Metro Supportive Housing Services Personal Income Tax 
                         2022 Form MET-40 Personal Income Tax Return Instructions 
                                                        Full Year Resident 

                                                                    •     Provide Third-Party Access to your tax preparer 
Important Updates 
                                                                   For more information and to create your account, visit 
Policy Update (02/14/2023). On February 14, 2023, Metro            Pro.Portland.gov. 
offered a    penalty and interest amnesty for tax year 2022. Do 
not self-assess any underpayment penalty or quarterly              Publication OR-17.  Metro personal income tax closely 
underpayment  interest  on  your  tax  return.  For  more          follows  Oregon  personal  income  tax  treatment.  See 
information, please visit Portland.gov/revenue/amnesty     .       Publication OR-17 for more information about personal 
                                                                   income      tax   laws. It is               available  at
Net Operating  Losses from  Pass-Through Entities.                 www.oregon.gov/dor/forms. To the  extent necessary, 
Individuals  are  allowed  a  net  operating  loss  (NOL)          references in Publication OR-17 to the state of Oregon or 
generated in the current year on the MET-40 to the extent          its agencies should be treated as references to Metro and 
the loss is allowed on the federal and Oregon return and           its agents. 
included in Metro taxable income. However, a net operating          
loss deduction (NOLD), an NOL from a  previous  year,              Individuals Required to File  a Full-Year Metro 
claimed on  your federal return must be added back on              Supportive Housing Services (SHS) Tax Return. Every 
Schedule PTI if the NOLD is related to a pass-through entity       full-year resident of Metro who is required to file an Oregon 
that was subject to the Metro Supportive Housing Services          income tax return for the taxable year and who reports 
Business Income Tax.                                               Oregon taxable income over $200,000 using Oregon filing 
                                                                   status married filing jointly, head of household or qualifying 
If you added back the NOL generated from a pass-through            surviving spouse, or over $125,000 using  Oregon filing 
entity that was also subject to the Metro Supportive Housing       status single or married filing separately is required to file a 
Services Business Income Tax on your 2021 return, there 
                                                                   Metro full-year personal income tax return. 
are two options available: 
                                                                   Residency. You are a full-year Metro resident if you live 
 1.  You  may amend your  2021  Form MET-40 to                     within Metro  for the entire year. You are also a full-year 
             remove  the pass-through  modification addition of    Metro resident, even if you live outside of Metro, if all of the 
             the net operating loss. 
                                                                   following are true: you consider Metro as your permanent 
 2.  You may make the correction on your 2022 Form 
             MET-40 by taking a pass-through modification for      home; Metro is the  center of your financial, social, and 
             the net operating loss that was added back in the     family life; and Metro is the place you intend to return after 
             prior year. If you elect this treatment, make sure to an  absence.  You are  still a  full-year  resident  if you 
             attach a statement explaining the adjustment.         temporarily move out of Metro or move back to Metro after 
                                                                   a temporary absence.  An individual must be an Oregon 
If the full net operating loss cannot be utilized in the current   resident for taxable purposes to be a  Metro resident.  To 
year, there is no carryforward of the net operating loss for       determine if your place of residence is located within the 
Metro Supportive Housing Services Personal Income Tax              Metro tax jurisdiction, utilize  the tool available at 
purposes.                                                          www.oregonmetro.gov/public-projects/supportive-housing-
                                                                   services-tax. 
There is no additional modification for the pass-through loss 
allowed on the Form MET-40.                                        Filing Deadline. The filing deadline for this return is April 
                                                                   18, 2023. 
General           Information 
                                                                   Extensions. Metro does not allow an extension of time to 
File and Pay Online and Manage Your Tax Accounts at                pay your tax. The submission of an extension payment by 
Pro.Portland.gov. Portland Revenue Online (PRO) allows             the original return due date provides an automatic six-month 
you to:                                                            filing extension. If you do not have a tax balance due but 
                                                                   would like to file  an extension, your  federal and/or  state 
 •           Register your personal and business tax accounts      extension will serve as your Metro extension. When filing 
 •           Update your account information                       your return on the extended due date, check the “Extension 
 •           File a personal tax return                            Filed” box on the return. If no extension payment was made, 
 •           Make payments                                         please attach a copy of your federal extension or verification 
 •           Upload supporting tax pages and documents             of your Oregon extension payment with your return.  
 •           View correspondence mailed to you 

