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Identify overpayment for refund. Overpayments may offset underpayments between programs. Overpayments may also be credited forward. Round apportionment percentages to six places xx. xxxx or. xxxxxx. years. The annual deduction cannot exceed 75 of the apportioned income for the current year. 00833 x no. of 26. Total lines 22 22a 22b 23 24 and 25 to determine balance due or overpayment for the City of Portland Business License. 45 Prepayments Penalty Interest Balance Due or Overpayment Refund...
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