How Do I File Taxes for a Deceased Person in Oregon?

Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.

More than the returns? Settle the estate in one place.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

Oregon Tax Filing Checklist

2 filings required

0 of 2 completed0%

Tax Clearance Required Before Distribution

Oregon requires no DOR clearance certificate before distribution, but the personal representative's final account must state that any required estate tax return was filed and that all Oregon income, estate, and property taxes due have been paid or secured (ORS 116.083(4)). An executor or trustee may separately request a determination of the tax due and discharge from personal liability by filing Form OR-706-DISC (send it separately from Form OR-706); the Department of Revenue responds with a Certificate of Discharge letter. Estate tax is a lien on estate property until paid, and the personal representative is personally liable to the value of that property (ORS 118.230(1)). For estates with a gross estate under $1,000,000, no Form OR-706 and no discharge request are needed.

Processing time: Up to 18 months from the application (ORS 118.265(1)(a))

Form: Form OR-706-DISC (Request for Discharge from Personal Liability) — optional

More Information

Federal

File final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040

Deadline: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

Download Form File Online

File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.

Oregon

File final income tax return

A final state return is required for income earned through the date of death.

Form: Form OR-40 (Oregon Individual Income Tax Return)

Deadline: April 15 following year of death

File Form OR-40 for income earned January 1 through date of death; the final return is due when it would have been due had the decedent not died (ORS 316.382(1)). Rates: 4.75%–9.9% (top rate at $125,000 single). Oregon has no sales tax but high income tax. Surviving spouse may file jointly. Oregon honors the federal automatic six-month extension (Form 4868) — mark the "Extension filed" box; an Oregon-only extension follows Publication OR-40-EXT, with any extension payment made on Form OR-40-V. An extension to file is not an extension to pay.

Download Form File Online

File estate income tax returnNot required

A fiduciary return is only required if the estate earns income above the filing threshold (Resident estate: required if the estate must file a federal Form 1041 (federal $600 gross-income threshold). Nonresident estate: required if federal gross income from Oregon sources is $600 or more — ORS 316.362(1)(c)-(d)).

File estate tax returnNot required

The estate value ($0) is below Oregon's exemption of $1,000,000.

This tool provides general information about tax filing requirements after death. Tax situations vary based on individual circumstances. Consult a licensed tax professional or CPA for advice specific to your situation.

Frequently Asked Questions

At minimum, a final federal income tax return (Form 1040) and a final Oregon income tax return (Form OR-40 (Oregon Individual Income Tax Return)) must be filed for income earned through the date of death. If the estate earns income during administration, a federal fiduciary return (Form 1041) and Oregon fiduciary return (Form OR-41 (Oregon Fiduciary Income Tax Return)) may also be required. Estates exceeding $$1,000,000 must also file a Oregon estate tax return.

The final federal and Oregon income tax returns are due april 15 following year of death. The fiduciary return is due april 15 for calendar-year estates and trusts; fiscal-year returns are due the 15th day of the 4th month after the close of the tax year.

Yes. Oregon requires no DOR clearance certificate before distribution, but the personal representative's final account must state that any required estate tax return was filed and that all Oregon income, estate, and property taxes due have been paid or secured (ORS 116.083(4)). An executor or trustee may separately request a determination of the tax due and discharge from personal liability by filing Form OR-706-DISC (send it separately from Form OR-706); the Department of Revenue responds with a Certificate of Discharge letter. Estate tax is a lien on estate property until paid, and the personal representative is personally liable to the value of that property (ORS 118.230(1)). For estates with a gross estate under $1,000,000, no Form OR-706 and no discharge request are needed. Processing typically takes Up to 18 months from the application (ORS 118.265(1)(a)). Distributing assets without clearance may create personal liability for the executor or trustee.

Yes. Oregon imposes a state estate tax on estates exceeding $$1,000,000. This is separate from the federal estate tax. Estates above the state threshold must file a state estate tax return even if no federal estate tax is owed. See the full breakdown with the Oregon death tax calculator.

Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706) and the Oregon estate tax return (for estates over $$1,000,000).

The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The Oregon estate settlement plan covers all filing responsibilities in order.

Tax Filing After Death in Oregon

After a death in Oregon, both federal and state tax returns must be filed. A final income tax return covers the deceased's income through the date of death, and a separate fiduciary return may be needed if the estate earns income during administration. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

Estates in Oregon above the $1,000,000 exemption must file a state estate tax return. Calculate the potential tax with the death tax calculator.

Filing deadlines depend on the type of return. Final income tax returns are generally due April 15 of the year following death. Estate tax returns, where applicable, are typically due nine months after the date of death. The Oregon estate settlement plan tracks all deadlines in order.