Form Tse-Ap - Oregon Transit Self-Employment Tax Apportionment Worksheet - 2011 Page 2
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2Transit Self-Employment Tax Apportionment Worksheet Instructions
Apportionment (ORS 314.280, 314.650 to 314.675)
2. Payroll Factor
Compensation to employees for services performed must
If some of your business activity is carried on both in and
be included in the payroll factor. Payroll is assigned to the
out of the transit district, you may allocate and apportion
district if:
your net earnings. Use the apportionment worksheet, Form
• The services are performed entirely inside the district;
TSE-AP, to compute your percentage, which is entered onto
or
line 2 of your Transit Self-Employment tax return. You must
• The services are performed both in and out of the district,
complete the worksheet and include it with your Transit
but those services performed outside are only incidental;
Self-Employment tax return when you file.
or
• Some of the services are performed in the district and, (a)
Partnership Apportionment
the base of operation or control is located in the district or,
If a partnership elects to file and pay the transit self-employ-
(b) the base of operation or control is not in this state or in
ment tax for all of its individual partners, the partnership
any state where the employee’s services are performed,
must use net earnings from self-employment as reported
but the employee’s residence is in the district.
on federal Form 1065 to figure the tax. The apportionment
3. Sales Factor
is based on the partnership as a whole, not the individual
The sales factor is the percentage that sales or other business
partner.
gross receipts within the district compare to sales or other
Example: Self-Employment earnings from Partnership
business gross receipts everywhere for the taxable year.
Form 1065 ........................................................$ 2,000,000.00
Other business gross receipts, including services, are any
Sales within Transit district ........................... $
30,000.00
items other than sales of tangible personal property.
Total Partnership Sales ..................................$ 3,000,000.00
Amounts received for services should be entered, along
Transit Apportionment ..................................
0.01
with other business gross receipts. Charges for services
Net self-employment earnings ..................... $
20,000.00
are included in the district to the extent the services are
performed in the district.
Complete Form TSE-AP, Schedules AP-1 or AP-2, to deter-
mine the apportionment percent. Most taxpayers will use
Sales of tangible personal property are assigned to the
district if:
Schedule AP-1, unless you meet the exception below.
• The property is shipped or delivered to a purchaser in
Exception: Use Schedule AP-2 if you are an electing utility
the district; or
or telecommunications taxpayer.
• The property is shipped from a warehouse or other place
Remember: If you meet the exception, please check the box
of storage in the district; and (a) the purchaser is the U.S.
"Utility or telecommunications" on the front of Form TM or
government or, (b) the business income is not taxable
Form LTD.
outside the district or in the state of the purchaser. See
The election for taxpayers primarily engaged in utilities and
ORS 314.665(3) for exceptions.
telecommunications to apportion income using the double-
Gross receipts from the sale, exchange, or redemption of
weighted sales factor formula provided in ORS 314.650
intangible assets cannot be included in the sales factor if
(1999 edition) will continue to apply. This election may be
not derived from your primary business activity. If the
revoked later.
resulting gains are business income, the net gains attribut-
able to these sales should be included in the sales factor.
Apportionment Factors
Taxpayer assistance
1. Property Factor
General tax information .....................
Each item of owned or rented business property should be
Salem ................................................................. 503-378-4988
entered in column B. Business property within the district
Toll-free from an Oregon prefix .................. 1-800-356-4222
is entered in column A.
E-mail ............................................. tse.help.dor@state.or.us
• Owned property is valued at original cost. Show the
This e-mail address is not secure and confidentiality cannot be ensured.
average value during the taxable year of real and tan-
Asistencia en español:
gible personal property used in the business. This is the
En Salem o fuera de Oregon .......................... 503-378-4988
average of property values at the beginning and the end
Gratis de prefijo de Oregon ........................ 1-800-356-4222
of the tax period. An average of the monthly values may
TTY (hearing or speech impaired; machine only):
be required if a more reasonable value results.
Salem ................................................................. 503-945-8617
Toll-free from an Oregon prefix .................. 1-800-886-7204
• Rented property is valued at eight times the annual
rent you pay. The annual rent paid must be reduced
Americans with Disabilities Act (ADA): Call one of the help
by nonbusiness subrentals.
numbers above for information in alternative formats.
150-500-051 (Rev. 10-11)
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