Schedule OR-SCH-P Instructions
                                                                                                                           2023 
                                   Part-year Resident Trust Computation of Tax

                              This publication is a guide, not a complete statement, of Oregon Revised Statutes (ORS) and  
          Oregon Administrative Rules (OAR). For more information, refer to the laws and rules at  www.oregon.gov/dor.

                                                             Line  2a.  Tax-exempt  income.  Enter  the amount  that  was 
Purpose of this schedule                                     deducted in computing the distribution deduction on line 
                                                             2. Generally this is the amount from federal Form 1041, 
Use Schedule OR-SCH-P for computing the Oregon tax of a 
                                                             Schedule B, line 12.
part-year resident trust. Use Schedule OR-SCH-P in combi-
nation with Form OR-41 to compute an allocated amount of 
Oregon tax to Oregon-source taxable income.                  Schedule 1
Don’t use this schedule for full-year Oregon trusts or       Line 1. Distributable net income.     Enter the amount from 
full-year nonresident trusts.                                federal Form 1041, Schedule B, line 7.
                                                             Line 2. Taxable income of fiduciary. Enter amount from fed-
                                                             eral Form 1041, line 23.
Instructions

Step 1. Complete Oregon Form OR-41, lines 1–7, using Ore-
                                                              Do you have questions or need help? 
gon-source income only and the deductions directly related 
to that income. A mock federal Form 1041 may be used as 
a worksheet to show Oregon-source amounts. Transfer          Trust and estate help
the amount on Form OR-41, line 7, to Schedule OR-SCH-P,      Email:   estate.help.dor@dor.oregon.gov
line 8. For examples of Oregon-sourced income, please see 
Form OR-41 instructions.                                     This email address isn’t secure and confidentiality can’t be ensured. 
                                                             General tax and policy questions only.
Step 2. Complete Schedule OR-SCH-P as though the trust 
were a full-year Oregon resident reporting income from all   Forms
sources regardless of where it’s derived from. The amounts 
entered are based on the federal Form 1041 as filed. The     www.oregon.gov/dor/forms
Oregon tax on line 9 is computed as if the trust were a full-
year Oregon resident.                                        General information
Step 3. Apportion the Oregon tax shown on Schedule           www.oregon.gov/dor
OR-SCH-P, line 9 using the percentage determined on line     503-378-4988 or 800-356-4222
10. Enter the result on Schedule OR-SCH-P, line 11, and on   questions.dor@ dor.oregon.gov
Oregon Form OR-41, line 8.
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Line instructions
                                                             Correspondence
Note: Instructions are for lines that aren’t fully explained 
on the schedule.                                             Include your FEIN and a daytime phone number for faster 
                                                             service.
Line 2. Distribution deduction. Enter the amount from fed-
eral Form 1041, Schedule B, line 15, plus the amount from    Write to:  Oregon Department of Revenue
Schedule OR-SCH-P, page 2, line 6.                                    Fiduciary/Estate Unit
                                                                      955 Center St NE
                                                                      Salem OR 97301-2555

150-101-051-1 (Rev. 10-05-23)                                                              2023 Schedule OR-SCH-P Instructions