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

                                                                   Publication  OR-17  for  more  information  about  personal 
Important Updates                                                  income      tax laws.      It is            available at
                                                                   www.oregon.gov/dor/forms. To the extent  necessary, 
Net Operating Losses from Pass-Through Entities.                   references in Publication OR-17 to the state of Oregon or 
Individuals are allowed a net operating loss generated in the      its agencies should be treated as references to Metro and 
current year on the MET-40 to the extent the loss is allowed       its agents. 
on the federal and Oregon return and included in  Metro             
taxable income. However,  a net operating loss deduction           Individuals Required to File a Full-Year Metro 
(NOLD) claimed on your federal return must be added back           Supportive Housing Services (SHS) Tax Return. Every 
on Schedule PTI if the NOLD is related to a pass-through           full-year resident of Metro who is required to file an Oregon 
entity that was subject to  the  Metro  Supportive Housing         income tax return for the  taxable year and  who reports 
Services 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 net operating loss generated from a 
past-through  entity  that  was  also  subject  to  the  Metro     surviving spouse, or over $125,000 using Oregon  filing 
Supportive Housing Services Business Income Tax, there             status single or married filing separately is required to file a 
are two options available:                                         Metro full-year personal income tax return. 
 
 1.  You  may amend your 2021 Form MET-40 to                       Residency. You are a full-year Metro resident if you live 
             remove the pass-through modification addition  of     within Metro for the entire year. You are also a full-year 
             the net operating loss.                               Metro resident, even if you live outside of Metro, if all of the 
 2.  You may make the correction on your 2022 Form                 following are true: you consider Metro as your permanent 
             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-
 
There is no additional modification for the pass-through loss      services-tax. 

allowed on the Form MET-40.                                        Filing Deadline. The filing deadline for this return is April 
                                                                   18, 2023. 
General           Information 
                                                                   Extensions.  The  Revenue  Division  does  not  allow  an 
File and Pay Online and Manage Your Tax Accounts at                extension of time to pay your tax. The submission of an 
Pro.Portland.gov. Portland Revenue Online (PRO) allows             extension payment by the original return due date provides 
you to:                                                            an automatic six-month filing extension. If you do not have 
                                                                   a tax balance due but would like to file an extension, your 
 •           Register your personal and business tax accounts 
                                                                   federal and/or  state  extension  will serve as your Metro 
 •           Update your account information 
                                                                   extension.  When filing your return on  the  extended due 
 •           File a personal tax return                            date, check the “Extension Filed” box on the return. If no 
 •           Make payments                                         extension payment was made, please attach a copy of your 
 •           Upload supporting tax pages and documents             federal extension or verification of your Oregon extension 
 •           View correspondence mailed to you                     payment with your return.  
 •           Provide Third-Party Access to your tax preparer 
                                                                   Penalty Calculation 
For  more  information  and  to  create  your  account,  visit      
Pro.Portland.gov.                                                  You  may  be  subject  to  penalties  for  underpaying  your 
Publication  OR-17.  Metro  personal  income  tax  closely         estimated  tax,  filing  a  late  personal  income  tax  return, 
follows  Oregon  personal  income  tax  treatment.  See            and/or paying your income tax liability after the original due 

Page  1of  ,62022 MET-40 Instructions (Rev. 01/22/2023)

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date of the return. Although there is a late penalty for both           • An additional penalty of 20% of the unpaid tax if the 
failing to file a personal tax return by the due date and failing         failure to pay is for a period of four months or more. 
to pay the tax by the original due date of the return, only one         • An additional penalty of 100% of the unpaid tax of 
of these late penalties will be applied, even  if there  is a             all tax years if the failure to pay is for three or more 
failure of both requirements. In these cases, only the late               consecutive tax years. 
filing penalty  is  applied.  For the purposes  of penalty 
calculations, unpaid tax is your tax liability reduced by any          Interest Calculation 
payment of tax made before the original due date and any                
credit against tax that is claimed on the return.                      Interest is calculated at 10% per annum (.00833 multiplied 
                                                                       by the number of months). Calculate your interest from the 
                                                                       original due date to the 15th day of the month following the 
Underpayment Penalty                                                   date of the payment.  
 