Page  1of  ,62022 MET-40 Instructions (Rev. 03/22/2023) 

Penalty Calculation                                                    Federal and Oregon Tax Returns 
                                                                        
You may be subject to penalties for filing a late personal             Please submit the following forms and schedules with your 
income tax return  and/or  paying  your income tax liability           return. Without this information, we may disallow or adjust 
after the original due date of the return. Although there is a         items claimed on your Metro return. 
late penalty for both failing to file a personal tax return by          
the due date and failing to pay the tax by the original due            Required   Supporting Oregon Tax Pages 
date of the return, only one of these late penalties will be 
applied, even if there is a failure of both requirements. In           Be sure to include the following Oregon tax pages and any 
these cases, only the late filing penalty is applied. For the          associated statements when submitting your return: 
purposes  of penalty calculations, unpaid tax is  your tax 
                                                                        •     Form OR-40, pages 1-4 
liability reduced by  any  payment of tax  made before the 
                                                                        •     Schedule OR-ASC (if filed) 
original due date and any credit against tax that is claimed 
                                                                        •
on the return.                                                                Schedule OR-K-1(s) (if Metro pass-through income 
                                                                              adjustment claimed) 

Late Filing Penalty                                                     Required Supporting Federal Tax Pages 
 
If you do not file your 2022 Form MET-40 by the original due           Be sure to include the following federal tax pages and any 
date, file an  extension with the Revenue Division by the              associated statements when submitting your return: 
original due date, or include a copy of your federal extension 
with your return when you file by the extended due date, the            •     Federal Form 1040, pages 1-2 
following penalties will be applied:                                    •     Federal Schedule 1 
                                                                        •     Schedule B (if filed)  
    •        5% of the amount of the unpaid tax if the failure to       •     Schedule C (if filed) 
             file is for a period less than four months.                •     Schedule D  (if filed, including Form 4797, Form 
    •        An additional penalty of 100% of the unpaid tax of               6252, and Form 8824))  
             all tax years if the failure to file is for three or more  •     Schedule E (if filed) 
             consecutive tax years.                                     •     Schedule F (if filed) 
                                                                        •     Form 4868 (if federal extension filed)  
No late filing penalty is due if a timely extension is filed with       •     Form(s) W-2 (if Metro SHS tax withheld) 
the Revenue Division and a 2022 Form MET-40 is filed by                 •     Form  1099-R  (if  PERS  or  federal  retirement 
the extended due date, or a copy of the federal extension is                  exemption claimed) 
included with the return and the ‘Extension Filed’ box is               •     Schedule(s) K-1 (Form 1065/Form 1120-S/Form 
checked.                                                                      1041) (if  Metro  pass-through income adjustment 
                                                                              claimed) 
Late Payment Penalty                                                    •     Form 8582 if passive activity loss limitations apply 
 
                                                                              to Metro pass-through loss adjustment 
Your 2022 income tax must be paid by April 18, 2023, even 
if you requested an extension to file your personal income 
                                                                       Tax Return Filing Instructions 
tax return. If you do not pay your tax by the original due date, 
                                                                        
the following penalties will be applied:                                          . Round off cents to whole dollars on your return 
                                                                       Rounding
                                                                       and schedules. To round, drop amounts under 50 cents and 
    •        5% of the amount of the unpaid tax if the failure to      increase amounts from 50 to 99 cents to the next dollar. For 
             pay is for a period less than four months.                example, $1.39 becomes $1 and $2.50 becomes $3. If two 
    •        An additional penalty of 100% of the unpaid tax of        or more amounts must be added to figure the amount to 
             all tax years if the failure to pay is for three or more  enter on a line, include cents when adding the amounts and 
             consecutive tax years.                                     round off only the total. 

Interest Calculation                                                    General Return Information 
 
Interest is calculated at 10% per annum (.00833 multiplied             Metro  Supportive  Housing Services Personal Income 
by the number of months). Calculate your interest from the             Tax Account #. If you have already registered for an 
original due date to the 15th day of the month following the           account and know  your  account number, enter  your full 
date of the payment.                                                   Metro  SHS  Tax Account number beginning with SHP 
                                                                       followed by ten digits. If you do not know your number, leave 
                                                                       field blank. 

