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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)
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