Metro Supportive Housing Services Business Income Tax 
                  2022 Form METBIT-65 Business Tax Return for Partnerships Instructions  

                                                                  please attach  a copy  of your  federal extension with your 
General Information                                               return.  

Important Reminders                                               Federal and State Tax Pages. Be sure to include copies of 
                                                                  the following  federal tax pages (and statements)  and 
                                                                  Oregon tax pages (and statements) with your 2022 Form 
File and  Pay Online and Manage your Business  Tax 
                                                                  METBIT-65 business tax return: 
Accounts at Pro.Portland.gov. Portland Revenue Online 
(PRO) allows you to:                                              •        Federal Form 1065 (pages 1 through 5) and 
                                                                           statements 
 •           Register your business tax accounts 
                                                                  •        Federal Form 8825 and statements (if filed) 
 •           Update your business account information 
                                                                  •        Federal Form 4797 and statements (if filed) 
 •           File a Metro business tax return 
                                                                  •        Oregon Form OR-65 with schedules if any Oregon 
 •           Make payments 
                                                                           modifications are claimed 
 •           Upload supporting tax pages and documents 
 •           View correspondence mailed to you 
                                                                  Amended Returns 
 •           Provide Third-Party Access to your tax preparer 
                                                                  To amend your 2022 Form METBIT-65, use the form for the 
For more  information and  to create your  account, please        tax year being amended and check the “Amended Return” 
visit Pro.Portland.gov.                                           box. If the  address for the year you are amending has 
                                                                  changed, use your current mailing address, and check the 
Businesses  Required  to  File  a  Metro  Supportive 
                                                                  box indicating the change.  
Housing Services Tax Return. Businesses doing business 
in or that have  income from  within the Metro District           Fill in all amounts on your amended return, even if they are 
jurisdiction who have over $5 million in gross receipts from      the same as originally filed. If you are amending to make a 
both within and without the Metro’s jurisdiction are required     change to additions, subtractions, or credits, include detail 
to pay a 1% tax on net business income that is apportioned        of all items and amounts as well as any carryovers. Please 
to the jurisdiction. To determine if an address is  located       include  a  statement  explaining  what  changed  from  the 
within the Metro tax jurisdiction, utilize the tool available at  original return. 
http://gis.oregonmetro.gov/metromap/. 
                                                                  If you change taxable income by filing an amended federal 
Filing Deadline. The filing deadline for this return is April     or Oregon income tax return, you must file an amended 
18, 2023.  Since  the  Metro Business Income Tax return           2022  Form METBIT-65  within 60 days of when the 
relies on information reported on the federal and/or Oregon       amended federal or Oregon income tax return  was filed. 
tax return, the due date for the 2022 Form METBIT-65 will         Include a copy of your amended federal or Oregon income 
be changed when there is a change to the federal or State         tax return and explain the adjustments made. 
of Oregon due dates. 
                                                                  Do not amend your 2022 Form METBIT-65 if you amend the 
Extensions.  The  Revenue  Division  does  not  generally         federal return to carry a net operating loss back to  prior 
allow an extension of time to pay the tax, even if the IRS        years. Metro only allows tax entities to carry net operating 
allows an extension. The tax balance is due on the original       losses forward. Additionally, net operating losses for Metro 
return due date. The submission of an extension payment           Business Income Tax are  only generated  from the Metro 
by the original return due date provides an automatic six-        Business Income Tax return, not from your IRS or Oregon 
month filing extension. If there is not a tax balance due but     income tax return. 
you would like to file an extension, your federal extension 
will serve as your Metro extension  and a separate  Metro         On the  prepayments line of your  amended  2022  Form 
extension will not need to be submitted. When filing your         METBIT-65, enter the net tax as reflected on the original 
return on the extended  due date, check the “Extension            return or as previously adjusted. Do not include any penalty 
Filed” box on the return. If no extension payment was made,       or interest portions of payments already made. 

