who must file and pay this tax?
Individuals
Anyone who has self-employment earnings from business
or service activities carried on in the TriMet District must
pay this tax.
People who must pay the self-employment tax include:
• Self-employed individuals, sole proprietors, independent
contractors, members of a partnership, and persons who
have net self-employment earnings greater than $400 from
doing business or providing services within the TriMet
District.
• Real estate agents. Federal laws generally treat real estate
agents as self-employed. This includes those who provide
services to real estate brokers under contract. This means
that commissions on sales are subject to the TriMet self-
employment tax.
Partnerships
Partnerships aren't subject to the TriMet self-employment tax.
The individual self-employed members of the partnership
are responsible for filing and paying the tax. However, a
partnership may choose to file one return and pay the tax
for all of its individual partners. See “Partnership election”
instructions on page 3.
Exemptions
• Ministers. Compensation received by a minister or mem-
ber of a religious order when performing religious services
isn't subject to this tax. However, compensation received
for performing religious services as an independent con-
tractor has been and remains subject to this tax.
• Insurance agents. The exemption applies only to insurance
related income. Non-insurance related self-employment
activities are subject to this tax (ORS 731.840).
These instructions aren't a complete statement of laws and rules that apply to the Tri-County Metropolitan Transportation District self-
employment tax. For more information, visit www.oregon.gov/dor/business, under Reporting Requirements select Self-employment and
transit, then click on Transit district self-employment taxes.
Form OR-TM Instructions
TriMet Self-Employment Tax
Tri-County Metropolitan Transportation District
2021
2
150-555-001-1 (Rev. 10-13-21)
2021 Form OR-TM Instructions
• C and S corporations. Distributions aren't subject to this
tax. However, all employers who pay wages for services
performed in the district must pay a transit payroll tax.
This includes corporation officers who receive compensa-
tion for services performed. For more information about
payroll transit tax, call 503-945-8091 or email payroll.help.
dor@dor.oregon.gov.
How to file
Visit us online at www.oregon.gov/dor for current infor-
mation about electronic filing or how to file using Revenue
Online.
Complete Form OR-TM, TriMet Self-Employment Tax Return
and include the following:
• Federal Schedule SE.
• Schedule OR-TSE-AP if you're apportioning.
Payments
To make payments online, visit us at www.oregon.gov/dor.
To pay using a check or money order, make it payable to
"Oregon Department of Revenue" and write the following:
• Daytime telephone number.
• Tax year beginning and ending dates.
• "Form OR-TM."
• SSN or FEIN.
To pay by mail separate from filing your return, send
your check or money order with Form OR-TM-V payment
voucher. Mail to: Oregon Department of Revenue, PO Box
14950, Salem OR 97309-0950.
To pay by mail when you file your return, include your
check or money order in the same envelope with your
return. Don't include a Form OR-TM-V payment voucher.
Mail your return with payment included to: TMSE, Oregon
Department of Revenue, PO Box 14555, Salem OR 97309-0940.
Important filing information
• Don't combine your TriMet self-employment tax payment
with any other tax payment made to the Oregon Depart-
ment of Revenue.
• Don't attach your Form OR-TM to your Oregon income
tax return.
• E-file or mail your return to the Oregon Department of
Revenue.
File one return for all of your self-employment earnings.
To avoid penalty and interest, file your return and pay your
tax by the due date.
Extension payments. If you were granted an extension,
include your extension payment with Form OR-TM-V and
mark the extension payment box. Don't file Form OR-TM
with your extension payment. Extension payments are
mailed with Form OR-TM-V to: Oregon Department of Rev-
enue, PO Box 14950, Salem OR 97309-0950.
Individual fiscal year filers. If you're an individual fiscal
year filer and your tax year begins in 2021 you should file
on a 2021 tax return.
Frequently asked questions
I have more than one business. How should I file
my return?
File one return. If you have separate business activities within
the district, include a schedule that shows net earnings or
losses for each business. Compute the self-employment
earnings from the total net income of all your Schedule C
activities within the same transit district. See instructions
for line 1 on page 4.
Can I file a joint return?
No. Each taxpayer having self-employment earnings must
file a separate Form OR-TM. That’s true even if you and your
spouse file a joint federal income tax return. The only excep-
tion is a partnership filing for all partners. Both spouses can
be members of the same partnership.