Page  2of  ,62022 MET-40 Instructions (Rev. 03/22/2023) 

Filing Status. Check the box next to your filing status. You      your amended return. If you also filed amended federal and 
must use the filing status corresponding with the filing status   state returns, please include a copy. Fill in all amounts on 
used on your Oregon tax return.  Choose only one filing           your amended return, even if they are the same as originally 
status.                                                           filed. If you are amending to make a change to additions, 
                                                                  subtractions, or credits, include detail of all items and 
Taxpayer’s Last Name; First Name and  Initial. If filing          amounts as well as any carryovers. 
jointly, enter the last name, first name, and middle initial (if 
applicable) of the taxpayer listed as the primary filer on the    If you change taxable income by filing an original or 
Form OR-40. If taxpayer died during the tax year, check the       amended federal or Oregon income tax return, you must file 
“deceased” box. A personal income tax return must be filed        an amended  Form  MET-40  within 60 days of  when the 
for a person who  died if the person  would have  been            original or amended federal or Oregon income tax return 
required to file. If you have been appointed personal             was filed. Include a copy of your original or amended federal 
representative or you have filed a small estate affidavit, sign   or Oregon income tax return and explain the adjustments 
the return as “personal representative.” A surviving spouse       made. 
must  sign if it’s a joint  return. If there is no personal 
representative for the deceased person, only the surviving        On the prepayments line of your amended Form MET-40, 
spouse needs to sign a joint return.                              enter the net tax as reflected on the original return or as 
                                                                  previously adjusted. Do not include any penalty or interest 
Spouse’s  Last Name; First  Name and  Initial. If filing          portions of payments already made.  
jointly as married filing separately, enter the last name, first 
name, and middle initial (if applicable) of the individual listed Extension Filed Box. Check this box If you have filed a 
as the spouse on Form OR-40. If taxpayer died during the          federal or state extension, or if you submitted an extension 
tax year, check the “deceased” box. A personal income tax         payment by  the original  due date of  the return. Include 
return must be filed for a person who died if the person          required copies of federal or state extensions as applicable 
would have been  required  to  file.  If you have been            (see “Extensions” under “General Information” for additional 
appointed personal representative or you have filed a small       information).  
estate affidavit, sign the return as “personal representative.” 
A surviving spouse must sign if it’s a joint return. If there is  Part I – Metro Taxable Income 
no personal representative for the deceased person, only 
the surviving spouse needs to sign a joint return.                Line 1. Oregon Taxable Income. Enter  your Oregon 
                                                                  Taxable Income from Form OR-40, line 19. You must attach 
Social Security Number. Enter the Social Security Number          copies of the required Oregon and federal tax forms listed 
(SSN) or Individual Tax Identification Number (ITIN) of the       in the instructions to your Metro return.  
corresponding taxpayer and spouse. Refunds will not be 
issued without a valid SSN or ITIN.                               Line  2.  Exempt  Income.  Oregon  Public  Employees 
                                                                  Retirement (PERS) benefits and federal retirement benefits, 
Residence Address. Enter the residential address. If the          including Federal Employees Retirement System (FERS) 
primary taxpayer and spouse have different residential            benefits, Civil Service Retirement System (CSRS) benefits, 
addresses, list the address of the primary taxpayer. If the       and military retirement benefits, that are taxed by Oregon 
residential address has changed, list the current address         are exempt from this tax. Submit a copy of Form 1099-R for 
and mark the “check if changed”  box.  Unless a mailing           each source claimed. You are only allowed a deduction for 
address is provided, correspondence will  be sent  to the         income that was not already exempted on your federal or 
residence address on file.                                        Oregon return. Enter as a negative number. 

Mailing Address. Only  enter an address if the mailing            Line  3.  Pass-through  Income  Modification.  If  you 
address is different from the residential address. If the         received a Schedule K-1 (Form 1065) or a Schedule K-1 
mailing address has changed, list the current address and         (Form 1120-S) from a pass-through entity (PTE) that was 
mark the “check if changed” box.                                  subject to the Metro Business Income Tax  (METBIT), 
                                                                  complete  Schedule  PTI on  page  2  and  report  your 
Initial Return Box.      Check this box if this is your  initial  modification from line B-2 on line 3. Net pass-through gains 
return, if your filing status changed from the previous year,     will be reported on this line as a negative value, and a net 
or if the person you are filing jointly with changed from the     operating loss deduction will be reported on this line as a 
previous year.                                                    positive  value.  See instructions  for Schedule  PTI  for 
                                                                  additional guidance. 
Final Return Box. Check this box if this is your final return.     
                                                                  Line 4. Metro Income Exemption. If you use the single 
Amended Return Box. Check this box if you are filing an           filing status  of single  or  married filing separately, enter 
amended  return and have already submitted an original            $125,000 on  line 4. If you use the joint filing status  of 
return. You must include a copy of your original return with      married filing jointly, head of household, or qualifying 

