OR-243: Form OR-243, Claim to Refund Due a Deceased Person (Revision 2023-08)

Who files this form

Form OR-243 is used to claim a refund due a deceased person. Who must claim it depends on the estate’s status:

• If a court has appointed a personal representative, that representative must claim the refund.
• If a small-estate affidavit has been filed with the county clerk, the responsible party named on it must claim the refund.
• If probate or the small estate has closed, the claimant must qualify under one of the groups listed in question 6.

For an estate that will not be probated or whose probate has closed, question 6 lists these eligible groups:

• Surviving spouse or registered domestic partner.
• Trustee of a revocable inter vivos trust created by the deceased person.
• Children of the deceased person or children of the deceased person’s deceased child.
• Parents.
• Brothers and/or sisters.
• Nephews and/or nieces.

The claimant must declare that no family members are more closely related to the deceased person. For nonprobated or closed estates, if the total due from all Oregon state agencies, excluding salary or wages, exceeds $10,000, a small-estate affidavit must be filed or probate opened to receive the refund.

What you'll need

Have the following ready:

• The calendar year or years for the claim.
• The deceased person’s name, Social Security number, date of death, and permanent residence or domicile address on the date of death.
• The claimant’s name, Social Security number, phone number, and address.
• A photocopy of the death certificate.
• A copy of the court appointment if filing as the estate’s personal representative.
• A copy of the small-estate affidavit if filing as the responsible party.
• The original refund check, if you have it, to return with the form.

How to file

Complete the calendar year or years, the deceased person’s details, and the claimant’s details. Answer the estate-status questions and check only one box in question 4 or question 6, as applicable. Attach the required documents, then sign and date the form.

Submit the original Form OR-243, not a photocopy. If you have the original refund check, return it with the form.

Return the form to:

Oregon Department of Revenue

955 Center Street NE

Salem OR 97301-2555

Common mistakes

• Submitting a photocopy of Form OR-243. The form requires the original.
• Leaving out attachments. Attach a photocopy of the death certificate and, as applicable, a copy of the court appointment or small-estate affidavit.
• Keeping the original refund check. If you have it, send it back with the form.
• Checking multiple claimant boxes. Questions 4 and 6 each say to check only one box.
• Overlooking the $10,000 rule. For nonprobated or closed estates, if the total due from all Oregon state agencies, excluding salary or wages, exceeds $10,000, you must file a small-estate affidavit or open probate to receive the refund.

Questions people ask

Do I need to send the original death certificate?

No. The form asks for a photocopy of the death certificate. Form OR-243 itself must be submitted as an original.

What if I already have the refund check?

Send the original refund check back with Form OR-243.

Who claims the refund if the estate has closed?

The form says the claimant must qualify under one of the groups listed in question 6.

What if Oregon agencies owe the deceased person more than $10,000?

For nonprobated or closed estates, if the total due from all Oregon state agencies, excluding salary or wages, exceeds $10,000, you must file a small-estate affidavit or open probate to receive the refund.

What am I promising when I sign?

You promise to use all the money, if necessary, to pay expenses of the deceased person’s last illness and funeral. You also promise to account fully to the personal representative if the estate is later probated, or to other people entitled to share in the refund if it is not probated. You declare that no family members are more closely related and that your statements are true under the penalties of false swearing.

Official sources

• https://www.oregon.gov/dor/forms/FormsPubs/form-or-243_101-032.pdf