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Year-end & tax season checklist

Offices in Clackamas & The Dalles, Oregon

503-785-3200

Heather’s Tax Service & More

County

Tax preparation and bookkeeping across Washington County

Washington County is the tech corridor, and its tax profile reflects that: high W-2 incomes, heavy equity compensation, and households almost universally above the Metro SHS threshold but never within Preschool for All on residency.

A professional office interior

Which tax jurisdictions Washington County actually contains

Washington County is in Washington County. Oregon’s local tax boundaries do not follow city limits or ZIP codes, so this is worth being precise about.

  • Metro SHS applies across the urbanised eastern portion of the county; the western agricultural edge may fall outside the district.
  • No Preschool for All on residency — that is Multnomah County only.
  • No Arts Tax — that is the City of Portland only.
  • Businesses serving Portland clients can still owe Portland Business License Tax on the apportioned share, despite being outside the city.

The local economy, and what it means for a tax return

Semiconductors and advanced manufacturing in the Hillsboro corridor, major corporate employers in Beaverton, professional services in Tigard and Tualatin, and agriculture on the western side around Forest Grove and Cornelius.

We work with clients around the Sunset Corridor, Highway 217 and the Washington Square area, the Tualatin–Sherwood industrial corridor and the agricultural west toward Forest Grove.

Who we work with in Washington County

  • Semiconductor and technology employees across the Sunset Corridor, nearly all with equity compensation
  • Professional practices and consultancies in Tigard, Tualatin and Beaverton
  • Manufacturing and distribution businesses in the Tualatin–Sherwood corridor
  • Immigrant-owned small businesses in Beaverton, Hillsboro and Cornelius, many of them first-generation and newly hiring
  • Nursery, berry and agricultural operations on the western side around Forest Grove and Cornelius
  • Internationally mobile households with treaty positions and foreign account reporting

What we do most of in Washington County

Tax situations we see across Washington County

Equity compensation is the county’s defining tax problem

More of our corrected returns in Washington County come from stock plans than from anything else. Restricted stock units are ordinary income at vest and a separate capital transaction at sale. Employee stock purchase plans are worse: the cost basis reported on the 1099-B routinely omits the discount already taxed through the W-2, so a return filed exactly as reported pays tax twice on the same money. It is a five-figure error in a good year and nothing on the form flags it.

Metro yes, Preschool for All no

The whole urbanised county sits inside the Metro district, so Metro SHS applies — and with the incomes this corridor produces, most professional households clear the threshold comfortably. Preschool for All does not apply on residency anywhere in the county, because it is a Multnomah County tax. Households that work in Portland can still pick it up on the sourced share of their wages, which surprises people who chose the west side partly to avoid it.

The western edge is a different county

Past Hillsboro the corridor gives way to nurseries, berry fields and food processing, and the tax work changes with it: seasonal payroll, agricultural provisions in unemployment insurance and Paid Leave Oregon, equipment and land rather than equity. The Metro district boundary also runs out somewhere in this stretch, so Metro SHS is an address question in Forest Grove and Cornelius rather than an automatic yes.

Businesses here, customers in Portland

A Beaverton or Tigard consultancy serving Portland clients has income sourced to the city and the county under market sourcing, and both levy business taxes on the apportioned share. Physical presence is not the test. This is the most commonly missed obligation among west-side professional services firms, and the fix is retroactive registration rather than anything worse.

Cities and communities in Washington County

Working with us from here

Thirty to fifty minutes from our Clackamas office. Most Washington County clients work with us remotely.

Multnomah County to the east adds Preschool for All on residency; Yamhill County to the south-west drops out of the Metro district entirely. Clackamas County to the south-east is the closest match in tax terms — inside Metro in the north, no county income tax.

Most clients outside the immediate Clackamas area work with us remotely — secure document exchange, a phone or video appointment, and e-filing. If you would rather sit across a desk, both offices do that too: Clackamas and The Dalles.

Questions we get from Washington County

Do I owe Preschool for All in Washington County?

Not on residency. If you work in Multnomah County, income sourced there can still be within it.

Is my broker-reported cost basis right?

For ESPP and RSU sales, frequently not. It is the single most common error we correct on west-side returns.

Am I in the Metro district?

Most of the urbanised county is. The western agricultural edge may not be — confirm by address.

My 1099-B shows a loss on shares I made money on. Why?

Almost certainly an ESPP or RSU cost basis that excludes the amount already taxed as wages. The broker reports what it paid; your basis includes the compensation element. It is corrected on the return, and it is worth checking every year rather than once.

I moved here from outside the US mid-year.

Residency for tax purposes, any treaty position, and foreign account and asset reporting all come into play, and the thresholds for the reporting are lower than most people expect. Bring the details rather than assuming the first year is simple.

Do you work with pre-IPO or private company equity?

Yes, and it needs handling earlier than public company stock does — the decisions that matter are usually around exercise timing and elections with short deadlines, not the eventual sale.

Talk to someone who files these returns every week

Bring last year’s return and whatever changed. Start with a complimentary 15-minute introductory call about your situation and whether we are a good fit.

Heather Perkins, Enrolled Agent and Oregon Licensed Tax Consultant

Written by

Heather Perkins

Enrolled Agent, Oregon Licensed Tax Consultant

License number: Enrolled Agent 00160070-EA · Oregon Licensed Tax Consultant 35746-C

Heather has spent more than a decade preparing individual and business returns across the Portland metro and the Columbia Gorge, and holds unlimited rights to represent taxpayers before the IRS.

Last reviewed

This page is general information about Oregon, Washington and federal tax rules, not advice about your own return. Thresholds and rates change every year. Figures were verified as of August 2026 — check the linked official sources, or talk to us about your situation.

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