Page  3of  ,62022 MET-40 Instructions (Rev. 03/22/2023) 

surviving spouse, enter  $200,000 on  line 4.  Enter as  a      Line 11. Interest. Enter interest due on tax not paid by the 
negative number.                                                due date,  if known. Leave  blank if  unknown or  not 
                                                                applicable. If additional interest is owed  but was not 
Line 5. Income Subject to Tax. Enter the sum of lines 1         calculated at the time of return submission, you will receive 
through 4 on line 5. If the balance is less than $0, enter $0.  a bill by mail. 
If you have $0 income subject to tax, you are not required 
to file, but may choose to do so if you have had tax withheld   Line 12. Balance  Due or (Overpayment).  Add  lines  6 
or made prepayments and you wish to request a refund.           through 11 and enter sum on line 12. If sum is positive, you 
                                                                have a balance due. If  sum is negative, you have an 
Part II – Metro Supportive Housing                              overpayment for the year. 
Services          Tax 
                                                                Part III – Tax Due / Refund 
Line 6. Tax. Multiply line 5 by 1% and enter on line 6. This 
is your Metro personal income tax liability.                    Line 13. Overpayment. If  line 12 is negative, this is the 
                                                                amount you have overpaid. If you have an overpayment, 
Line 7. Credit for Taxes Paid to Another State. A Metro         you may choose to have the balance refunded to you or 
resident is allowed a credit for taxes paid to another state    credited forward to the next year. If no election is made, any 
on mutually taxed income if the other state does not allow      overpayment will be refunded to you. 
the credit. This credit can only be taken if the filer claims a 
credit for income taxes paid to another state on the filer’s    Line 13a. Refund. Enter the amount of the overpayment 
Oregon income tax return or if a composite return was filed     you would like refunded to you on this line. If you would like 
and there was no credit allowed on the other state’s tax        direct deposit of your refund, you must file your return online 
return. A Metro resident figures the credit as the lesser of    at Pro.Portland.gov. If your return is filed on paper, you will 
the Metro tax based on mutually taxed income or the tax         receive your refund in the mail by check. 
actually paid to the other state. To calculate the Metro tax 
                                                                Line 13b. Credit Carryforward. Enter the amount of the 
based on mutually taxed income, use the following formula: 
                                                                overpayment you would  like to apply as an estimated 
                         Mutually taxed income                  payment for  tax year 2023  on this line.  This election  is 
                                            ÷                   irrevocable. 
                  Metro income subject to tax from line 5  
                                            x 
                                       Metro Tax                Line 14. Amount Due. If line 12 is positive, a balance is 
                                             =                  due. Pay by April 18, 2023, to avoid late payment penalties 
                  Metro tax based on mutually taxed income      and  interest.  You  may  pay  by  check  or  online  at 
                                             
                                                                Pro.Portland.gov. 
Enter the lesser of the Metro tax based on mutually taxed 
income or the tax actually paid to the other state on line 7. 
                                                                Part IV – Signature 
Enter as a negative number.                                      

