Or. Admin. R. 150-118-0090 - Due Dates and Extensions of Time to File

Current through Register Vol. 61, No. 4, April 1, 2022

(1) An estate return shall be filed and the tax shall be paid to the Department of Revenue no later than 12 months following the date of death of the decedent. An estate tax return is due the day of the 12th calendar month after the decedent's death numerically corresponding to the day of the calendar month on which death occurred, except that, if there is no numerically corresponding day in such 12th month, the last day of the 12th month is the due date. For example, if the decedent dies on February 29 in a leap year, the estate tax return and tax payment must be made on or before February 28 of the next year.
(2) When the due date falls on a Saturday, Sunday, or a legal holiday, the due date for filing the return is the next succeeding day that is not Saturday, Sunday or a legal holiday. For this purpose, "legal holiday" means a holiday recognized statewide in Oregon or a holiday recognized in the District of Columbia.
(3) The department may grant an extension of time to file an estate tax return, generally not to exceed six months. If an estate has been granted an extension of time to file a federal estate tax return, the department will accept that as an approved extension to file the Oregon estate tax return. The executor must submit a copy of the federal extension request with the Oregon return when filed. If the estate does not need a federal extension, the executor may request an extension for Oregon only by submitting a federal extension form to the department on or before the due date of the Oregon estate tax return and writing "Oregon Only" on the top of the federal form.
(4) If the Internal Revenue Service denies the extension request, but grants a period of time from the date of denial in which to file the federal return without imposition of delinquency charges, the department will not impose penalties for late filing if the Oregon return is received by the department within one month from the Internal Revenue Service's date by which the federal return must be filed with no imposition of delinquency charges. The executor must submit a copy of the federal extension request denial with the Oregon return when filed.
(5) An extension of time to file, without an approved extension of time to pay, does not relieve the estate from the five percent penalty for failure to pay the tax on or before the original due date and interest accrues during the extension period. See OAR 150-118-0170 for information regarding interest and penalty.

Notes

Or. Admin. R. 150-118-0090
12-19-75; 12-31-77, Renumbered; TC 9-1978, f. 12-5-78, cert. ef. 12-31-78; RD 4-1997, f. 9-12-97 cert. ef. 12-31-97, Renumbered from 150-118.110(3); REV 6-2012, f. 7-20-12, cert. ef. 8-1-12; REV 8-2013, f. & cert. ef. 12-26-13; Renumbered from 150-118.100(1), REV 9-2016, f. 8-10-16, cert. ef. 9/1/2016; REV 18-2021, amend filed 12/15/2021, effective 1/1/2022

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 118.100

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