Oregon DOR Releases Transit Self-Employment Tax Apportionment Schedule OR-TSE-AP

The Oregon Department of Revenue (DOR) Oct. 1 released a revised 2018 schedule OR-TSE-AP regarding transit self-employment tax apportionment and instructions for completing the form. Taxpayers primarily engaged in utilities or telecommunications may elect to apportion business income using the double-weighted sales factor. The instructions include information on: 1) apportionment to compute percentage; 2) partnership apportionment; and 3) apportionment factors relating to property, payroll, and sales factors. The DOR also informed taxpayers not to use the schedules if their business activities are in the transit district. [Or. Dep’t of Revenue, 2018 Schedule OR-TSE-AP, 10/01/18]

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