Line 8. Employer Withholding. If you had Metro SHS tax          Signature(s). Be sure to sign and date your return. If you 
withheld from your wages by your  employer, complete            are filing a joint return, both taxpayers must sign. By signing 
Schedule WH on page 2 and enter the total tax withheld          the  return,  you  acknowledge,  under  penalty  of  false 
from line A-2 on line 8 as a negative number. If you have       swearing, that the information on the return is true, correct, 
tax to pay,  consider  submitting  a FORM OPT to your           and complete. 
employer to increase the amount your employer holds from 
your wages. For withholding information, go to:                 Preparer Signature.  Anyone who prepares, advises, or 
                                                                assists  in  preparing  personal  income  tax  returns  in 
www.oregonmetro.gov/public-projects/supportive-housing-
                                                                exchange for compensation of any kind must be licensed to 
services/taxes-and-funding. 
                                                                prepare Oregon returns and must sign the return. 
Line 9. Prepayments. Enter the total amount of 
prepayments as  a negative  number.  Include all quarterly       Mailing Instructions 
estimated payments, extension payments, and any credits 
carried forward from prior years.                               If you are including a payment with your return, send your 
                                                                completed return, payment, and all required supporting tax 
Line 10. Penalty. Enter  all late  penalties that apply, if     pages to: 
known. Leave blank if unknown or not applicable.  If 
additional penalty is owed but was not calculated at the time        Revenue Division – Metro SHS Tax 
of return submission, you will receive a bill by mail.               PO Box 9250 
                                                                     Portland, OR 97207-9250 
                                                                 
Page  4of  ,62022 MET-40 Instructions (Rev. 03/22/2023) 

Make the check payable to ‘Metro SHS Tax.’ For fastest                        box,  and attach a statement  with  the  employee SSN, 
payment processing, pay online by logging into your PRO                       employer name, employer FEIN, local wages, tips, etc. and 
account at Pro.Portland.gov.                                                  local income tax withheld for each additional W-2. Include 
                                                                              the total amount from the statement on line A-2. 
If a payment is not included with your return, send your 
completed return and all required supporting tax pages to:                    Line  A-2. Total sum from column (e). Enter sum of all 
                                                                              Metro  Tax withheld  from  line column  (e)  and the 
             Processing – Metro SHS Tax                                       supplemental statement (if applicable).  Enter the amount 
             111 SW Columbia St, Suite 600                                    from line A-2 on Line 10, page 1 of the return. 
             Portland, OR 97201-5840 
                                                                              Schedule PTI – Pass-Through Income 
Schedule WH – W-2 Withholding Summary                                          Modification 

for Metro SHS Tax                                                             Use this schedule to determine the amount of pass-through 
                                                                              income modification to report for pass-through income/loss 
Use this schedule to calculate the total amount of  Metro                     that was already subject to the Metro Business Income Tax 
SHS  tax that was withheld by your employer. If your                          (METBIT). This schedule must be completed to determine 
employer withheld the Metro SHS tax, information regarding                    the value for line 3 in Part I of the return. If your  pass-
the withholding will be shown in boxes 18, 19, and 20 of                      through income was not subject to tax under the METBIT 
your W-2. If  you file a  joint  Metro tax return,  include                   for any reason, you are not eligible to claim a pass-through 
information for both the  primary filer  and spouse on                        income modification.  
Schedule WH.                                                                   
Only include box 18 and box 19 information if the locality in                 Income from Pass-Through Entity Subject to 
box 20 says “Metro”  or  “Metro SHS”. Do not include                          METBIT  
information  for  the  locality  of  “MULT”,  “MultCo”,  or                   You are allowed a deduction from personal taxable income 
“Multnomah County”.  Information  for Multnomah County                        for pass-through income derived from a pass-through entity 
                                                                              (PTE) subject to the METBIT. To take this deduction, you 
withholdings will be reported on the Multnomah County 
                                                                              must have documentation from the PTE showing your share 
Personal Income Tax return, which is a separate form. If no 
                                                                              of income that was subject to tax on  the  PTE’s  METBIT 
Metro SHS tax was withheld  on your behalf (or your                           return. PTEs subject to the METBIT  must provide their 
spouse’s behalf, if filing jointly) by your employer(s), you do               owners or partners information along with the Schedule K-
not need to complete this schedule.                                           1 that indicates: 1) whether the business is subject to the 
                                                                              METBIT; 2) that the business filed the METBIT return for the 
Report each W-2 on a separate line.  Round off cents to 
                                                                              tax year of Schedule K-1; and 3) the PTE’s Metro “income 
whole dollars. If two or more amounts must be added to                        subject to tax”  reported on the METBIT  return. Your 
figure the amount to enter on a line,  include cents when                     deduction should be the amount of your distributive share 
adding the amounts and round off only the total.                              of the PTE’s income  subject to tax reported to you with 
                                                                              Schedule K-1. The deduction is limited to the amount of 
Column (a). Employee SSN.                   Enter the social  security 
                                                                              pass-through income, from the entity that paid the METBIT, 
number of the filer shown in box a of the W-2.                                that is included in your federal Form 1040.  
Column (b).  Employer Name.                            Enter the name  of the  
employer shown in box c of the W-2.                                           Losses from Pass-Through Entity Subject to 
                                                                              METBIT 
Column (c).  Employer FEIN.                             Enter the employer 
                                                                              Net operating losses generated in the current tax year at the 
identification number (EIN) shown in box b of the W-2.                        PTE level are allowed to be claimed at the individual level 
Column (d). Local Wages, Tips, Etc. Enter the amount                          to the extent that the loss is allowed  on the federal and 
                                                                              Oregon return.  A pass-through  loss  cannot exceed the 
shown in  box 18 of the  W-2. Make sure that the locality 
                                                                              amount of pass-through  loss  included in Oregon taxable 
name shown in box 20 indicates that the value in box 18 is                    income  or to reduce  your Metro taxable income to an 
for the Metro SHS tax.                                                        amount below zero.  
Column (e).  Local  Income Tax  Withheld.               Enter the              
                                                                              If you claimed a net operating loss deduction (NOLD) on 
amount shown in box 19 of the W-2. Make sure that the 
                                                                              your federal Form 1040 that was from a carryforward of a 
locality name shown in box 20 indicates that the value in                     net operating loss from a PTE that was  subject to the 
box 19 is for the Metro SHS tax.                                              METBIT, the deduction  is disallowed for purposes of the 
                                                                              Metro SHS Personal Income Tax and must be added back 
Check  box  if you  have  additional  employer 
                                                                              to your Oregon  taxable  income  as a pass-through 
withholdings, and submit statement.                     If you have more 
                                                                              modification. Include a statement explaining the adjustment. 
than four W-2s that show Metro Tax withholdings, check the 

