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Form OR-LTD Instructions
LTD Self-Employment Tax 2022
Lane County Mass Transit District

This publication is a guide, not a complete statement, of Oregon Revised Statutes (ORS) and Oregon Administrative Rules (OAR).
For possible updates and more information, visit www.oregon.gov/dor/business.

employment earnings of individuals doing business or
Important reminders providing services in the district. We collect the tax for Lane
The Lane Transit District (LTD) has its own payment vouch- transit.
er, Form OR-LTD-V. Please include this voucher with your A list of ZIP codes included in the district boundary is on
payment only if mailed separate from your return. If you page 5. For more information, call LTD at 541-682-6100, or
and your spouse both file returns, you must make separate visit their website at www.ltd.org/businesscenter.html.
payments.
The tax rate is 0.0077 (.7700 of 1 percent).
If you were granted an extension, include your extension
payment with Form OR-LTD-V and mark the extension pay-
Who must file and pay this tax?
ment box. Don't file the Form OR-LTD as an extension.
If you conduct business both inside and outside the district, Individuals
use an apportionment formula that is calculated by complet-
ing Schedule OR-TSE-AP and including it with your transit Anyone who has self-employment earnings from business or
self-employment tax return (ORS 314.280, 314.650 to 314.675 service activities carried on or delivered in the Lane Transit
and supporting administrative rules). District must pay this tax.
For tax years beginning on or after January 1, 2018, Oregon People who must pay the self-employment tax include:
moved to market-based sourcing (MBS). This means receipts • Self-employed individuals, sole proprietors, independent
from the sale of services are sourced to a transit district when contractors, members of a partnership, and persons who
they are delivered inside the district. have net self-employment earnings greater than $400 from
You must include a copy of your federal Schedule SE with doing business or providing services within LTD.
your return. • Real estate agents. Federal laws generally treat real estate
agents as self-employed. This includes those who provide
E-file: You may file your return through the federal/state
services to real estate brokers under contract. This means
e-filing program. For more information about e-filing, go to
that commissions on sales are subject to the LTD self-
our website at www. oregon.gov/dor.
employment tax.
Revenue Online. You may also file directly with us through
Revenue Online. Revenue Online is a secure online portal Partnerships
that provides access to your tax account at any time. You can: Partnerships aren't subject to LTD self-employment tax.
• File a return. The individual self-employed members of the partnership
• Check the status of your refund. are responsible for filing and paying the tax. However, a
• View and print letters from us. partnership may choose to file one return and pay the tax
• Make payments or schedule future payments. for all of its individual partners. See “Partnership election”
• Securely communicate with us. instructions on page 3.
• Update your information.
• Check balances and view your account history. Exemptions
• File an appeal. • Ministers. Compensation received by a minister or mem-
Visit www.oregon.gov/dor to sign up for a Revenue Online ber of a religious order when performing religious services
account. isn't subject to this tax. However, compensation received
for performing religious services as an independent con-
tractor has been and remains subject to this tax.
What is the LTD self-employment tax?
• Insurance agents. The exemption applies only to insurance
The Lane transit tax helps fund mass transportation in related income. Non-insurance related self-employment
the Lane Transit District (LTD). This tax is applied to self- activities are subject to this tax (ORS 731.840).
150-560-001-1 (Rev. 10-04-22) 1 2022 Form OR-LTD Instructions

