In this study, the dynamic behavior of functionally graded layered deep beams with viscoelastic core is investigated including the porosity effect. The material properties of functionally graded layers are assumed to vary continuously through thickness direction according to the power-law function. To investigate porosity effect in functionally graded layers, three different distribution models are considered. The viscoelastically cored deep beam is exposed to harmonic sinusoidal load. The composite beam is modeled based on plane stress assumption. The dynamic equations of motion of the composite beam are derived based on the Hamilton principle. Within the framework of the finite element method (FEM), 2D twelve –node plane element is exploited to discretize the space domain. The discretized finite element model is solved using the Newmark average acceleration technique. The validity of the developed procedure is demonstrated by comparing the obtained results and good agreement is detected. Parametric studies are conducted to demonstrate the applicability of the developed methodology to study and analyze the dynamic response of viscoelastically cored porous functionally graded deep beams. Effects of viscoelastic parameter, porosity parameter, graduation index on the dynamic behavior of porous functionally graded deep beams with viscoelastic core are investigated and discussed. Material damping and porosity have a significant effect on the forced vibration response under harmonic excitation force. Increasing the material viscosity parameters results in decreasing the vibrational amplitudes and increasing the vibration time period due to increasing damping effect. Obtained results are supportive for the design and manufacturing of such type of composite beam structures.