Page  1of  ,42022 METBIT-65 Instructions (Rev. 01/22/2023) 

                                                                         •
Apportionment                                                              An additional penalty of 100% of the total tax liability 
                                                                           of all tax years if the failure to file is for three or more 
Gross income includes all business income including, but                   consecutive tax years. 
not  limited  to,  gross  receipts,  service  income,  interest, 
                                                                        No late filing penalty is due if a timely extension is filed with 
dividends, income  from contractual  agreements, gross 
                                                                        the Revenue Division and a 2022 Form METBIT-65 is filed 
rents, and gains on sale of business property. Income may 
                                                                        by the extended due date, or a copy of the federal extension 
be  apportioned only if there is regular  business income 
                                                                        is included with the return and the ‘Extension Filed’ box is 
outside of Metro. Services performed outside of Metro may 
                                                                        checked.   
be apportioned based upon the percentage of performance 
outside  the  applicable  jurisdiction.  Sales  of  tangible 
                                                                        LATE PAYMENT PENALTY 
personal property may be  apportioned  only if  a business 
has payroll or property outside the jurisdictions.                      Your 2022 income tax must be paid by April 18, 2023, even 
                                                                        if  you  requested  an  extension  to  file  your  2022  Form 
Penalty Calculation                                                     METBIT-65. If you do not pay your tax by the original due 
                                                                        date, the following late payment penalties will apply: 
You  may  be  subject  to  penalties  for  underpaying  your 
estimated tax, filing a late 2022 Form METBIT-65, and/or                 • 5% of the amount of the tax that was not paid by the 
paying your income tax liability after the original due date of            original due date. 
the return.                                                              • An additional penalty of 20% of the unpaid tax must 
                                                                           be added if the failure to pay is for a period of four 
Although the Revenue Division assesses a late penalty for 
                                                                           months or more. 
both failing to file 2022 Form METBIT-65 by the due date 
                                                                         • An additional penalty of 100% of the unpaid tax 
and failing to pay the tax  by the original due date of the 
                                                                           liability of all tax years if the failure to pay is for three 
return, only one of these late penalties will be applied, even 
                                                                           or more consecutive years  
if there is a failure of both requirements. In these cases, only 
the late filing penalty is applied.  
                                                                        Interest Calculation 
UNDERPAYMENT PENALTY                                                     
You may be subject to a penalty for underpaying  your                   LATE PAYMENT INTEREST 
estimated tax if, by the original due date of the return, timely        Interest is calculated at 10% per annum (.00833 multiplied 
prepayments are not made which are either:                              by the number of months). Calculate your interest from the 
                                                                        original due date to the 15th day of the month following the 
 •           At least 90% of the total tax balance due, or  
                                                                        date of the payment.  
 •           100%  of the prior year’s tax liability  paid  by  the 
             original due date.                                         QUARTERLY UNDERPAYMENT INTEREST  
If you did not satisfy either requirement, you will be charged          Quarterly underpayment  interest  will be due if estimated 
an underpayment penalty of 5% of the unpaid tax, but not                payments were required  and  were underpaid.  Calculate 
less than $5.                                                           your quarterly underpayment interest at a rate of 10% per 
                                                                        annum  from  the  due  date  of  each  quarterly  estimated 
LATE FILING PENALTY                                                     payment to the original due date of the tax return to which 
If you do not file your 2022 Form METBIT-65 by the original             the estimated payments apply.  
due date, file an extension with the Revenue Division by the 
                                                                        The amount of underpayment is determined by comparing 
original due date, or include a copy of your federal extension 
                                                                        the 90% of the current total tax liability amount to quarterly 
with your return when you file by the extended due date, the 
                                                                        estimated payments made prior to the original due date of 
following penalties will apply: 
                                                                        the tax return.   