I’m getting a refund on my Oregon individual income
tax return. Can I have that refund applied to this tax?
No. We can't apply any income tax refund to pay your TriMet
self-employment tax.
Can I file my return electronically?
Yes. Visit us online at www.oregon.gov/dor for current
information about electronic filing.
Can I file an amended return?
Yes. File an amended return any time you need to correct
your return as originally filed. Generally, you're allowed
three years from the due date of the return or the date the
return was filed, whichever is later, to file an amended
return to claim a refund. Check the “amended return” box
on your return.
What if business is done both inside and outside of
the district?
Use an apportionment formula by completing Schedule OR-
TSE-AP. Self-employment earnings are apportioned using a
100 percent sales factor unless you're a qualifying taxpayer
in utilities or telecommunications. A taxpayer primarily
engaged in utilities or telecommunications may elect to use
the double-weighted sales factor formula.
What if I’m audited by the IRS?
If changes are made that affect your self-employment
earnings, file an amended return to report and pay any
additional tax due. If the change reduces your tax, you have
two years from the date of the audit report to claim a refund.
See more FAQ at www.oregon.gov/dor.
3
150-555-001-1 (Rev. 10-13-21)
2021 Form OR-TM Instructions
Due date—when to file
Your return is generally due the same day as your federal
and Oregon individual income tax returns. For most taxpay-
ers, the 2021 due date is April 18, 2022. For individuals filing
a fiscal year return, the return is due on the 15th day of the
fourth month after the end of the fiscal year. When the due
date falls on a Saturday, Sunday, or legal holiday, the due
date will be the next business day.
Extensions to file
If you received a federal extension or an extension to file
your federal or Oregon individual income tax return, it will
also extend your TriMet Self-Employment Tax Return.
Check the “An extension has been filed” box on your Form
OR-TM. Don't include a copy of your federal extension with
your Oregon return. Keep it with your records.
An extension doesn't mean more time to pay.
If you have an extension, you must make your payment
by the original due date of the return to avoid a penalty
and interest charge. Complete Form OR-TM-V and send it
with your payment of tax. Form OR-TM-V is available at
www.oregon.gov/dor. Be sure to use the same name and
Social Security number (SSN) or federal employer identifi-
cation number (FEIN) that you'll use on your return when
you file.
Extension payments are mailed with Form OR-TM-V to:
Oregon Department of Revenue, PO Box 14950, Salem OR
97309-0950.
If you can't pay all the tax you expect to owe, pay what you
can, then call us as soon as possible to set up a payment plan
to reduce penalties and interest.
Penalties
You'll owe a 5 percent late-payment penalty on any tax not
paid by due date of the return, even if you've filed an extension.
Oregon doesn't allow an extension of time to pay even if the
IRS allows an extension.
If you file your return more than three months after the due
date (including extensions), a 20 percent late-filing penalty
will be added; you'll owe a total penalty of 25 percent of any
tax not paid. A 100 percent penalty is charged if you don’t
file a return for three consecutive years by the due date of
the third year, including extensions.
Partnership election
A partnership may elect to file and pay the transit self-employ-
ment tax for the individual partners. The partnership must
use net earnings from self-employment as reported on federal
Form 1065 to figure the tax. Don't make Oregon modifications
to the partnership’s earnings. If some partners have different
tax years than others, net earnings from self-employment is
determined using amounts from different tax years.
The partnership’s return and payment shall be based upon
the net earnings from self-employment of the individual
partners from the partnership for their taxable years ending
with or within the calendar year.
You must include a schedule with Form OR-TM. Include
the partners name, SSN, share of partnership income, and
individual exclusion for each partner. Your return can't be
processed without this information.
Due date for calendar year filers: April 18, 2022. The part-
nership must file a return and pay the tax due on or before
April 18, 2022.
Fiscal year filers. If you're a partnership fiscal year filer and
your tax year ends in 2021, file on a 2021 tax return.
Example: If a partnership has a tax year ending August 31,
2021, the partnership must pay on or before April 18, 2022,
the tax due from the partners' net earnings from the partner-
ship for its taxable year ending August 31, 2021.
Partners: If your partnership is filing on behalf of all part-
ners, you don't need to file a separate Form OR-TM unless
you have net self-employment earnings from sources other
than the partnership. Report only these additional net self-
employment earnings on your individual Form OR-TM.
