Form 41 - Oregon Fiduciary Income Tax Return - 2002 printable pdf download

For office use only

OREGON

2002

Form

Date received

FIDUCIARY INCOME

Payment

TAX RETURN

•

Penalty date:

or Fiscal Year

Day

Year

Day

Year

•

Beginning:

Ending:

Name of Estate or Trust (first name, middle initial, last name) — PRINT PLAINLY OR TYPE

•

Name of Fiduciary (first name, last name)

Business Identification Number

•

Street Address or P.O. Box

Federal Employer Identification Number

City

State

ZIP Code

An extension is attached

Form 24 is attached

•

A. This return is for:

An Estate: date of death

A Bankruptcy Estate

A Funeral Trust

A Trust

(101)

(102)

B. This is:

An Amended Return

A First Return

A Final Return

C. This return is for:

An Oregon Resident

A Nonresident

A Part-Year Trust (use Schedule P to compute the tax)

D. If exempt organization, check federal form filed:

990-T

Other: Specify

E. Check here to donate your kicker refund to the State School Fund (see General information, page 1):

ATTACH A COPY OF FEDERAL FORM 1041 AND APPLICABLE SCHEDULES

Beneficiary

Fiduciary

1. Revised distributable net income from Form 41, page 2, line 27 .... 1

2. Distribution deduction from federal Form 1041, Schedule B,

line 15, plus Form 41, page 2, line 29 ............................................................................... 2

a. Tax-exempt income deducted in computing distribution

deduction from federal Form 1041, Schedule B, line 12 ........ 2a

b. Add lines 2 and 2a ..................................................................... 2b

3. Percentage

Line 2b

Line 1

4. Revised taxable income of fiduciary from Form 41, page 2, line 30 .................................................................... 4

5. Fiduciary adjustment from Form 41, page 2, line 42

Indicate whether to be

added or

subtracted ........................ 5

a. Beneficiary’s share (line 5 × % on line 3—see instructions) ......................................... 5a

b. Fiduciary’s share (line 5 minus line 5a) ........................................................................................................... 5b

6. Income to be reported by beneficiaries (Form 1041, K-1

attached—see line 6 instructions) Line 2 plus line 5a ...................................................... 6

7. Oregon taxable income of fiduciary (total or net of lines 4 and 5b) ....................................................................... 7

8. Tax using rate schedule on page 2, or from Schedule P, line 11 ..................................................................... 8

× 0.05 ........................................................................... 9b

9. NLTCG from column B, line 25: 9a

10. Total tax (add lines 8 and 9b) ............................................................................................................................... 10

11. Tax credits (no prepayments, see instructions). Identify ___________________________________ ......... 11

•

12.

Balance of tax (line 10 minus line 11)

................................................................................................................

•

13. Oregon income tax withheld (attach form W-2 to front of return) ..

14. Prepayments and claim of right credit (see instructions) ................ 14

15. Total payments (line 13 plus line 14) ................................................................................................................... 15

16.

Tax due.

Is line 12 more than line 15? If so, line 12 minus line 15 .......................................................

Tax Due

17.

Overpayment.

Is line 15 more than line 12? If so, line 15 minus line 12 ....................................

Overpayment

18. Penalty for filing or paying late (see instructions) ................................................................................................ 18

19. Interest due with this return (see instructions) ..................................................................................................... 19

20.

Total Due

(line 16 plus lines 18 and 19) .............................................................................................

Total Due

21.

Refund

(line 17 minus lines 18 and 19) .................................................................................................

Refund

150-101-041 (Rev. 1-03)

Mail this return on or before the 15th day of the fourth month after the end of the taxable year.

Mail to: Oregon Department of Revenue

PO Box 14110