Q: Is a California SCorp K-1 income subject to Supportive Housing Services (SHS) or Preschool for all (PFA) personal taxes?

A: Based on the information provided, it seems you are a resident of Portland, Oregon, and receive income from a California S-Corp through a K-1 form. In this case, you may be subject to the Supportive Housing Services (SHS) tax and the Preschool for All (PFA) tax, which are local taxes in the Portland metro area.

1. Supportive Housing Services (SHS) tax:

The SHS tax is imposed on individuals with income above certain thresholds who reside within the Metro district, which includes Multnomah, Clackamas, and Washington counties. If your primary residence is within the Metro district, your California S-Corp income reported on the K-1 would likely be subject to the SHS tax.

2. Preschool for All (PFA) tax:

The PFA tax is a Multnomah County tax that applies to residents with income above certain thresholds. If you reside in Multnomah County, your K-1 income would likely be subject to the PFA tax as well.

Jurisdiction:

Since you are a full-time resident of Portland, Oregon, which is located within Multnomah County, you would choose Multnomah County as the jurisdiction when reporting your income for both the SHS and PFA taxes.

However, it's essential to consult with a tax professional familiar with Oregon and Portland metro area tax laws to ensure accurate reporting and compliance with local tax requirements, as there may be specific rules or exceptions based on your individual circumstances.