You may be subject to a penalty for underpaying  your                   
estimated tax if, by the original due date of the return, timely       Quarterly Underpayment Interest  
prepayments are not made which are either:                              
                                                                       Quarterly underpayment  interest will be due if estimated 
  •          At least 90% of the total tax balance due, or             payments were required  and were  underpaid. Estimated 
  •          100%  of the prior year’s tax liability  paid  by  the    payments  can  be  made  through  quarterly  estimated 
             original due date.                                        payments, employer-provided  withholding from a  filer’s 
                                                                       wages, or a combination of both.  Calculate your quarterly 
If you did not satisfy either requirement, you will be charged         underpayment interest at a rate of 10% per annum from the 
an underpayment penalty of 5% of the unpaid tax, but not               due date of each quarterly estimated payment to the original 
less than $5.                                                          due date of the tax return to which the estimated payments 
                                                                       apply.  The  amount  of  underpayment  is  determined  by 
                                                                       comparing the 90% of the current total tax liability amount 
Late Filing Penalty                                                    to quarterly estimated payments made prior to the original 
 
If you do not file your 2022 Form MET-40 by the original due           due date of the tax return.   
date,  file an extension with the Revenue Division by the               
original due date, or include a copy of your federal extension         There is no interest on underpayment of quarterly estimated 
with your return when you file by the extended due date, the           payments if: 
following penalties will be applied:                                    
                                                                        • The total tax liability of the prior tax year was less 
  •          5% of the amount of the unpaid tax if the failure to         than $1,000; 
             file is for a period less than four months.                • An amount equal to at least 90% of the total tax 
  •          An additional penalty of 20% of the unpaid tax if the        liability for the current tax year was paid  in 
             failure to file is for a period of four months or more.      accordance with Section 7.05.190; or 
                                                                        •
  •          An additional penalty of 100% of the unpaid tax of           An amount equal to at least 100% of the prior year's 
             all tax years if the failure to file is for three or more    total tax liability was paid  in accordance with 
             consecutive tax years.                                       Section 7.05.190. 
              
No late filing penalty is due if a timely extension is filed with      Federal and Oregon Tax Returns 
                                                                        
the Revenue Division and a 2022 Form MET-40 is filed by 
                                                                       Please submit the following forms and schedules with your 
the extended due date, or a copy of the federal extension is 
                                                                       return. Without this information, we may disallow or adjust 
included  with the return and the  ‘Extension Filed’ box is            items claimed on your Metro return. 
checked.                                                                
 
                                                                       Required Supporting Oregon Tax Pages 
Late Payment Penalty 
                                                                       Be sure to include the following Oregon tax pages and any 
Your 2022 income tax must be paid by April 18, 2023, even              associated statements when submitting your return: 
if you requested an extension to file your personal income 
tax return. If you do not pay your tax by the original due date,        • Form OR-40, pages 1-3 
the following penalties will be applied:                                • Schedule OR-ASC (if filed) 
                                                                        • Schedule OR-K-1(s) (if Metro pass-through income 
  •          5% of the amount of the unpaid tax if the failure to         adjustment claimed) 
             pay is for a period less than four months. 
                                                                        
Page  2of  ,62022 MET-40 Instructions (Rev. 01/22/2023)

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 Required Supporting Federal Tax Pages                               representative for the deceased person, only the surviving 
                                                                     spouse needs to sign a joint return. 
Be sure to include the following federal tax pages and any 
associated statements when submitting your return:                   Spouse’s Last Name; First Name and Initial. If  filing 
                                                                     jointly as married filing separately, enter the last name, first 
 •           Federal Form 1040, pages 1-2                            name, and middle initial (if applicable) of the individual listed 
 •           Federal Schedule 1                                      as the spouse on Form OR-40. If taxpayer died during the 
 •           Schedule B (if filed)                                   tax year, check the “deceased” box. A personal income tax 
 •           Schedule C (if filed)                                   return must be filed for a  person who died if  the person 
 •           Schedule D (if filed,  including Form  4797, Form       would have  been required to file.  If you have been 
             6252, and Form 8824))                                   appointed personal representative or you have filed a small 
 •           Schedule E (if filed)                                   estate affidavit, sign the return as “personal representative.” 
 •           Schedule F (if filed)                                   A surviving spouse must sign if it’s a joint return. If there is 
                                                                     no personal representative for the deceased person, only 
 •           Form 4868 (if federal extension filed)  
                                                                     the surviving spouse needs to sign a joint return. 
 •           Form(s) W-2 (if Metro SHS tax withheld) 
 •           Form  1099-R  (if  PERS  or  federal  retirement        Social Security Number. Enter the Social Security Number 
             exemption claimed)                                      (SSN) or Individual Tax Identification Number (ITIN) of the 
 •           Schedule(s) K-1 (Form 1065/Form 1120-S/Form             corresponding taxpayer and spouse. Refunds will not be 
             1041) (if  Metro  pass-through  income adjustment       issued without a valid SSN or ITIN. 
             claimed) 
 •           Form 8582 if passive activity loss limitations apply    Residence Address. Enter the residential address. If the 
             to Metro pass-through loss adjustment                   primary  taxpayer  and  spouse  have  different  residential 
                                                                     addresses, list the address of the primary taxpayer. If the 
                                                                     residential address  has changed,  list the current address 
Tax Return Filing Instructions 
                                                                     and mark the “check if changed” box.  Unless a mailing 
Rounding. Round off cents to whole dollars on your return            address is provided, correspondence will  be sent  to the 
and schedules. To round, drop amounts under 50 cents and             residence address on file. 
increase amounts from 50 to 99 cents to the next dollar. For 
                                                                     Mailing Address. Only enter an  address if the mailing 
example, $1.39 becomes $1 and $2.50 becomes $3. If two 
or more amounts must be added to figure the amount to                address  is different from  the residential address. If the 
enter on a line, include cents when adding the amounts and           mailing address has changed, list the current address and 
round      off only the total.                                       mark the “check if changed” box. 