 •           5% of the amount of the total tax liability if the failure There is no interest on underpayment of quarterly estimated 
             to file is for a period less than four months. 
                                                                        payments if: 
 •           An additional penalty of 20% of the total tax liability 
             if the failure to file is for a period of four months or    • The total tax liability of the prior tax year was less 
             more.                                                         than $1,000; 

Page  2of  ,42022 METBIT-65 Instructions (Rev. 01/22/2023) 

 •           An amount equal to at least 90% of the total tax         your amended return. If you also filed amended federal and 
             liability for the current tax year was paid  in          state returns, please include a copy (see “Amended 
             accordance with Section 7.05.190; or                     Returns” under “General Information” for additional 
 •           An amount equal to at least 100% of the prior year's     information).  
             total tax liability was paid  in accordance with 
             Section 7.05.190.                                        Extension Filed Box. Check this box If you have filed a 
                                                                      federal or state extension, or if you submitted an extension 
                                                                      payment by the  original due date of the return. Include 
Metro Supportive Housing Services 
                                                                      required copies of federal extension as applicable  (see 
Business Income Tax Return Filing                                     “Extensions” under  “General Information” for additional 
Instructions                                                          information). 
Rounding. Round off cents to whole dollars on your return 
                                                                      Part I - Gross Income and Apportionment 
and schedules. To round, drop amounts under 50 cents and 
increase amounts from 50 to 99 cents to the next dollar. For          Line 1. Metro Gross Income. Metro gross income includes 
example, $1.39 becomes $1 and $2.50 becomes $3. If two                income  from  all  business  activity  within  Metro  (see 
or more amounts must be added to figure the amount to                 Apportionment instructions above). 
enter on a line, include cents when adding the amounts and 
round off only the total.                                             Line 2. Total Gross Income. Total gross income includes 
                                                                      income from all business activity everywhere, as reported 
General Return Information                                            on your federal Form 1065. 

Tax Year. Enter the beginning and ending dates of your tax            Line 3. Apportionment Percentage. Line 1 divided by line 
year. For calendar year filers, this would be 01/01/2022 to           2. Round to 6 decimal places. This line cannot be more than 
12/31/2022.                                                           1.0. 

Account #. If you have already registered for an account              Part II – Metro Business Income Tax 
and know your account number, enter your full Metro Tax 
Account number beginning with SHB followed by ten digits.             Line 4. Ordinary Income or (Loss). Ordinary income or 
This  information  can  be  found  on  letters  the  Revenue          loss is the ordinary business income (loss) reported on form 
Division has mailed to you related to your Metro business             1065. Enter the amount of ordinary business income (loss) 
tax account. If you do not know your number, leave field              reported on Form 1065, line 22. 
blank. 
                                                                      Line  5.  Add-Back of Deductions Not Allowed. In 
FEIN.  Enter the Federal  Employer  Identification Number             determining income, no deduction is  allowed  for  the 
(FEIN) of the partnership.                                            following: taxes based on or measured by net income, the 
                                                                      federal built-in  gains tax,  or the City  of  Portland Clean 
NAICS.  Enter the NAICS  (North American Industry                     Energy Surcharge. If amounts for these items have been 
Classification System) code for your business.                        deducted to arrive at the net income reported on line 4, the 
                                                                      amounts must be added back on line 5. 
Name. Enter the legal name of the partnership. 
                                                                      Line  6.  Schedule K (lines 2  -3, 5-13) and Oregon 
Mailing Address. Enter your current mailing address. If the 
                                                                      Modifications on Form 65. Enter the total of the amounts 
address for the year you are filing has changed, check the 
                                                                      from Schedule K lines 2-3 and 5-13. Add or subtract any 
box indicating the change. 
                                                                      Oregon modifications related to business income. Subtract 
Initial Return Box.         Check this box if this is the first Metro any other pass-through  income (or add  any loss) from 
business income tax return filed by this entity.                      entities already taxed by Metro (attach a statement). 

Final Return Box. Check this box if this is your final return.        Line 7.    Subject Net  Income. Enter the sum of line  4, 
Attach an explanation.                                                through line 6. 

Amended Return Box. Check this box if you are filing an               Line 8. Metro Apportioned Net Income. Enter the result 
amended return  and  have already submitted an  original              of  Subject Net Income (line  7) multiplied  by the 
return. You must include a copy of your original return with          Apportionment Percentage (line 3). 

