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City of Portland Business License Tax Multnomah County Business Income Reinform SP2022 Combined Business Tax Return for Individuals (Sole Proprietors) Instructions General Information Important RemindersFile
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Form SP-Combined Business is a tax form used to report combined business income for certain business entities.
Business entities that are part of a combined group and meet the filing requirements are required to file Form SP-Combined Business.
Form SP-Combined Business must be filled out with accurate information regarding the combined business income, deductions, and credits of the entities in the combined group.
The purpose of Form SP-Combined Business is to determine the combined business income tax liability for the entities in the combined group.
Information such as combined business income, deductions, credits, and other relevant tax information for the entities in the combined group must be reported on Form SP-Combined Business.
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