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Form OR-LTD Instructions
LTD Self-Employment Tax 2023
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.

Important reminders Who must file and pay this tax?

A completed copy of federal Schedule SE must be included Individuals
with Form OR-LTD.
Anyone who has self-employment earnings from business or
If you conduct business both inside and outside the district, service activities carried on or delivered in the Lane Transit
use an apportionment formula that is calculated by complet- District must pay this tax.
ing Schedule OR-TSE-AP and including it with your transit People who must pay the self-employment tax include:
self-employment tax return (ORS 314.280, 314.650 to 314.675
• Self-employed individuals, sole proprietors, independent
and supporting administrative rules). contractors, members of a partnership, and persons who
E-file: You may file your return through the federal/state have net self-employment earnings greater than $400 from
e-filing program. For more information about e-filing, go to doing business or providing services within LTD.
our website at www. oregon.gov/dor. • Real estate agents. Federal laws generally treat real estate
agents as self-employed. This includes those who provide
Revenue Online. You may also file directly with us through services to real estate brokers under contract. This means
Revenue Online. Revenue Online is a secure online portal that commissions on sales are subject to the LTD self-
that provides access to your tax account at any time. You can: employment tax.

• File a return. Partnerships
• Check the status of your refund.
Partnerships aren't subject to LTD self-employment tax.
• View and print letters from us.
The individual self-employed members of the partnership
• Make payments or schedule future payments.
are responsible for filing and paying the tax. However, a
• Securely communicate with us.
partnership may choose to file one return and pay the tax
• Update your information. for all of its individual partners. See “Partnership election”
• Check balances and view your account history. instructions on page 3.
• File an appeal.
Exemptions
Visit www.oregon.gov/dor to sign up for a Revenue Online
account. • Ministers. Compensation received by a minister or mem-
ber of a religious order when performing religious services
isn't subject to this tax. However, compensation received
What is the LTD self-employment tax? for performing religious services as an independent con-
tractor has been and remains subject to this tax.
•
The Lane transit tax helps fund mass transportation in Insurance agents. The exemption applies only to insurance
the Lane Transit District (LTD). This tax is applied to self- related income. Non-insurance related self-employment
employment earnings of individuals doing business or activities are subject to this tax (ORS 731.840).
providing services in the district. We collect the tax for Lane C and S corporations. Distributions aren't subject to this
•
transit. tax. However, all employers who pay wages for services
A list of ZIP codes included in the district boundary is on performed in the district must pay a transit payroll tax.
page 5. For more information, call LTD at 541-682-6100, or This includes corporation officers who receive compensa-
tion for services performed. For more information about
visit their website at www.ltd.org/businesscenter.html.
payroll transit tax, call 503-945-8091 or email payroll.help.
The tax rate is 0.0078 (.7800 of 1 percent). dor@dor.oregon.gov.
150-560-001-1 (Rev. 10-16-23) 1 2023 Form OR-LTD Instructions

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How to file                                                          Frequently asked questions

Visit us online at   www.oregon.gov/dor for current infor-           I have more than one business. How should I file  
mation about electronic filing or how to file using Revenue 
                                                                     my return?
Online. 
Complete Form OR-LTD, Lane County Mass Transit District              File one return. If you have separate business activities 
Self-Employment Tax           Return and include the following:      within the district, include a schedule that shows net earn-
                                                                     ings or losses for each business. Compute the self-employ-
• Federal Schedule SE.
                                                                     ment earnings from the total net income of all your Schedule 
• Form OR-TSE-AP if you're apportioning.
                                                                     C activities within the same transit district. See instructions 
Payments                                                             for line 1 on page 4.

