OR-41: Form OR-41, Oregon Fiduciary Income Tax Return (2025)
Oregon · Oregon DOR · Used for tax years 2025
Form OR-41 is the 2025 Oregon 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 amount due or refund.
Who files this form
Form OR-41 is Oregon’s fiduciary income tax return. It includes filing categories for estates, bankruptcy estates, funeral trusts, trusts, and trusts filing as estates.
The form also asks whether the filer is an Oregon resident, a nonresident, or a part-year trust. The supplied text does not state filing requirements or income thresholds.
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 uses Schedule OR-SCH-P to compute its tax.
Have the estate or trust’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 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, as the form directs, then transfer the results to page 1.
- Complete the remaining return and have the executor or trustee sign and date page 4.
- Submit the original form, not a photocopy, and include the required supporting copies.
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 of the return: The form requires the original form.
- Checking multiple filing categories: Check only one box in section A and one residency box in section C.
- Leaving out supporting documents: Include federal Form 1041, Schedule K-1s, applicable schedules, 1099s, and W-2s.
- Attaching payment forms that are not requested: Do not include copies of Forms OR-18-WC or OR-19 with payments reported on line 17.
- Entering a signed fiduciary adjustment amount: Enter the adjustment as a positive, whole number and indicate whether it should be added or subtracted.
- Overlooking the kicker donation warning: Donating the total kicker to the State School Fund is irrevocable. If you make that election, enter zero on line 19 and complete lines 28 and 29.
Questions people ask
Where should I start completing Form OR-41?
Start with Schedules 1 and 2 on page 3. The form directs you to transfer the revised income amounts and fiduciary adjustment to page 1.
What does a trust filing as an estate need to include?
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?
Use Schedule OR-SCH-P. Form OR-41, line 8, refers to the tax from Schedule OR-SCH-P, line 11.
Can I donate the Oregon surplus credit, or kicker?
Yes. The form allows you to donate your total kicker to the State School Fund. Check line 28, enter the donation amount on line 29, and enter zero on line 19. This election cannot be revoked.