Form OR-243 Instructions
                                     Claim to Refund Due a Deceased Person

General information                                             refund check may be reissued in the name of the claimant 
                                                                as indicated on Form OR-243.
Use Form OR-243    to claim a tax refund on behalf of a         For probated estates
deceased taxpayer.
                                                                If the personal representative files this form to claim the 
Who should use this form?                                       deceased person’s refund for the estate, attach a copy of the 
                                                                court appointment or a copy of the affidavit. The refund 
An heir of a deceased taxpayer must file Form OR-243 to 
                                                                check will be issued in the deceased person’s name, in care 
claim a refund when there is no trustee or court appointed 
                                                                of the personal representative.
representative.
                                                                To avoid refund delays, remember to:
If the court has appointed a personal representative, or a 
small-estate affidavit has been filed, Form OR-243 is used      • Complete calendar year(s) information at the top of the form. 
to request a replacement refund check in the name of the        • Answer each question on Form OR-243.
claimant.                                                       • Attach a copy of the death certificate.
                                                                • Attach a copy of the court appointment, if any.
Note: This form can’t be used to request a refund be re-issued  • Have claimant sign the form.
for the estate transfer or fiduciary income tax programs.

For revocable inter vivos trusts                                Additional resources
If you are a trustee of a revocable inter vivos trust (usually 
                                                                Download Oregon tax forms and instructions at  
called a living trust), you should be able to cash a refund 
                                                                  www.oregon.gov/dor/forms or contact us to order them. 
check issued in the name of the decedent. If you are unable 
to cash the check, return the check with the completed Form 
OR-243 and a copy of the death certificate if at least six      Do you have questions or need help?
months have passed since the decedent died.
                                                                  www.oregon.gov/dor
For nonprobated or closed estates                               503-378-4988 or 800-356-4222
If you have received a check in the decedent’s name and are     questions.dor@ dor.oregon.gov
unable to cash it, return the check and the completed Form      Contact us for ADA accommodations or assistance in other 
OR-243 with a copy of the death certificate attached. The       languages.

   150-101-032-1 (Rev. 08-31-23)                         Page 1 of 1                                     Form OR-243 Instructions