To make payments online, visit us at www.oregon.gov/dor.             Can I file a joint return?
To pay using a check or money order, make it payable to 
                                                                     No. Each taxpayer having self-employment earnings must 
"Oregon Department of Revenue" and write the following:          
                                                                     file a separate Form OR-LTD. That’s true even if you and 
• Daytime telephone number.                                          your spouse file a joint federal income tax return. The only 
• Tax year beginning and ending dates.                               exception is a partnership filing for all partners. Both spouses 
• "Form OR-LTD."                                                     can be members of the same partnership.
• SSN or FEIN.
                                                                     I’m getting a refund on my Oregon individual income 
To pay by mail  separate from filing your return, send 
your check or money order with Form OR-LTD-V payment                 tax return. Can I have that refund applied to this tax?
voucher. Mail to: Oregon Department of Revenue, PO Box               No. We can't apply any income tax refund to pay your LTD 
14950, Salem OR 97309-0950.                                          self-employment tax.
To pay by mail  when you file your return,            include your 
check or money order in the same envelope with your return.          Can I file my return electronically?
Don't include a Form OR-LTD-V payment voucher. Mail                  Yes. Visit us online at  www.oregon.gov/dor for current 
your return with payment included to: LTDSE, Oregon De-              information about electronic filing.
partment of Revenue, PO Box 14555, Salem OR 97309-0940.
                                                                     Can I file an amended return?
Important filing information
                                                                     Yes. File an amended return any time you need to correct 
• Don't combine your LTD self-employment tax payment 
                                                                     your return as originally filed. Generally, you're allowed 
  with any other tax payment made to the Oregon Depart-
  ment of Revenue.                                                   three years from the due date of the return or the date the 
                                                                     return was filed, whichever is later, to file an amended 
• Don't attach your Form OR-LTD to your Oregon income 
                                                                     return to claim a refund. Check the “amended return” box 
  tax return.
                                                                     on your return.
• E-file or mail your return to the Oregon Department of 
  Revenue.                                                           What if business is done both inside and outside  
File one return for all of your self-employment earnings.            of the district?
To avoid penalty and interest, file your return and pay your         Use an apportionment formula by completing Schedule OR-
tax by the due date. Payments received after the original due        TSE-AP. Self-employment earnings are apportioned using a 
date will be applied first to penalty, then to interest accrued,     100 percent sales factor unless you're a qualifying taxpayer 
and then to tax due [ORS 305.265(13)].                               in utilities or telecommunications. A taxpayer primarily 
Extension payments.            If you were granted an extension,     engaged in utilities or telecommunications may elect to use 
include your extension payment with Form OR-LTD-V and                the double-weighted sales factor formula.
mark the extension payment box.  Don't file Form OR-LTD              What if I’m audited by the IRS?
with your extension payment. Extension payments are 
mailed with Form OR-LTD-V to: Oregon Department of                   If changes are made that affect your self-employment earn-
Revenue, PO Box 14950, Salem OR 97309-0950.                          ings, file an amended return to report and pay any additional 
                                                                     tax due. If the change reduces your tax, you have two years 
Individual fiscal year filers. If you're an individual fiscal 
                                                                     from the date of the audit report to claim a refund.
year filer and your tax year begins in 2023, you should file 
on a 2023 tax return.                                                See more FAQ at  www.oregon.gov/dor.

150-560-001-1 (Rev. 10-16-23)                                      2                                2023 Form OR-LTD Instructions