Note: You may only take one $400 exclusion for all self-
employment income.
Amended returns
If you need to amend your tax return, use the Form OR-TM
for the specific tax year. You must file an amended return to
claim a refund of tax paid. To file an amended return, use
the appropriate form for the year of the original return and
check the “amended return” box. Include an explanation
of the changes made with the return. Oregon doesn't have a
separate amended transit tax return.
Form OR-TM instructions
Check the box if any apply:
• Amended return checkbox. Check the box if this is an
amended return.
• An extension has been filed checkbox. If you received
a federal extension to file, or are filing an extension for
Oregon only, check the box on the return.
• Utility or telecommunications companies check-
box. Taxpayers primarily engaged in utilities or
telecommunications may elect to apportion income using
double-weighted sales factor formula (ORS 314.280 and
OAR 150-314-0060). Check the box if you're making this
election.
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150-555-001-1 (Rev. 10-13-21)
2021 Form OR-TM Instructions
Name and address section
Individuals: Fill in your name, SSN, telephone number, and
business address.
Important! Don't include a FEIN (federal employer identifi-
cation number) if you're filing as an individual.
The request for your SSN is authorized by Section 405, Title
42, United States Code. You must give us this information. It
will be used to establish your identity for tax purposes only.
Partnerships: Fill in the partnership name, FEIN, telephone
number, and business address.
Line instructions—Form OR-TM
Instructions are for lines not fully explained on the return.
Rounding to whole dollars. Enter amounts on the return and
accompanying schedules as whole dollars only. Example:
$4,681.55 becomes $4,682; and $8,775.22 becomes $8,775.
Line 1. Self-employment earnings.
• Individuals: Fill in the amount from federal Schedule SE,
Section A, line 3; or Section B, line 3 unless you meet one
of the exemptions.
More than one business included on federal Schedule SE?
Only include earnings from line 3 of your federal Sched-
ule SE that are from businesses that are doing business or
providing services in the TriMet District. You may use a
business with a net loss to offset a business with net earnings
if they're both within the TriMet District.
Example: Business A has net earnings of $20,000 and Busi-
ness B has a net loss of $10,000. Both businesses are in the
TriMet District. The amount on line 3 of your federal Sched-
ule SE is $10,000. Fill in line 1 on Form OR-TM the amount of
$10,000.File one return. Include a schedule with the return
and list each separate business and their net earnings or
losses. Losses can't be carried forward to another year.
Did you receive Partnership income? Did the partnership
file Form OR-TM and pay the tax for the partners? If so,
reduce the amount from your federal Schedule SE, Section
A, line 3; or Section B, line 3 by the amount of your income
from that partnership.
Important. Don't make Oregon changes or modifications
to federal income on Form OR-TM. Your earnings that are
subject to TriMet self-employment tax will generally be the
same as the earnings you report on your federal Schedule
SE, Section A, line 3; or Section B, line 3.
• Partnerships: Fill in the net earnings from federal Partner-
ship Form 1065. Don't include Oregon modifications.
Note: Partnership net earnings may be netted with Sched-
ule C gains or losses for TriMet tax purposes.
Line 2. Apportionment:
• Fill out and include a completed Schedule OR-TSE-AP with
Form OR-TM if your business activity is carried on both
in and out of the district.
• If all of your business activity is within the transit district
don't fill out the Schedule OR-TSE-AP.
• Percentage can't be less than 0 percent or more than 100
percent.
• Round the percentage to four decimal places. For example,
12.34558 percent should be 12.3456 percent.
Note: If you have multiple businesses within the district
that must apportion income or losses: determine each busi-
ness's apportionment percentage separately; apply each
percentage to the earnings of the respective business; add
the amounts; and enter on line 3. Include a schedule showing
your calculations.
For example:
Business 1 Business 2
Sales in District $20,000 $5,000
Gross Sales 100,000 5,000
Apportionment 20.0000% 100.0000%
Total Earnings (Loss) 25,000 (1,000)
Earnings in District 5,000
(1,000)
Net earnings to enter on line 3
$4,000
Line 4. Exclusion. Each taxpayer’s exclusion is the lesser of
the taxpayer’s self-employment earnings (line 3), or $400.
