OR-41: Form OR-41, Oregon Fiduciary Income Tax Return (2024)
Oregon · Oregon DOR · Used for tax years 2024
Form OR-41 is Oregon’s 2024 Fiduciary Income Tax Return. It reports a trust’s or estate’s Oregon taxable income, income to be reported by beneficiaries, tax, credits, payments, and any tax due or refund.
What you'll need
Include copies of:
- Federal Form 1041.
- Schedule K-1s and applicable schedules.
- Forms 1099 and W-2.
If a trust is filing as an estate, include federal Form 8855. A part-year trust must use Schedule OR-SCH-P to compute its tax.
Have the trust or estate’s federal employer identification number (FEIN) and the executor’s or trustee’s contact information ready. For an estate or a trust filing as an estate, the form also asks for the date of death and the decedent’s Social Security number.
How to file
- Begin with Schedules 1 and 2 on page 3, then go to page 1.
- Complete the income and adjustment entries on page 1 and the tax, credit, payment, and refund entries on page 2.
- Include the required federal forms and supporting schedules.
- Complete the executor or trustee signature, printed name, title, and date on page 4.
Submit the original form, not a photocopy. The form says to see the instructions for mailing addresses. No mailing address or e-file directions are provided in the supplied text.
Common mistakes
- Submitting a photocopy: The form requires the original form.
- Starting on page 1: The form directs you to begin with Schedules 1 and 2 on page 3.
- Leaving out attachments: Include federal Form 1041, Schedule K-1s, applicable schedules, Forms 1099, and Forms W-2.
- Attaching payment forms that are not requested: Do not include copies of Forms OR-18-WC or OR-19 with the payments reported on line 17.
- Entering a negative fiduciary adjustment: Enter the adjustment as a positive, whole number and mark whether it should be added or subtracted.
- Rounding the percentage incorrectly: Round the percentage on page 1, line 3, to four decimal places.
Questions people ask
What must a trust include if it files as an estate?
Check the “A trust filing as an estate” box and include federal Form 8855. The form also asks for the date of death and the decedent’s Social Security number.
How does a part-year trust compute its tax?
The form directs a part-year trust to use Schedule OR-SCH-P. Enter the tax from that schedule’s line 11 on Form OR-41, line 8.
Where do I report an extension payment?
Include any extension payment on line 18, which covers payments made before the return’s due date.
Can I authorize someone to exchange confidential information about the return?
Yes. Page 4 has a checkbox to authorize the listed individual or individuals to receive and provide confidential tax information relating to the return.