Portland Business License Tax, Multnomah County Business Income Tax, & TriMet Self-Employment Tax

Forum|Forum|11 months ago
April 21, 2025
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Can a self-employed person deduct the following local tax payments as business expenses on Schedule C: line 23 ("taxes and licenses")?: Portland Business License Tax, Multnomah County Business Income Tax, and TriMet Self-Employment Tax. These are all local taxes that are required for doing self-employed work in Portland, Oregon.

TurboTax Self Employed Online

Bsch4477

Yes. Deduct all on Schedule C.

bid-richAuthor

Are you sure about including this on Schedule C? Just checking because I've read elsewhere that since these are local net income taxes (aside from the mandatory $100 minimum for the Portland Business License Tax), they should only be deducted on Schedule 1 if itemizing.

This is confusing, however, because all of these local business/self-employed taxes are required for doing business in Portland, which makes me think they are business expenses themselves.

Thank you for any help/clarification.