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5 Form OR-DECD-TAX Office use only 5
6 Page 1 of 1, 150-101-151 Oregon Department of Revenue 01340001010000 Date received 6
7 (Rev. 08-01-22, ver. 01) 7
8 Final Tax and Discharge of a Decedent’s Estate 8
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11 Submit original form—do not submit photocopy 11
12 Important: Mail this form separately from your tax return. 12
13 Oregon probate number (if probated) County of probate Federal employer identification number (FEIN) 13
14 XXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXX 99-9999999– 14
15 Decedent first name Initial Last name Date of death Social Security number (SSN) 15
16 XXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXX99/99/9999/ / 999-99-9999– – 16
17 Spouse first name Initial Last name Date of death (if spouse is deceased) Spouse SSN 17
18 XXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXX99/99/9999/ / 999-99-9999– – 18
19 Decedent last permanent address City State ZIP code 19
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21 PersonalXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXrepresentative first nameInitial Last name XXXXXXXXXXXXXXXXXXXXXPersonal representativeXXdaytimeXXXXX-XXXXphone 21
22 XXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXX (999)( ) 999-9999– 22
23 Personal representative current address City State ZIP code 23
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XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX XX XXXXX-XXXX
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26 X Check this box for: Final tax of a decedent’s estate 26
27 I certify that I represent the estate named above. I elect a final tax determination for the income tax returns and years listed below that 27
28 have been filed during the period of estate administration [Oregon Revised Statute (ORS) 316.387]. A copy of the inventory of probated and 28
29 nonprobated assets of the decedent’s gross estate is included with the decedent’s final return, first fiduciary return, or with this election form if 29
30 a return is not required to be filed. 30
31 I understand the department may issue a notice of deficiency, within 18 months after the filing of this election (ORS 305.265). I further 31
32 understand that if the department fails to issue a notice of deficiency within the 18 month period, the statute of limitations for the returns covered 32
33 by this election will expire, unless the department finds that: (a) gross income equal to 25 percent or more of the gross income reported has 33
34 been omitted from a return; (b) false or fraudulent returns were filed; (c) no returns were filed, but returns were required to be filed; or (d) if the 34
department receives a correction to the decedent’s or decedent’s estate income tax from the Commissioner of the Internal Revenue Service.
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36 I understand the department won’t reply to this election, except by issuing a notice of deficiency, and that I may choose to close the estate 36
37 administration at the earliest date allowed, even though the period for issuing a notice of deficiency hasn’t expired. I also understand that if the 37
38 estate is closed and the assets distributed prior to the expiration of the time for giving a notice of deficiency, and the department then issues a 38
notice of deficiency, the transferees of the estate’s money or property are liable for the tax liability.
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41 X Check this box for: Discharge of a decedent’s estate 41
42 I hereby apply for a discharge from personal liability for tax on income of the above named decedent (ORS 316.387). I certify that I represent 42
43 the decedent in a fiduciary capacity as personal representative, administrator, trustee, or other fiduciary title. I have included a copy of the 43
44 document showing my appointment. 44
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I understand the department won’t reply to this election.
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47 I understand that this discharge becomes effective: 47
48 • After the filing of the decedent’s final tax return or any tax returns required to be filed, and the payment of any tax of which I am notified; or 48
49 • Nine months after receipt of this application by the Oregon Department of Revenue, and during which time no notification of tax liability is made. 49
50 I understand that a discharge doesn’t discharge me from liability to the extent that assets of the decedent’s estate are still in my possession or 50
51 control (ORS 316.387). 51
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54 These requests are for the following tax returns, check the box or boxes that apply, and enter the tax year(s): 54
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56 X Individual income tax: For tax year(s) ______________________________________________________________________________________________XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 56
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58 X Fiduciary income tax: For tax year(s) _______________________________________________________________________________________________XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 58
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61 Personal representative signature (representative must sign to validate authorization) Date 61
62 X 99/99/9999/ / 62
63 Mail completed application to: Oregon Department of Revenue, PO Box 14110, Salem OR 97309-0910. 63
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