                                                                     Initial Return Box.    Check this  box  if this  is your  initial 
General        Return Information                                    return, if your filing status changed from the previous year, 
                                                                     or if the person you are filing jointly with changed from the 
Metro  Supportive  Housing Services  Personal Income 
                                                                     previous year. 
Tax  Account  #.  If  you  have  already  registered  for  an 
account  and know your  account number, enter your full              Final Return Box. Check this box if this is your final return.  
Metro  SHS  Tax Account  number beginning  with SHP 
followed by ten digits. If you do not know your number, leave        Amended Return Box. Check this box if you are filing an 
field blank.                                                         amended return  and  have already submitted an  original 
                                                                     return. You must include a copy of your original return with 
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 

Page  3of  ,62022 MET-40 Instructions (Rev. 01/22/2023)

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On the prepayments line of your amended Form MET-40, Line 7. Credit for Taxes Paid to Another State. A Metro
enter the net tax as reflected on the original return or as resident is allowed a credit for taxes paid to another state
previously adjusted. Do not include any penalty or interest on mutually taxed income if the other state does not allow
portions of payments already made. 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
Extension Filed Box. Check this box If you have filed a Oregon income tax return or if a composite return was filed
federal or state extension, or if you submitted an extension and there was no credit allowed on the other state’s tax
payment by the original due date of the return. Include return. A Metro resident figures the credit as the lesser of
required copies of federal or state extensions as applicable the Metro tax based on mutually taxed income or the tax
(see “Extensions” under “General Information” for additional actually paid to the other state. To calculate the Metro tax
information). based on mutually taxed income, use the following formula:
Mutually taxed income
Part I – Metro Taxable Income ÷
Metro income subject to tax from line 5
Line 1. Oregon Taxable Income. Enter your Oregon x
Taxable Income from Form OR-40, line 19. You must attach Metro Tax
=
copies of the required Oregon and federal tax forms listed Metro tax based on mutually taxed income
in the instructions to your Metro return.
Enter the lesser of the Metro tax based on mutually taxed
Line 2. Exempt Income. Oregon Public Employees income or the tax actually paid to the other state on line 7.
Retirement (PERS) benefits and federal retirement benefits, Enter as a negative number.
including Federal Employees Retirement System (FERS)
benefits, Civil Service Retirement System (CSRS) benefits, Line 8. Employer Withholding. If you had Metro SHS tax
and military retirement benefits, that are taxed by Oregon withheld from your wages by your employer, complete
are exempt from this tax. Submit a copy of Form 1099-R for Schedule WH on page 2 and enter the total tax withheld
each source claimed. You are only allowed a deduction for from line A-2 on line 8 as a negative number. If you have
income that was not already exempted on your federal or tax to pay, consider submitting a FORM OPT to your
Oregon return. Enter as a negative number. employer to increase the amount your employer holds from
your wages. For withholding information, go to:
Line 3. Pass-through Income Modification. If you www.oregonmetro.gov/public-projects/supportive-housing-
received a Schedule K-1 (Form 1065) or a Schedule K-1 services/taxes-and-funding.
(Form 1120-S) from a pass-through entity (PTE) that was
subject to the Metro Business Income Tax (METBIT), Line 9. Prepayments. Enter the total amount of
complete Schedule PTI on page 2 and report your prepayments as a negative number. Include all quarterly
modification from line B-2 on line 3. Net pass-through gains estimated payments, extension payments, and any credits
will be reported on this line as a negative value, and a net carried forward from prior years.
operating loss deduction will be reported on this line as a
positive value. See instructions for Schedule PTI for Line 10. Penalty. Enter all late and/or underpayment
additional guidance. penalties that apply, if known. Leave blank if unknown or not
applicable. If additional penalty is owed but was not
Line 4. Metro Income Exemption. If you use the single calculated at the time of return submission, you will receive
filing status of single or married filing separately, enter a bill by mail.
$125,000 on line 4. If you use the joint filing status of
married filing jointly, head of household, or qualifying Line 11. Interest. Enter any quarterly underpayment
surviving spouse, enter $200,000 on line 4. Enter as a interest and/or interest due on taxes not paid by their due
negative number. dates, if known. Leave blank if unknown or not applicable.
If additional interest is owed but was not calculated at the
Line 5. Income Subject to Tax. Enter the sum of lines 1 time of return submission, you will receive a bill by mail.
through 4 on line 5. If the balance is less than $0, enter $0.
If you have $0 income subject to tax, you are not required Line 12. Balance Due or (Overpayment). Add lines 6
to file, but may choose to do so if you have had tax withheld through 11 and enter sum on line 12. If sum is positive, you
or made prepayments and you wish to request a refund. have a balance due. If sum is negative, you have an
overpayment for the year.
Part II – Metro Supportive Housing