Individuals: Enter $400 or the amount on line 3, whichever
is less. Was the exclusion partially or completely used on
another 2021 Form OR-TM filed by your partnership? If so,
fill in only the unused amount of the $400 exclusion.
Partnerships. Enter $400 for only those partners whose
share of positive earnings are included in the amount on
line 3. If any partner’s exclusion was partially or completely
used on another 2021 Form OR-TM, include on line 4 only
that partner’s unused amount of the $400 exclusion. Each
partner is responsible for ensuring that the total of all
exclusions doesn't exceed $400.
Don't include any partner with a loss.
Line 7. Prepayments. Fill in the amount of any advance pay-
ments you made for this tax year.
Line 8. Tax to pay. Calculate your tax to pay. An expected
refund from your state income tax can't be used to pay your
transit tax.
You may pay online at www.oregon.gov/dor.
To pay using a check or money order, make it payable to
"Oregon Department of Revenue" and write the following:
• Daytime telephone number.
• Tax year beginning and ending dates.
• "Form OR-TM."
• SSN or FEIN.
5
150-555-001-1 (Rev. 10-13-21)
2021 Form OR-TM Instructions
To pay by mail separate from filing your return, send
your check or money order with Form OR-TM-V payment
voucher. Mail to: Oregon Department of Revenue, PO Box
14950, Salem OR 97309-0950.
To pay by mail when you file your return, include your
check or money order in the same envelope with your
return. Don't include a Form OR-TM-V payment voucher.
Mail your return with payment included to: TMSE, Oregon
Department of Revenue, PO Box 14555, Salem OR 97309-
0940.
Line 9. Penalty and interest. For filing or paying late.
Due date. Form OR-TM is generally due the same day as
your federal and Oregon income tax returns. For a calendar
year return, this is April 18, 2022.
Interest. If you're paying your tax after the due date, include
interest on any unpaid tax.
If you don't pay the tax by the due date, interest will be
charged on the unpaid tax. Interest periods generally begin
the day after the return is due. Interest is figured daily. Inter-
est rates may change once a calendar year.
To calculate interest due:
• Tax × Daily interest rate × Number of days.
Interest rates and effective dates:
For periods beginning Annual Daily
January 1, 2022 4% 0.0110%
January 1, 2021 4% 0.0110%
January 1, 2020 6% 0.0164%
Interest accrues on any unpaid tax during an extension of
time to file.
Additional interest on deficiencies and delinquencies.
Interest will increase by one-third of 1 percent per month
on unpaid tax. If the tax isn't paid within 60 days of our bill,
the interest rate increases by 4 percent per year.
Penalty. Include a penalty payment if you:
• Mail your payment of tax due after the due date (even if
you have an extension), or
• File your return showing tax due after the due date, includ-
ing any extension. See page 3.
Sign your return. Please sign and date your return
before mailing.
TriMet ZIP codes
TriMet serves the Portland Metropolitan area, which includes
parts of Multnomah, Washington, and Clackamas counties.
For information on TriMet boundaries, call 503-962-6466 or
access the TriMet website at www.trimet.org/taxinfo.
ZIP codes completely in TriMet Transit District
97003
97005
97006
97008
97024
97027
97030
97034
97035
97036
97068
97077
97201
97202
97203
97204
97205
97206
97209
97210
97211
97212
97213
97214
97215
97216
97217
97218
97219
97220
97221
97222
97223
97225
97227
97229
97230
97232
97233
97236
97239
97253
97256
97258
97266
97267
ZIP codes partially in TriMet Transit District
97007
97009
97015
97019
97022
97023
97045
97060
97062
97070
97078
97080
97086
97089
97113
97116
97123
97124
97140
97224
97231
PO Box ZIP codes completely in TriMet District
97075
97076
97207
97208
97228
97238
97240
97242
97268
97269
97280
97281
97282
97283
97286
97290
97291
97292
97293
97294
97296
97298
Taxpayer assistance
Do you have questions or need help?
www.oregon.gov/dor
503-378-4988 or 800-356-4222
questions.dor@dor.oregon.gov
Contact us for ADA accommodations or assistance in
other languages.
TriMet Transit District boundary information
Telephone.............................................................. 503-962-6466
Internet .............................................. www.trimet.org/taxinfo