Page  5of  ,62022 MET-40 Instructions (Rev. 03/22/2023) 

Report each PTE on a separate line. If income or loss flows        Column (e). Modification Claimed for Pass-Through 
through one  or more pass-through entities between the             Income. For the deduction for pass-through income from a 
entity that paid tax and your federal return, adjustments may      PTE’s income subject to tax, multiply column (c) by column 
be required. Submit a copy of the corresponding Schedule           (d) and enter the result. Enter deductions for income from a 
K-1 for each modification claimed.                                 PTE’s income subject to tax as a positive number. Enter 
                                                                   losses as a negative number.  
Column (a). Tax ID of Pass-Through Entity. Enter the S              
corporation or partnership employer identification number          Check box for additional pass-through income 
from box A of the Schedule K-1.                                    modifications and statement.  If you have pass-through 
                                                                   income/loss from more than five PTEs to deduct   or add-
Column (b). Name of Pass-Through Entity.                Enter the  back, check the box, and attach a statement which includes 
name of the S corporation or partnership from box B of the         the following information for each additional PTE: the tax ID 
Schedule K-1.                                                      of the PTE;  the name of the PTE;  of the PTE’s  “income 
                                                                   subject  to tax” reported  on the METBIT return  or your 
Column (c). Income Subject to Tax from Pass-Through                required add-back of loss incurred by the PTE; and the total 
Entity.      For the deduction for pass-through income from a      modification claimed related to the PTE. Include the total 
PTE’s income subject to tax, enter the “income subject to          amount of additional modifications from the statement on 
tax” from the S corporation or partnership METBIT return           line B-2.  
that was reported  to you by  the  PTE with Schedule K-1.           
                                                                   Line B-2. Total  sum  from  column (e).  Enter sum of all 
For net operating loss  deductions  (NOLD)  that must be           eligible pass-through income/loss from column (e) and the 
added back,  enter the  amount  of net  operating loss             supplemental statement (if applicable).  Enter the amount 
deduction allowed on your federal return from a pass-              from line B-2 on line 3, Part I of the return. If you have a net 
through entity subject to  the  METBIT. Enter a loss as a          loss, enter this as a positive number on line 3. If you have a 
negative number.                                                   net   gain,  enter   this    as     a negative   number  
                                                                   on line 3. 
Column (d).  Ownership  Percentage.                     Enter your  
ownership percentage in the PTE. For an NOLD that must 
be added back, enter 100% as 1.000000. 
 
Page  6of  ,62022 MET-40 Instructions (Rev. 03/22/2023)