For many years the instructions for Lane County Mass Transit District and Tri-County Metropolitan Transportation District self-employment taxes have stated that self-employed individuals with more than one Schedule C business may not use a loss from one business to offset a gain from another.  Effective immediately, taxpayers with more than one Schedule C business may use a loss from one business to offset a gain from another when calculating self-employment earnings for the purposes of these taxes.  This change applies to all tax years.  If your original transit self-employment tax return was filed within three years of the due date, you may amend (change) your return and file for a refund within:

• Three years of the due date of your original return, or

• Three years of the date you filed your original return, or

• Two years of the date you paid your tax or paid any part of your tax, whichever is later.

Please do not respond to this notice.  If you have questions, contact us by e-mail at TSE.Help.DOR@oregon.gov or call 503-378-4988. 

Transit Self-Employment Tax Program

Business Division, Corporation Section

Oregon Department of Revenue