Current through Register Vol. 61, No. 4, April 1, 2022
(1) This rule applies to estates of decedents
who die on or after January 1, 2003 and before January 1, 2012.
(2) The executor shall, not more than nine
months after the date of the decedent's death, file with the department an
inheritance tax return, Form IT-1. A complete copy of the federal estate tax
return and schedules must be filed with the Oregon Form IT-1. If the estate is
not required to file a federal estate tax return, the executor must prepare a
federal estate tax return and schedules reflecting federal estate tax law in
effect December 31, 2000 and file that return and schedules with the Oregon
inheritance tax return.
(3) If the
executor cannot file a return within nine months, the department may allow
additional time, usually not to exceed six months, to file the return. A copy
of the federal extension request must be attached to the front of the Oregon
return when filed and will serve as evidence of a granted extension by the
(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 delinquency charges if the
Oregon return is received by the department within one month from the last date
on which the Internal Revenue Service would accept the federal return without
imposition of delinquency charges. A copy of the denied extension request must
be attached to the front of the Oregon return at the time of filing.
(5) An extension of time to file does not
relieve the estate from the five percent penalty for failure to pay the tax on
or before the original due date. Interest accrues during the extension period.
Admin. R. 150-118-0130
TC 9-1978, f.
12-5-78, cert. ef. 12-31-78, Renumbered from 150-188.160(2); RD 15-1987, f.
12-10-87 cert. ef. 12-31-87; RD 4-1997, f. 9-12-97, cert. ef. 12-31-97; REV
1-2010(Temp), f. & cert. ef. 2-19-10 thru 7-31-10; REV 8-2010, f. 7-23-10,
cert. ef. 7-31-10; REV 6-2012, f. 7-20-12, cert. ef. 8-1-12; REV 8-2013, f.
& cert. ef. 12-26-13; Renumbered from 150-118.160-(B),
9-2016, f. 8-10-16, cert. ef.
Publications: Publications referenced are available from the
Stat. Auth.: ORS
Stats. Implemented: ORS