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• C and S corporations. Distributions aren't subject to this         mailed with Form OR-LTD-V to: Oregon Department of 
  tax. However, all employers who pay wages for services             Revenue, PO Box 14950, Salem OR 97309-0950.
  performed in the district must pay a transit payroll tax.          Individual fiscal year filers. If you're an individual fiscal 
  This includes corporation officers who receive compensa-           year filer and your tax year begins in 2022, you should file 
  tion for services performed. For more information about            on a 2022 tax return.
  payroll transit tax, call 503-945-8091 or email  payroll.help.
  dor@dor.oregon.gov.
                                                                     Frequently asked questions
How to file
                                                                     I have more than one business. How should I file  
Visit us online at   www.oregon.gov/dor for current infor-           my return?
mation about electronic filing or how to file using Revenue 
Online.                                                              File one return. If you have separate business activities 
                                                                     within the district, include a schedule that shows net earn-
Complete Form OR-LTD, Lane County Mass Transit District              ings or losses for each business. Compute the self-employ-
Self-Employment Tax           Return and include the following:      ment earnings from the total net income of all your Schedule 
• Federal Schedule SE.                                               C activities within the same transit district. See instructions 
• Form OR-TSE-AP if you're apportioning.                             for line 1 on page 4.

Payments                                                             Can I file a joint return?
To make payments online, visit us at www.oregon.gov/dor.             No. Each taxpayer having self-employment earnings must 
                                                                     file a separate Form OR-LTD. That’s true even if you and 
To pay using a check or money order, make it payable to 
                                                                     your spouse file a joint federal income tax return. The only 
"Oregon Department of Revenue" and write the following:          
                                                                     exception is a partnership filing for all partners. Both spouses 
• Daytime telephone number.                                          can be members of the same partnership.
• Tax year beginning and ending dates. 
• "Form OR-LTD."                                                     I’m getting a refund on my Oregon individual income 
• SSN or FEIN.                                                       tax return. Can I have that refund applied to this tax?
To pay by mail  separate from filing your return, send               No. We can't apply any income tax refund to pay your LTD 
your check or money order with Form OR-LTD-V payment                 self-employment tax.
voucher. Mail to: Oregon Department of Revenue, PO Box 
                                                                     Can I file my return electronically?
14950, Salem OR 97309-0950.
To pay by mail  when you file your return,            include your   Yes. Visit us online at  www.oregon.gov/dor for current 
check or money order in the same envelope with your return.          information about electronic filing.

Don't include a Form OR-LTD-V payment voucher. Mail                  Can I file an amended return?
your return with payment included to: LTDSE, Oregon De-
partment of Revenue, PO Box 14555, Salem OR 97309-0940.              Yes. File an amended return any time you need to correct 
                                                                     your return as originally filed. Generally, you're allowed 
Important filing information                                         three years from the due date of the return or the date the 
• Don't combine your LTD self-employment tax payment                 return was filed, whichever is later, to file an amended 
  with any other tax payment made to the Oregon Depart-              return to claim a refund. Check the “amended return” box 
  ment of Revenue.                                                   on your return.

• Don't attach your Form OR-LTD to your Oregon income                What if business is done both inside and outside  
  tax return.                                                        of the district?
• E-file or mail your return to the Oregon Department of 
                                                                     Use an apportionment formula by completing Schedule OR-
  Revenue.
                                                                     TSE-AP. Self-employment earnings are apportioned using a 
File one return for all of your self-employment earnings.            100 percent sales factor unless you're a qualifying taxpayer 
                                                                     in utilities or telecommunications. A taxpayer primarily 
To avoid penalty and interest, file your return and pay your 
                                                                     engaged in utilities or telecommunications may elect to use 
tax by the due date. Payments received after the original due 
                                                                     the double-weighted sales factor formula.
date will be applied first to penalty, then to interest accrued, 
and then to tax due [ORS 305.265(13)].                               What if I’m audited by the IRS?
Extension payments.            If you were granted an extension,     If changes are made that affect your self-employment earn-
include your extension payment with Form OR-LTD-V and                ings, file an amended return to report and pay any additional 
mark the extension payment box.  Don't file Form OR-LTD              tax due. If the change reduces your tax, you have two years 
with your extension payment. Extension payments are                  from the date of the audit report to claim a refund.
150-560-001-1 (Rev. 10-04-22)                                      2                                  2022 Form OR-LTD Instructions

