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Form 8965 for Portland Oregon: What You Should Know

Exemptions by Business Owners and Subchapter S Trustees If you owned a qualified farm business with gross receipts of at least 200,000 during the tax year 2018, and don't participate in the Small Business/Self-Employed Exemption, there are two ways to claim the Exemption on Form 8965: 1) Claim an Exemption Certificate Number (ECN), and the required minimum gross receipts; or 2) File Form 743 Exemptions by Business Owners and Supervisors. Eligibility to Claim Exemptions by Worker-Owned Farm Businesses (QB RFPs) If, during the tax year 2017, you have gross receipts from a QB RFP of at least 5,000 in 2017, and don't participate in the Small Business/Self-Employed Exemption, you can claim the Exemption on Form 8965. If your company meets these criteria you must include the information you submitted when filing Form 8965 in box 7 of Form 743 for a worker-owned farm business (QB RFP). You don't need to provide any information unless an eligible business is located in Oregon.

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