Services Tax

Line 6. Tax. Multiply line 5 by 1% and enter on line 6. This
is your Metro personal income tax liability.

Page 4of ,62022 MET-40 Instructions (Rev. 01/22/2023)

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Part III – Tax Due / Refund Schedule WH – W-2 Withholding Summary
for Metro SHS Tax
Line 13. Overpayment. If line 12 is negative, this is the
amount you have overpaid. If you have an overpayment, Use this schedule to calculate the total amount of Metro
you may choose to have the balance refunded to you or SHS tax that was withheld by your employer. If your
credited forward to the next year. If no election is made, any employer withheld the Metro SHS tax, information regarding
overpayment will be refunded to you. the withholding will be shown in boxes 18, 19, and 20 of
your W-2. If you file a joint Metro tax return, include
Line 13a. Refund. Enter the amount of the overpayment
information for both the primary filer and spouse on
you would like refunded to you on this line. If you would like
Schedule A. Only include box 18 and box 19 information if
direct deposit of your refund, you must file your return online
the locality in box 20 says “Metro” or “Metro SHS”. Do not
at Pro.Portland.gov. If your return is filed on paper, you will
include information for the locality of “MULT”, “MultCo”, or
receive your refund in the mail by check.
“Multnomah County”. Information for Multnomah County
Line 13b. Credit Carryforward. Enter the amount of the withholdings will be reported on the Multnomah County
overpayment you would like to apply as an estimated Personal Income Tax return, which is a separate form. If no
payment for tax year 2023 on this line. This election is Metro SHS tax was withheld on your behalf (or your
irrevocable. spouse’s behalf, if filing jointly) by your employer(s), you do
not need to complete this schedule.
Line 14. Amount Due. If line 12 is positive, a balance is
due. Pay by April 18, 2023, to avoid late payment penalties Report each W-2 on a separate line. Round off cents to
and interest. You may pay by check or online at whole dollars. If two or more amounts must be added to
Pro.Portland.gov. figure the amount to enter on a line, include cents when
adding the amounts and round off only the total.

Part IV – Signature Column (a). Employee SSN. Enter the social security
number of the filer shown in box a of the W-2.
Signature(s). Be sure to sign and date your return. If you
are filing a joint return, both taxpayers must sign. By signing Column (b). Employer Name. Enter the name of the
the return, you acknowledge, under penalty of false employer shown in box c of the W-2.
swearing, that the information on the return is true, correct,
and complete. Column (c). Employer FEIN. Enter the employer
identification number (EIN) shown in box b of the W-2.
Preparer Signature. Anyone who prepares, advises, or
assists in preparing personal income tax returns in Column (d). Local Wages, Tips, Etc. Enter the amount
exchange for compensation of any kind must be licensed to shown in box 18 of the W-2. Make sure that the locality
prepare Oregon returns and must sign the return. name shown in box 20 indicates that the value in box 18 is
for the Metro SHS tax.