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See more FAQ at  www.oregon.gov/dor.                             must use net earnings from self-employment as reported 
                                                                 on federal Form 1065 to figure the tax. Don't make Oregon 
                                                                 modifications to the partnership’s earnings. If some partners 
Due date—when to file                                            have different tax years than others, net earnings from self-
Your return is generally due the same day as your federal and    employment is determined using amounts from different 
Oregon individual income tax returns. For most taxpayers,        tax years.
the 2022 due date is April 18, 2023. For individuals filing a    The partnership’s return and payment shall be based upon 
fiscal year return, the return is due on the 15th day of the     the net earnings from self-employment of the individual 
fourth month after the end of the  fiscal year. When the due     partners from the partnership for their taxable years ending 
date falls on a Saturday, Sunday, or legal holiday, the due      with or within the calendar year.
date will be the next business day.
                                                                 You must include a schedule with Form OR-LTD. Include 
                                                                 the partners name, SSN, share of partnership income, and 
Extensions to file                                               individual exclusion for each partner. Your return can't be 
                                                                 processed without this information.
If you received a federal extension or an extension to file 
                                                                 Due date for calendar year filers: April 18, 2023. The part-
your federal or Oregon individual income tax return, it will 
                                                                 nership must file a return and pay the tax due on or before 
also extend your LTD Self-Employment Tax Return. 
                                                                 April 18, 2023.
Check the “An extension has been filed” box on your Form 
                                                                 Fiscal year filers.  If you're a partnership fiscal year filer and 
OR-LTD. Don't include a copy of your federal extension with 
                                                                 your tax year ends in 2022, file on a 2022 tax return.
your Oregon return. Keep it with your records.
                                                                 Example: If a partnership has a tax year ending August 31, 
An extension doesn't mean more time to pay.
                                                                 2022, the partnership must pay on or before April 18, 
If you have an extension, you must make your payment             2023, the tax due from the partners' net earnings from the 
by the original due date of the return to avoid a penalty          partnership for its taxable year ending August 31, 2022.
and interest charge. Complete Form OR-LTD-V and send it 
                                                                 Partners: If your partnership is filing on behalf of all part-
with your payment of tax. Form OR-LTD-V is available at  
                                                                 ners, you don't need to file a separate Form OR-LTD unless 
        www.oregon.gov/dor. Be sure to use the same name and 
                                                                 you have net self-employment earnings from sources other 
Social Security number (SSN) or federal employer identifi-
                                                                 than the partnership. Report only these additional net self-
cation number (FEIN) that you'll use on your return when 
                                                                 employment earnings on your individual Form OR-LTD.
you file.
                                                                 Note: You may only take one $400 exclusion for all self-
Extension payments are mailed with Form OR-LTD-V to: 
                                                                 employment income.
Oregon Department of Revenue, PO Box 14950, Salem OR 
97309-0950.
If you can't pay all the tax you expect to owe, pay what you     Amended returns

can, then call us as soon as possible to set up a payment plan   If you need to amend your tax return, use the Form OR-LTD 
to reduce penalties and interest.                                for the specific tax year. You must file an amended return to 
                                                                 claim a refund of tax paid. To file an amended return, use 
Penalties                                                        the appropriate form for the year of the original return and 
                                                                 check the“amended return”box. Include an explanation of 
You'll owe a 5 percent late-payment penalty on any tax not       the changes made with the return. Oregon doesn't have a 
paid by due date of the return, even if you've filed an exten-   separate amended transit tax return.
sion. 
Oregon doesn't allow an extension of time to pay even if the     Form OR-LTD instructions
IRS allows an extension.
If you file your return more than three months after the due     Check the box if any apply:
date (including extensions), a 20 percent late-filing penalty    • Amended return checkbox. Check the box if this is an 
will be added; you'll owe a total penalty of 25 percent of any     amended return.
tax not paid. A 100 percent penalty is charged if you don’t      • An extension has been filed checkbox.  If you received 
file a return for three consecutive years by the due date of       a federal extension to file, or are filing an extension for 
the third year, including extensions.                              Oregon only, check the box on the return. 
                                                                 • Utility or telecommunications companies checkbox. 
Partnership election                                               Taxpayers primarily engaged in utilities or telecommu-
                                                                   nications may elect to apportion income using double-
A partnership may elect to file and pay the transit self-          weighted sales factor formula (ORS 314.280 and OAR 
employment tax for the individual partners. The partnership        150-314-0060). Check the box if you're making this election.
150-560-001-1 (Rev. 10-04-22)                                  3                                  2022 Form OR-LTD Instructions