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                                                                 on federal Form 1065 to figure the tax. Don't make Oregon 
Due date—when to file                                            modifications to the partnership’s earnings. If some partners 
Your return is generally due the same day as your federal and    have different tax years than others, net earnings from self-
Oregon individual income tax returns. For most taxpayers,        employment is determined using amounts from different 
the 2023 due date is April 15, 2024. For individuals filing a    tax years.
fiscal year return, the return is due on the 15th day of the     The partnership’s return and payment shall be based upon 
fourth month after the end of the  fiscal year. When the due     the net earnings from self-employment of the individual 
date falls on a Saturday, Sunday, or legal holiday, the due      partners from the partnership for their taxable years ending 
date will be the next business day.                              with or within the calendar year.
                                                                 You must include a schedule with Form OR-LTD. Include 
Extensions to file                                               each partner's name, SSN, share of partnership income, and 
                                                                 individual exclusion. Your return can't be processed without 
If you received a federal extension or an extension to file      this information.
your federal or Oregon individual income tax return, it will 
                                                                 Due date for calendar year filers: April 15, 2024. The part-
also extend your LTD Self-Employment Tax Return. 
                                                                 nership must file a return and pay the tax due on or before 
Check the “An extension has been filed” box on your Form         April 15, 2024.
OR-LTD. Don't include a copy of your federal extension with 
                                                                 Fiscal year filers.  If you're a partnership fiscal year filer and 
your Oregon return. Keep it with your records.
                                                                 your tax year ends in 2023, file on a 2023 tax return.
An extension doesn't mean more time to pay.
                                                                 Example: If a partnership has a tax year ending August 31, 
If you have an extension, you must make your pay-                2023, the partnership must pay on or before April 15, 
ment by the original due date of the return to avoid             2024, the tax due from the partners' net earnings from the 
a penalty and interest charge. Complete Form                       partnership for its taxable year ending August 31, 2023.
OR-LTD-V payment voucher and send it with your 
                                                                 Partners: If your partnership is filing on behalf of all part-
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. Use the same name and Social Secu-
                                                                 you have net self-employment earnings from sources other 
rity number (SSN) or federal employer identification number 
                                                                 than the partnership. Report only these additional net self-
(FEIN) that you'll use on your return when you file.
                                                                 employment earnings on your individual Form OR-LTD.
Extension payments are mailed with Form OR-LTD-V to: 
                                                                 Note: You may only take one $400 exclusion for all self-
Oregon Department of Revenue, PO Box 14950, Salem OR 
                                                                 employment income.
97309-0950.
If you can't pay all the tax you expect to owe, pay what you 
can, then call us as soon as possible to set up a payment plan   Amended returns

to reduce penalties and interest.                                If you need to amend your tax return, use the Form OR-LTD 
                                                                 for the specific tax year. You must file an amended return to 
Penalties                                                        claim a refund of tax paid. To file an amended return, use 
                                                                 the appropriate form for the year of the original return and 
You'll owe a 5 percent late-payment penalty on any tax not       check the“amended return”box. Include an explanation of 
paid by due date of the return, even if you've filed an exten-   the changes made with the return. Oregon doesn't have a 
sion.                                                            separate amended transit tax return.
Oregon doesn't allow an extension of time to pay even if the 
IRS allows an extension.                                         Form OR-LTD instructions
If you file your return more than three months after the due 
date (including extensions), a 20 percent late-filing penalty    Check the box if any apply:
will be added; you'll owe a total penalty of 25 percent of any   • Amended return checkbox. Check the box if this is an 
tax not paid. A 100 percent penalty is charged if you don’t        amended return.
file a return for three consecutive years by the due date of     • An extension has been filed checkbox.  If you received 
the third year, including extensions.                              a federal extension to file, or are filing an extension for 
                                                                   Oregon only, check the box on the return. 
Partnership election                                             • Utility or telecommunications companies checkbox. 
                                                                   Taxpayers primarily engaged in utilities or telecommuni-
A partnership may elect to file and pay the transit self-          cations may elect to apportion income using the double-
employment tax for the individual partners. The partnership        weighted sales factor formula (ORS 314.280 and OAR 
must  use net earnings from self-employment as reported            150-314-0060). Check the box if you're making this election.
150-560-001-1 (Rev. 10-16-23)                                  3                                  2023 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 2023 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 2023 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. 10-16-23) 4 2023 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 15, 2024. Cottage Grove 97424 Junction City 97448
Creswell 97426 Leaburg 97489
Interest. If you're paying your tax after the due date, include
Dexter 97431 Lowell 97452
interest on any unpaid tax.
Elmira 97437 McKenzie Bridge 97413
If you don't pay the tax by the due date, interest will be Eugene 97401 Pleasant Hill 97455
charged on the unpaid tax. Interest periods generally begin 97402 Springfield 97475
the day after the return is due. Interest is figured daily. 97403 97477
Interest rates may change once a calendar year. To calculate 97404 97478
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, 2024 8% 0.0219%
January 1, 2023 6% 0.0164%
January 1, 2022 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. 10-16-23) 5 2023 Form OR-LTD Instructions

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