Instructions For Form 41 - Oregon Fiduciary Income Tax - 2014 Page 8
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Clear Form
82
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2014
For office use only
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Oregon
Form
41
Date received
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•
Fiduciary Income Tax Return
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Payment
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•
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Penalty date
(101, 102)
or Fiscal year
Month Day
Year
Month Day
Year
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9
•
•
beginning:
Ending:
XX/XX/XXXX
XX/XX/XXXX
10
10
Name of trust or estate (first name, middle initial, last name)—print clearly or type
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2
3
X
Check if new name
11
11
•
•
•
XXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXX
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12
Name of fiduciary (first name, last name)
Oregon business identification number (BIN)
X
Check if new name
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•
XXXXXXXX-X
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
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14
Title (TTEE or PR)
Federal employer identification number (FEIN)
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15
X
Check if new FEIN
XX-XXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
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16
Street address or PO Box
X
Check if new address
X
Extension to file
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17
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
X
Form 24 is attached
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City
State
ZIP code
X
Amended return
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19
XXXXXXXXXXXXXXXXXXXXX
XXX
XXXXX-XXXX
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A. Check only one box:
B. This is:
C. Check one box:
D. If exempt organization,
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An estate—date of death: _________________.
A first return.
An Oregon resident.
check federal form filed:
X
X
X
XX/XX/XXXX
(101)
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A bankruptcy estate.
A final return.
A nonresident.
990-T—Specify
X
X
X
X
(102)
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your due date:
A part-year trust
X
A funeral trust.
X
24
(102)
24
(use Schedule P to
_________________.
XX/XX/XXXX
A trust.
X
(102)
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compute the tax).
Other—Specify:
X
A trust filing as an estate. Attach IRS Form 8855.
X
(101)
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_________________.
XX/XX/XXXX
Date of death: _________________.
XX/XX/XXXX
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Attach a copy of federal Form 1041, Schedule K-1s, applicable schedules, 1099, W-2, OR-18, OR-19
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Round all amounts to the nearest whole dollar
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1. Revised distributable net income from
Beneficiary column
Fiduciary column
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XXXXXXXXXXXXXXX
Form 41, Schedule 1, line 27 ........................... 1
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2. Distribution deduction from federal Form 1041, Schedule B, line 15,
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XXXXXXXXXXXXXXX
plus Form 41, Schedule 1, line 29 ............................................................... 2
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a. Tax-exempt income deducted in computing
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distribution deduction from federal
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Form 1041, Schedule B, line 12 ................. 2a
XXXXXXXXXXXXXXX
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b. Add lines 2 and 2a ....................................... 2b
XXXXXXXXXXXXXXX
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XXXXXXXXXXXXXXX
XXXXXXXXXX
3. Percentage = Line 2b $
= 3
%
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XXXXXXXXXXXXXXX
Line 1
$
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XXXXXXXXXXXXXXX
4. Revised taxable income of fiduciary from Form 41, Schedule 1, line 30 ............................................... 4
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5. Fiduciary adjustment from Form 41, Schedule 2, line 42
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41
X
X
XXXXXXXXXXXXXXX
Show as an
addition or
subtraction ............ 5
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XXXXXXXXXXXXXXX
a. Beneficiary’s share (line 5 × % on line 3—see instructions) ................... 5a
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XXXXXXXXXXXXXXX
b. Fiduciary’s share (line 5 minus line 5a) .............................................................................................. 5b
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6. Income to be reported by beneficiaries (Form 1041, Schedule K-1
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XXXXXXXXXXXXXXX
attached—see instructions) (line 2 plus line 5a) ........................................... 6
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XXXXXXXXXXXXXXX
7. Oregon taxable income of fiduciary (total or net of lines 4 and 5b) .......................................................... 7
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XXXXXXXXXXXXXXX
8. Tax using rate schedule on page 2, or from Schedule P, line 11 ....................................................... 8
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XXXXXXXXXXXXXXX
XXXXXXXXXXXXXXX
9. NLTCG from Schedule 1, line 25, column B: 9a
× 0.05 ............................. 9b
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XXXXXXXXXXXXXXX
10. Total tax (add lines 8 and 9b) .................................................................................................................. 10
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XXXXXXXXXXXXXXX
11. Tax credits. (Enter payments on line 14.) (See instructions.) Identify credit_____________________ .... 11
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XXXXXXXXXXXXXXX
12. Balance of tax (line 10 minus line 11; if line 11 is more than line 10, enter -0-) ..................................
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13. Oregon income tax withheld (attach Form 1099,
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XXXXXXXXXXXXXXX
W-2, OR-18, OR-19 above) ............................
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XXXXXXXXXXXXXXX
14. Payments and claim of right credit (see instr.) ... 14
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XXXXXXXXXXXXXXX
15. Total payments (line 13 plus line 14) ....................................................................................................... 15
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XXXXXXXXXXXXXXX
16. Tax due. Is line 12 more than line 15? If so, line 12 minus line 15 ........................................... Tax due 16
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XXXXXXXXXXXXXXX
17. Overpayment. Is line 15 more than line 12? If so, line 15 minus line 12 ....................... Overpayment 17
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XXXXXXXXXXXXXXX
18. Penalty for filing or paying late (see instructions) ................................................................................... 18
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XXXXXXXXXXXXXXX
19. Interest due with this return (see instructions) ........................................................................................ 19
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XXXXXXXXXXXXXXX
20. Total due (line 16 plus lines 18 and 19) ..................................................................................Total due 20
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XXXXXXXXXXXXXXX
21. Refund (line 17 minus lines 18 and 19) (see instructions) ......................................................... Refund 21
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150-101-041 (Rev. 10-14)
Form 41, page 1 of 2
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