Willamette Oregon Transit Self-Employment Tax Kept in this browser Demo
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Gigs
District Returns
Where the work was delivered, what each transit district taxes, and every return filed by April 15
Gigs
Each gig's date, the district it was delivered in and what it paid - the share of your year earned in each district.
 
District Returns
Each year's TriMet or Lane Transit return: net earnings, the district's share, the rate, and April 15.
 
These Records
Where they are kept, and how to hand them to your tax preparer.
 
Gigs×

Oregon's Department of Revenue collects a self-employment tax for two transit districts - TriMet (Portland, parts of Multnomah, Washington and Clackamas counties) and Lane Transit District (Eugene-Springfield) - on self-employment earnings from work delivered in the district, wherever you live. Independent contractors included. Log where each gig was; the share of your year's gross earned in a district is how its tax is apportioned here.

District Returns×

The tax is figured on your net self-employment earnings from federal Schedule SE, line 3 - a loss in one business offsets another in the same district - apportioned to the district with Schedule OR-TSE-AP if you worked inside and out. 2025 rates: TriMet 0.8237%, Lane Transit 0.80%. There are no estimated payments. The return is due April 15; an Oregon extension extends the time to file, not the time to pay.

These Records×
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