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

Oregon requires a final state income tax return for the decedent alongside the federal Form 1040; a federal estate tax return (Form 706) is required only for estates above $15,000,000.

State

Approximate Estate Value

Estate Earns Income

YesNo

Date of Death

Two returns are due.

IRS Form 1040 and Form OR-40 (Oregon Individual Income Tax Return).

Federal

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
Due: 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.

IRS Form 1040 File online

Oregon

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)
Due: 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)). A surviving spouse may file jointly. Oregon honors the federal automatic six-month extension (Form 4868); an extension to file is not an extension to pay.

Form OR-40 (Oregon Individual Income Tax Return)File online

Tax clearance

Oregon requires tax clearance 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)).

Form: Form OR-706-DISC (Request for Discharge from Personal Liability) — optional
Processing time: Up to 18 months from the application (ORS 118.265(1)(a))

Oregon tax clearance

Not required

Federal estate income tax return: IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
Federal estate tax return: The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
Oregon estate income tax return: 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)).
Oregon estate tax return: The estate value ($0) is below Oregon's $1,000,000 filing threshold. Oregon's filing test uses the gross estate.

General information about tax filing requirements after a death, not tax or legal advice. Consult a licensed tax professional for tax questions. Data verified Sep 15, 2026

At minimum, a final federal income tax return (Form 1040) for income earned through the date of death, and Oregon requires a final state income tax return (Form OR-40) as well. If the estate earns income during administration, a federal fiduciary return (Form 1041) and an Oregon fiduciary return (Form OR-41) may also be required. An Oregon estate tax return must also be filed when the federal gross estate is $1,000,000 or more, a test on the gross estate that can be met even where deductions mean no tax is due.

The final federal income tax return is due April 15 following year of death. The final Oregon return is due April 15 following year of death. The Oregon 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. The Oregon estate tax return (Form OR-706) is due 12 months after date of death for deaths on or after January 1, 2022 (ORS 118.100); 9 months for earlier deaths.

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)). Processing time: Up to 18 months from the application (ORS 118.265(1)(a)). Distributing assets without the clearance can leave the executor or trustee personally liable.

Yes. Oregon imposes a state estate tax on an estate above $1,000,000. It is separate from the federal estate tax. A state estate tax return must be filed when the federal gross estate is $1,000,000 or more, even if no federal estate tax is owed.

Yes. Estate size does not change the final income tax return: a final Form 1040 is filed whatever the estate is worth if the decedent had income. What a smaller estate avoids is the federal estate tax return (Form 706), due 9 months after date of death (6-month extension available) and required only above $15,000,000 and the Oregon estate tax return (required when the federal gross estate is $1,000,000 or more).

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.

Oregon imposes a state estate tax on estates exceeding $1,000,000, and the return-filing test is broader than the exemption — it runs on the federal gross estate, so some estates file even though no tax is due. The Oregon death tax calculator estimates the liability.

Filing deadlines depend on the type of return. The final Oregon income tax return is due April 15 following year of death. The state estate tax return (Form OR-706) is due 12 months after date of death for deaths on or after January 1, 2022 (ORS 118.100); 9 months for earlier deaths. The Oregon estate settlement plan tracks all deadlines in order.

SimplyTrust Editorial·Updated September 20, 2026

Legal Sources

26 USC 2001(c), 2010; P.L. 119-21 §70106
26 USC 6012(b)(1)
26 USC 6018; 26 USC 6075(a)
ORS 118.010
ORS 316.037
ORS 316.362, 316.382, 118.100, 118.160, 118.265, 116.083, 118.010 et seq.

Data sourced from Oregon statutes and official state code. How we research.

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