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

General information                                            For probated estates
                                                               If the personal representative files this form to claim the 
Use Form OR-243    to claim a tax refund on behalf of a 
                                                               deceased person’s refund for the estate, attach a copy of the 
deceased taxpayer.
                                                               court appointment or a copy of the affidavit. The refund 
Who should use this form?                                      check will be issued in the deceased person’s name, in care 
                                                               of the personal representative.
An heir of a deceased taxpayer must file Form OR-243 to 
claim a refund when there is no trustee or court appointed     To avoid refund delays, remember to:
representative.
                                                               • Complete calendar year(s) information at the top of the form. 
If the court has appointed a personal representative, or a     • Answer each question on Form OR-243.
small-estate affidavit has been filed, Form OR-243 is used     • Attach a copy of the death certificate.
to request a replacement refund check in the name of the       • Attach a copy of the court appointment, if any.
claimant.                                                      • Have claimant sign the form.
For revocable inter vivos trusts 
If you are a trustee of a revocable inter vivos trust (usually Additional resources
called a living trust), you should be able to cash a refund 
check issued in the name of the decedent. If you are unable    Download Oregon tax forms and instructions at  
to cash the check, return the check with the completed Form      www.oregon.gov/dor/forms or contact us to order them. 
OR-243 and a copy of the death certificate if at least six 
months have passed since the decedent died.
                                                               Do you have questions or need help?
For nonprobated or closed estates
                                                                 www.oregon.gov/dor
If you have received a check in the decedent’s name and are 
                                                               503-378-4988 or 800-356-4222
unable to cash it, return the check and the completed Form 
                                                               questions.dor@ dor.oregon.gov
OR-243 with a copy of the death certificate attached. The 
refund check may be reissued in the name of the claimant       Contact us for ADA accommodations or assistance in other 
as indicated on Form OR-243.                                   languages.

   150-101-032-1 (Rev. 08-18-22)                       Page 1  of 1                                     Form OR-243 Instructions