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Name and address section • Fill out and include a completed Schedule OR-TSE-AP
with Form OR-LTD if your business activity is carried on
Individuals: Fill in your name, SSN, telephone number, and both in and out of the district.
business address. • If all of your business activity is within the transit district
Important! Don't include a FEIN (federal employer identifi- don't fill out the Schedule OR-TSE-AP.
cation number) if you're filing as an individual. • Percentage can't be less than 0 percent or more than 100
percent.
The request for your SSN is authorized by Section 405, Title
• Round the percentage to four decimal places. For example,
42, United States Code. You must give us this information. It
12.34558 percent should be 12.3456 percent.
will be used to establish your identity for tax purposes only.
Note: If you have multiple businesses within the district
Partnerships: Fill in the partnership name, FEIN, telephone that must apportion income or losses: determine each busi-
number, and business address. ness's apportionment percentage separately; apply each
percentage to the earnings of the respective business; add
Line instructions—Form OR-LTD the amounts; and enter on line 3. Include a schedule show-
ing your calculations.
Instructions are for lines not fully explained on the return.
For example: Business 1 Business 2
Rounding to whole dollars. Enter amounts on the return and Sales in District $20,000 $5,000
accompanying schedules as whole dollars only. Example: Gross Sales 100,000 5,000
$4,681.55 becomes $4,682; and $8,775.22 becomes $8,775. Apportionment 20.0000% 100.0000%
Line 1. Self-employment earnings. Total Earnings (Loss) 25,000 (1,000)
Earnings in District 5,000 (1,000)
• Individuals: Fill in the amount from federal Schedule SE,
Net earnings to enter on line 3 $4,000
Section A, line 3; or Section B, line 3 unless you meet one
of the exemptions. Line 4. Exclusion. Each taxpayer’s exclusion is the lesser of
the taxpayer’s self-employment earnings (line 3), or $400.
More than one business included on federal Schedule SE?
Only include earnings from line 3 of your federal Schedule Individuals. Enter $400 or the amount on line 3, whichever
SE that are from businesses that are doing business or pro- is less. Was the exclusion partially or completely used on
viding services in the Lane Transit District. You may use a another 2022 Form OR-LTD filed by your partnership? If so,
business with a net loss to offset a business with net earnings fill in only the unused amount of the $400 exclusion.
if they're both within the Lane Transit District. Partnerships. Enter $400 for only those partners whose share
Example: Business A has net earnings of $20,000 and Busi- of positive earnings are included in the amount on line 3. If
ness B has a net loss of $10,000. Both businesses are in the any partner’s exclusion was partially or completely used
Lane Transit District.The amount on line 3 of your federal on another 2022 Form OR-LTD, include on line 4 only that
Schedule SE is $10,000. Fill in line 1 on Form OR-LTD the partner’s unused amount of the $400 exclusion. Each partner
amount of $10,000. File one return. Include a schedule is responsible for ensuring that the total of all exclusions
with the return and list each separate business and their doesn't exceed $400.
net earnings or losses. Losses can't be carried forward to Don't include any partner with a loss.
another year. Line 7. Prepayments. Fill in the amount of any advance pay-
Did you receive Partnership income? Did the partnership ments you made for this tax year.
file Form OR-LTD and pay the tax for the partners? If so, Line 8. Tax to pay. Calculate your tax to pay. An expected
reduce the amount from your federal Schedule SE, Section refund from your state income tax can't be used to pay your
A, line 3; or Section B, line 3 by the amount of your income transit tax.
from that partnership.
You may pay online at www.oregon.gov/dor.
Important. Don't make Oregon changes or modifications
to federal income on Form OR-LTD. Your earnings that are To pay using a check or money order, make it payable to
"Oregon Department of Revenue" and write the following:
subject to Lane Transit self-employment tax will generally be
the same as the earnings you report on your federal Schedule • Daytime telephone number.
SE, Section A, line 3; or Section B, line 3. • Tax year beginning and ending dates.
• "Form OR-LTD."
Partnerships: Fill in the net earnings from federal Partner-
• SSN or FEIN.
ship Form 1065. Don't include Oregon modifications.
To pay by mail separate from filing your return, send
Note: Partnership net earnings may be netted with Sched-
your check or money order with Form OR-LTD-V payment
ule C gains or losses for LTD tax purposes. voucher. Mail to: Oregon Department of Revenue, PO Box
Line 2. Apportionment: 14950, Salem OR 97309-0950.
150-560-001-1 (Rev. 10-04-22) 4 2022 Form OR-LTD Instructions

