Form Arts - Arts Income Tax Return - 2016 Page 3
ADVERTISEMENT
1
2
32016 Arts Tax Return Instructions
2016 Federal Poverty
Guideline
❶
Enter current Portland address or the Portland address that was the primary residence of
Persons in
Poverty
the adult taxfilers during any portion of 2016. Do not complete this form if the residence
Household
Guideline
is/was not within Portland city limits.
1
$11,880
2
$16,020
If any taxfiler has recently moved from the primary residence, check
3
$20,160
“Moved? Check and complete Schedule B on back of form.” List each taxfiler and
4
$24,300
his/her new address in Schedule B with the move date (month/year).
5
$28,440
6
$32,580
Partial year Portland residents owe the full $35 tax. If you were not a Portland resident
7
$36,730
at all in 2016 you are not liable for the tax. Please
8
$40,890
For households with more
than 8 persons, add $4,160
for each additional person.
❸
If claiming a household poverty exemption (you checked “yes” on line
❷
):
Complete Schedule A on the back of the form. (Do not complete section
on the front of the form.)
❸
1
Provide the name, age, Social Security Number (SSN) and individual annual income
for each person in
2
the household
(including children) for the 2016 calendar year. Calculate the sum of the annual incomes
of the household members and enter the number of persons in the household. Income and household
information will be verified using federal tax information.
Optional: As the head of the household you can opt to share your poverty exemption status and contact information
in order to qualify for low income assistance.
Don’t forget to complete lines
and
❺
❻.
If you are not claiming a household poverty exemption (you checked “no” on line
❷
):
List the full name, Social Security Number, year of birth, and email address of adults who were age 18 or
older as of December 31, 2016 (attach additional sheets if needed).
3
Check “Annual taxable income less than $1,000” if the individual had $0 to $999.99 in taxable income
for
the 2016 calendar year. Income will be verified using federal tax information.
3
Check “$35 due” if the individual had at least $1,000 in taxable income
for the 2016 calendar year.
The total tax amount due equals $35 multiplied by the number of adult taxfilers listed on the form with “$35 tax
due.” Make check payable to City of Portland.
Enter the mailing address if different from the Portland address entered in line
.
❺
❶
❻
Enter the preparer’s name, daytime phone number and today’s date. Submit the form with payment (if any) to the
City of Portland Revenue Division:
Mailing address: Portland Revenue Division - Arts Tax, PO Box 2820, Portland OR 97208-2820
Phone: (503) 865-4278
Fax: (503) 865-3065
TTY: (503) 823-6868
Online:
Physical address: Revenue Division, 111 SW Columbia Street, Suite 600, Portland, Oregon
Disclosure of your Social Security number is required. This requirement is authorized under the Federal Privacy Act of 1974, the Tax Reform Act of 1976 and
the Arts Tax Administrative Rules. Your Social Security number will be used by the Revenue Division to assist in the administration of the Arts Tax including, but
not limited to, compliance with federal Form 1099 filing requirements and comparison of Arts Tax filings to federal taxfiler information.
1
Annual income for deter mining the feder al pover ty exemption follows the definition established by the US Census Bur eau and
includes all income earned or received from any source in the 2016 calendar year, regardless of whether it is taxable under state or federal
law. Examples of income include interest from individual or joint savings accounts or other interest bearing accounts, child support payments,
alimony, disability income (including VA disability), unemployment assistance, sales of stocks and other property (even if sold at a loss),
dividends, Social Security income (taxable or non-taxable), positive net income from a business and wages as an employee.
2
Persons in household includes all r esidents (adults and childr en) within a dwelling who file on a single feder al or state tax r etur n.
3
Taxable income can be fr om wages, self-employment, investments (excluding US Treasury interest), rentals, retirement (excluding Social
Security, federal Railroad Retirement Act benefits, Oregon PERS, FERS, and CSRS), disability (excluding VA disability), unemployment,
spousal/child support, or any other source that the City is not prohibited from taxing.
ARTS2016 11/28/2016
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial