Fillable Form 41 - Oregon Fiduciary Income Tax Return

To determine your total Oregon taxable income for the year,

part-year resident trust or nonresident estate or trust.

you may choose to complete a second federal Form 1041

4. Form 24, Like-Kind Exchanges/Involuntary Conversions.

using only Oregon-source income and deductions (a “pro

5. A copy of federal Form 1041 and all schedules, including

forma, mock” return), or you may develop a schedule of the

Schedule K-1.

amounts of income, gain, loss, and deductions for Oregon.

6. A copy of federal Form 8855, Election to Treat a Qualified

The full federal exemption amount is allowed. If you choose

Revocable Trust as Part of an Estate, if it applies.

to complete a “pro forma, mock” federal Form 1041, write

7. Credit for income tax paid to another state. Attach the other

“Oregon-Source Income” at the top of the form to distinguish

state’s tax return and proof of income tax payment.

it from the actual federal Form 1041 you filed for federal tax

Staple the pages together at the top left corner.

purposes.

Authorize your preparer. To authorize your preparer to dis-

Federal tax subtraction for nonresidents—The federal tax

cuss your return with us, check the box located between

subtraction must be apportioned to determine the amount

the signature lines for the fiduciary and the preparer. To

related to Oregon sources. Use this formula:

authorize a person other than the preparer, please attach a

A = Form 41, line 30, (Oregon-source items only)

signed Tax Information Authorization and Power of Attorney for

B = Form 41, line 30, (all source items)

Representation.

C = Federal tax (lesser of actual liability or $5,950)

Taxpayer assistance

× C = $___________ amount of the subtraction

Enter on Form 41, Schedule 2, line 31.

• Forms:

Oregon source income

• E-mail: estate.help.dor@state.or.us

Oregon is permanently tied to the federal definition of gross

This e-mail address is not secure and confidentiality cannot be

income as found in the Internal Revenue Code. This tie is

ensured. General tax and policy questions only.

retroactive to December 31, 2002.

Telephone

Examples of Oregon source income are: wages or other

compensation for services performed in Oregon; income or

Salem ..................................................................... 503-378-4988

loss from business activities in Oregon, including rents, S

Toll-free from Oregon prefix ........................... 1-800-356-4222

corporations, and partnerships; gain or loss from the sales

Monday through Friday ................................. 7:30 a.m.–5:00 p.m.

of real or tangible personal property located in Oregon;

Closed Thursdays from 9:00 a.m.–11:00 a.m. Closed on holidays.

income from intangible personal property if the property

Extended hours during tax season. Wait times may vary.

has acquired Oregon business situs.

Asistencia en español:

For more information, see OAR 150-316.127 and the 2011 Ore-

Salem ...................................................................503-378-4988

gon Nonresident and Part-Year Resident income tax booklet.

Gratis de prefijo de Oregon ..........................1-800-356-4222

How to assemble the return

TTY (hearing or speech impaired; machine only):

Salem ...................................................................503-945-8617

Assemble your Oregon fiduciary return in the following order:

Toll-free from Oregon prefix ........................1-800-886-7204

1. Form 41, pages 1 and 2. Attach Form W-2, 1099, or OR-19 to

Americans with Disabilities Act (ADA): Call one of the help

the left margin on the front, if they show Oregon withhold-

numbers for information in alternative formats.

ing Attach the following to the bottom half of page 1:

1a. Bankruptcy estates. Written request for a prompt

Correspondence

audit.

1b. Election for Final Tax Determination for Income Taxes

Include your Oregon business identification number (BIN)

and Application for Discharge from Personal Liability

or federal employer identification number (FEIN) and a day-

for Tax of a Decedent’s Estate, 150-101-151. You may also

time telephone number for faster service.

file this separately after you file Form 41.

Write to: Oregon Department of Revenue, 955 Center St NE,

2. Schedule P (if part-year resident trust).

Salem OR 97301-2555.

3. “Pro forma, mock” Form 1041 or a schedule of Oregon-

source income and deductions, if the return is from a

150-101-041 (Rev. 10-11)

Form 41 - Oregon Fiduciary Income Tax Return - 2011 Page 6

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