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To pay by mail when you file your return, include your
check or money order in the same envelope with your return. LTD cities and ZIP codes

Don't include a Form OR-LTD-V payment voucher. Mail LTD serves the entire Eugene-Springfield urban area and
your return with payment included to: LTDSE, Oregon De- several rural areas. For information on LTD boundaries, call
partment of Revenue, PO Box 14555, Salem OR 97309-0940. 541-682-6100 visit www.ltd.org/business-center.
Line 9. Penalty and interest. For filing or paying late. City ZIP Code City ZIP Code
Due date. Form OR-LTD is generally due the same day as Blue River 97413 Goshen 97405
your federal and Oregon income tax returns. For a calendar Coburg 97408 Jasper 97438
year return, this is April 18, 2023. Cottage Grove 97424 Leaburg 97489
Creswell 97426 Lowell 97452
Interest. If you're paying your tax after the due date, include
Dexter 97431 McKenzie Bridge 97413
interest on any unpaid tax.
Elmira 97437 Pleasant Hill 97455
If you don't pay the tax by the due date, interest will be Eugene 97401 Springfield 97475
charged on the unpaid tax. Interest periods generally begin 97402 97477
the day after the return is due. Interest is figured daily. 97403 97478
Interest rates may change once a calendar year. To calculate 97404 Thurston 97482
interest due: 97405 Trent 97431
• Tax × Daily interest rate × Number of days. 97408 Veneta 97487
97440 Vida 97488
Interest rates and effective dates: Fall Creek 97438 Walterville 97489
For periods beginning Annual Daily Finn Rock 97488
January 1, 2023 6% 0.0164%
January 1, 2022 4% 0.0110%
January 1, 2021 4% 0.0110% Taxpayer assistance
Interest accrues on any unpaid tax during an extension of
time to file. Do you have questions or need help?
Additional interest on deficiencies and delinquencies. www.oregon.gov/dor
Interest will increase by one-third of 1 percent per month on 503-378-4988 or 800-356-4222
unpaid tax. If the tax isn't paid within 60 days of our bill, the questions.dor@dor.oregon.gov
interest rate increases by 4 percent per year. Contact us for ADA accommodations or assistance in other
Penalty. Include a penalty payment if you: languages.

• Mail your payment of tax due after the due date (even if Lane Transit District boundary information
you have an extension), or
• File your return showing tax due after the due date, Telephone ............................................................ 541-682-6100
including any extension. See page 3. Internet ..................................... www.ltd.org/businesscenter

Payments received after the original due date will be applied
first to penalty, then to interest accrued, and then to tax due
[ORS 305.265(13)].
Sign your return. Please sign and date your return before
mailing.

150-560-001-1 (Rev. 10-04-22) 5 2022 Form OR-LTD Instructions

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