Do I have to pay the Arts Tax for tax year 2018?

You do not need to file or pay the

Were you 18 years of age or older on 12/31/2018? NO
2018 Arts Tax.

YES

You do not need to file or pay the

Did you live in Portland at any time during 2018? NO
2018 Arts Tax.

YES

Was your only income in 2018 from

the following sources?

 Social Security (SS) or Supplemental

Security Income benefits (SSI) YES Were you at least 70 or permanently
disabled as of December 31, 2018?
 Benefits paid under the federal Railroad
Retirement Act of 1974 (RRRA)
 Retirement benefits paid by the Oregon YES NO
Public Employee Retirement System
(PERS) or federal retirement benefits
(generally FERS and CSRS).
 United States Treasury Interest (USTI)/ Do not pay. Apply for a Do not pay. File an annual
US Government Bonds permanent filing exemption exemption request at:
 Any combination of the above (SS, SSI, at: www.portlandoregon.gov/ www.portlandoregon.gov/
RRRA, PERS, FERS, CSRS, USTI) revenue/64194 revenue/64194

NO

Is your annual household

1
income below federal
poverty guidelines?
2018 Poverty Guideline Were you at least 70 or permanently
YES
Persons in Poverty disabled as of December 31, 2018?
2
Household Guideline
1 $12,140
YES NO
2 $16,460
3 $20,780
4 $25,100
5 $29,420 Do not pay. Apply for a Do not pay. File an annual
permanent filing exemption exemption request at:
6 $33,740
at: www.portlandoregon.gov/ www.portlandoregon.gov/
7 $38,060
revenue/64194 revenue/64194
8 $42,380
For households with more than
8 persons add $4,320 for each
additional person.

NO

Please file and pay $35 for each

income earning adult in your household
by April 15, 2019. File and pay at:
www.portlandoregon.gov/artstax

1. Annual income for determining the federal poverty exemption follows the definition established by the US Census Bureau and includes all income earned or
received from any source in the 2018 calendar year, regardless of whether it is taxable under state or federal law. Examples of income include interest from
individual or joint savings accounts or other interest bearing accounts, child support payments, alimony, disability income (including VA disability), unemployment
assistance, sales of stocks and other property (even if sold at a loss), dividends, Social Security income (taxable or non-taxable), positive net income from a
business and wages as an employee.

2. Persons in household includes all residents (adults and children) within a dwelling who file on a single federal or state tax return.

3. Taxable income can be from wages, self-employment, investments (excluding US Treasury interest), rentals, retirement (excluding Social Security, federal
Railroad Retirement Act benefits, Oregon PERS, FERS, and CSRS), disability (excluding VA disability), unemployment, spousal/child support, or any other
source that the City is not prohibited from taxing.

The Revenue Division will compare Arts Tax filings to federal taxfiler information.
Arts Tax Frequently Asked Questions (FAQs): www.portlandoregon.gov/revenue/article/422384