OR-DECD-TAX: Form OR-DECD-TAX, Final Tax and Discharge of a Decedent’s Estate (Revision 2025-07)

Who files this form

Form OR-DECD-TAX is for an estate representative who wants to request:

• A final tax determination for income tax returns filed during estate administration.
• A discharge from personal liability for tax on the decedent’s income, as a personal representative, administrator, trustee, or other fiduciary.

The form does not state that every estate must file it. Requests may cover individual income tax returns, fiduciary income tax returns, or both.

What you'll need

Have these details ready to complete the form:

• Oregon probate number, if probated, county of probate, and federal employer identification number (FEIN).
• The decedent’s name, date of death, Social Security number, and last permanent address.
• Spouse’s name and Social Security number, and date of death if the spouse is deceased.
• The personal representative’s name, current address, and daytime phone number.
• The types of income tax returns and tax years covered by the request.

For a final tax determination, include a copy of the inventory of probated and nonprobated assets of the decedent’s gross estate with the decedent’s final return or first fiduciary return. If no return is required, include the inventory with this election form.

For a discharge from personal liability, include a copy of the document showing your appointment.

How to file

1. Complete the decedent and representative information.
2. Check the box for the request you are making: final tax determination or discharge from personal liability.
3. Check the applicable individual or fiduciary income tax boxes and enter the tax years covered.
4. Include the supporting documents required for your request.
5. Have the personal representative sign and date the form.

Mail the original completed form separately from your tax return to:

Oregon Department of Revenue

PO Box 14110

Salem OR 97309-0910

Common mistakes

• Mailing the form with a tax return. The form says to mail it separately.
• Submitting a photocopy. Submit the original form.
• Leaving out the representative’s signature. The representative must sign to validate authorization.
• Assuming discharge removes all liability. Discharge does not remove liability to the extent that estate assets remain in your possession or control.
• Assuming closing the estate ends the tax risk. If assets are distributed before the notice-of-deficiency period expires and the department later issues a deficiency notice, recipients of the estate’s money or property are liable for the tax liability.

Questions people ask

Will the Department of Revenue reply to my request?

The department will not reply to a final tax election except by issuing a notice of deficiency. It also will not reply to the discharge election.

How long does the department have to issue a notice of deficiency after a final tax election?

The form states that the department may issue a notice within 18 months after the election is filed. If no notice is issued within that period, the statute of limitations for covered returns expires unless the department finds omitted gross income equal to at least 25 percent of reported gross income, false or fraudulent returns, or required returns that were not filed, or receives an income tax correction from the IRS Commissioner.

When does discharge from personal liability take effect?

The form gives two conditions: after the decedent’s final return or any required returns are filed and any tax you are notified of is paid; or nine months after the department receives the application, if no notification of tax liability is made during that time.

Can I close the estate before the deficiency-notice period ends?

The form says you may close estate administration at the earliest date allowed, even if the notice period has not expired. But if the estate is closed and assets are distributed before that period expires, recipients are liable for the tax liability if the department then issues a notice of deficiency.

Official sources

• https://www.oregon.gov/dor/forms/FormsPubs/form-or-decd-tax_101-151.pdf