Page  3of  ,42022 METBIT-65 Instructions (Rev. 01/22/2023) 

Line  9.  Net Operating Loss Deduction.  Enter your net                    payment for tax year  2023  on  this line.  This  election is 
operating loss (NOL) from previous years as a negative                     irrevocable. 
number here. NOLs are  allowed only if reported on prior 
Metro  Business Income Tax returns.  This  line cannot be                  Line 17. Amount Due. If line 15 is positive, a balance is 
greater than 75% of line 8. Any unused NOL may only be                     due. Pay by April 18, 2023, to avoid late payment penalties 
carried forward for five years.                                            and  interest.  You  may  pay  by  check  or  online  at 
                                                                           Pro.Portland.gov. Make your check payable to ‘Metro SHS 
Line 10. Income Subject to Tax. Sum of line 8 and line 9.                  Tax.’ 

Line 11. Metro Business Income Tax. Line 10 multiplied                     Part IV – Signature 
by the Metro Business Tax rate of 1.0%. The minimum tax 
is $100. If the amount of line 8 multiplied by .01 is less than            Signature.  An  authorized  representative of the business 
$100, enter $100.                                                          must sign and date the return and provide a contact email 
                                                                           address and phone number.  By signing the return, you 
Line 12. Prepayments.                          Enter the  total  amount of acknowledge,  under penalty of false swearing, that the 
prepayments  as a  negative number. Include all quarterly                  information on the return is true, correct, and complete. 
estimated payments, extension payments, and any credits 
carried forward from prior years.                                          Preparer Signature.  Anyone who prepares, advises, or 
                                                                           assists in preparing  personal income tax returns in 
Line 13. Penalty.           Enter all late and/or underpayment             exchange for compensation of any kind must be licensed to 
penalties that apply, if known. Leave blank if unknown or not              prepare Oregon returns and must sign the return. 
applicable. If  additional penalty is owed  but  was not 
calculated at the time of return submission, you will receive              Mailing Instructions 
a bill by mail. 
                                                                           Mail your completed return and all required supporting tax 
Line 14. Interest.          Enter any quarterly  underpayment              pages in the same envelope. 
interest and/or interest due on taxes not paid by their due 
dates, if known. Leave blank if unknown or not applicable.                 •     If a PAYMENT is included with return: 
If additional interest is owed but was not calculated at the 
time of return submission, you will receive a bill by mail.                          Revenue Division – Metro SHS Tax 
                                                                                              PO Box 9250 
Line 15. Balance Due or (Overpayment).  Sum of lines 11                                    Portland OR 97207-9250 
through  line 14.  Determine if a balance due or an 
overpayment  exists for your Metro business income tax.                          Make check payable to Metro SHS Tax 
You may send a check with your return. Make the check                             
payable to ‘Metro  SHS  Tax.’ For fastest payment                          •     If NO PAYMENT is included with return: 
processing, pay online by logging into your PRO account at 
                                                                                        Processing – Metro SHS Tax 
Pro.Portland.gov. 
                                                                                        111 SW Columbia St, Suite 600 
                                                                                        Portland, OR 97201-5840 
Part III – Tax Due/Refund 

Line 16. Overpayment. If line 15 is negative, this is the 
amount you have overpaid. If you have an overpayment, 
you may choose to have the balance refunded to you or 
credited forward to the next year. If no election is made, 
any overpayment will be refunded to you. 

Line 16a. Refund. Enter the amount of the overpayment 
you would like refunded to you on this line. If you would 
like direct deposit of your refund, you must file your return 
online at Pro.Portland.gov. If your return is filed on paper, 
you will receive your refund in the mail by check. 

Line 16b. Credit Carryforward. Enter the amount of the 
overpayment  you  would  like  to  apply  as  an  estimated 
 
Page  4of  ,42022 METBIT-65 Instructions (Rev. 01/22/2023)