Mailing Instructions Column (e). Local Income Tax Withheld. Enter the
amount shown in box 19 of the W-2. Make sure that the
If you are including a payment with your return, send your locality name shown in box 20 indicates that the value in
completed return, payment, and all required supporting tax box 19 is for the Metro SHS tax.
pages to:
Check box if you have additional employer
Revenue Division – Metro SHS Tax If you have more
withholdings, and submit statement.
PO Box 9250 than four W-2s that show Metro Tax withholdings, check the
Portland, OR 97207-9250 box, and attach a statement with the employee SSN,
employer name, employer FEIN, local wages, tips, etc. and
Make the check payable to ‘Metro SHS Tax.’ For fastest local income tax withheld for each additional W-2. Include
payment processing, pay online by logging into your PRO the total amount from the statement on line A-2.
account at Pro.Portland.gov.
Line A-2. Total sum from column (e). Enter sum of all
If a payment is not included with your return, send your Metro Tax withheld from line column (e) and the
completed return and all required supporting tax pages to: supplemental statement (if applicable). Enter the amount
from line A-2 on Line 10, page 1 of the return.
Processing – Metro SHS Tax
111 SW Columbia St, Suite 600
Portland, OR 97201-5840

Page 5of ,62022 MET-40 Instructions (Rev. 01/22/2023)

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Schedule PTI – Pass-Through Income Column (c). Income Subject to Tax from Pass-Through
Entity. For the deduction for pass-through income from a
Modification PTE’s income subject to tax, enter the “income subject to
tax” from the S corporation or partnership METBIT return
Use this schedule to determine the amount of pass-through that was reported to you by the PTE with Schedule K-1.
income modification to report for pass-through income/loss
that was already subject to the Metro Business Income Tax For net operating loss deductions (NOLD) that must be
(METBIT). This schedule must be completed to determine added back, enter the amount of net operating loss
the value for line 3 in Part I of the return. If your pass- deduction allowed on your federal return from a pass-
through income was not subject to tax under the METBIT through entity subject to the METBIT. Enter a loss as a
for any reason, you are not eligible to claim a pass-through negative number. Only include the allowable loss.
income modification. Column (d). Ownership Percentage. Enter your
distributive share of the PTE’s business income subject to
You are allowed a deduction from personal taxable income tax. For a partnership this would be the profit/loss
for pass-through income derived from a pass-through entity percentage reported on the K-1. For an S corporation, this
(PTE) subject to the METBIT. To take this deduction, you would be the current year allocation reported on the K-1.
must have documentation from the PTE showing your share
of income that was subject to tax on the PTE’s METBIT Column (e). Modification Claimed for Pass-Through
return. PTEs subject to the METBIT must provide their Income. Multiply column (c) by column (d) and enter the
owners or partners information along with the Schedule K- result. Enter deductions for income from a PTE’s income
1 that indicates: 1) whether the business is subject to the subject to tax as a positive number. Enter losses as a
METBIT; 2) that the business filed the METBIT return for the negative number.
tax year of Schedule K-1; and 3) the PTE’s Metro “income
subject to tax” reported on the METBIT return. Your Check box for additional pass-through income
deduction should be the amount of your distributive share modifications and statement. If you have pass-through
of the PTE’s income subject to tax reported to you with income/loss from more than five PTEs to deduct or add-
Schedule K-1. The deduction is limited to the amount of back, check the box, and attach a statement which includes
pass-through income, from the entity that paid the METBIT, the following information for each additional PTE: the tax ID
that is included in your federal Form 1040. of the PTE; the name of the PTE; of the PTE’s “income
subject to tax” reported on the METBIT return or your
Net operating losses generated in the current tax year at the required add-back of loss incurred by the PTE; and the total
PTE level are allowed to be claimed at the individual level modification claimed related to the PTE. Include the total
to the extent that the loss is allowed on the federal and amount of additional modifications from the statement on
Oregon return. A pass-through modification cannot exceed line B-2.
the amount of pass-through income included in Oregon
taxable income or to reduce your Metro taxable income to Line B-2. Total sum from column (e). Enter sum of all
an amount below zero. eligible pass-through income/loss from column (e) and the
supplemental statement (if applicable). Enter the amount
If you claimed a net operating loss deduction (NOLD) on from line B-2 on line 3, Part I of the return. If you have a net
your federal Form 1040 that was from a carryforward of loss, enter this as a positive number on line 3. If you have a
passive activity loss or net operating loss from a PTE that net gain, enter this as a negative number
was subject to the METBIT, the deduction is disallowed for on line 3.
purposes of the Metro SHS Personal Income Tax and must
be added back to your Oregon taxable income as a pass-
through modification. Include a statement explaining the
adjustment.

Report each PTE on a separate line. If income or loss flows
through one or more pass-through entities between the
entity that paid tax and your federal return, adjustments may
be required. Submit a copy of the corresponding Schedule
K-1 for each modification claimed.

Column (a). Tax ID of Pass-Through Entity. Enter the S
corporation or partnership employer identification number
from box A of the Schedule K-1.

Column (b). Name of Pass-Through Entity. Enter the
name of the S corporation or partnership from box B of the
Schedule K-1.

Page 6of ,62022 MET-40 Instructions (Rev. 01/22/2023)

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