OAR 150-118-0120
Filing Requirements for Estate Tax Returns
# (1)
(1) If the estate is required to file a federal estate tax return, the executor must include a complete copy of the federal return, schedules, and supporting documents with the Oregon estate tax return.
# (2)
(2) If the estate is not required to file a federal estate tax return, the executor must prepare and include with the Oregon estate tax return the federal schedules and supporting documents that would have been required to be filed if the estate had been required to file a federal estate tax return.
Amendment history
Renumbered from 150-118.160, REV 9-2016, f. 8-10-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (21 sections)
- 150-118-0010 · Definitions
- 150-118-0020 · Deductions Allowed in Determining Estate Tax or…
- 150-118-0030 · Imposition of Tax
- 150-118-0040 · Deductions Allowed on Either the Inheritance Tax Return…
- 150-118-0050 · Apportionment of Tax
- 150-118-0060 · Reciprocal Exemption of Intangible Personal Property of…
- 150-118-0070 · Separate Oregon Elections
- 150-118-0080 · Elections
- 150-118-0090 · Due Dates and Extensions of Time to File
- 150-118-0100 · Property Values and Appraisals
- 150-118-0110 · Estate Tax Credit for Natural Resource Property
- 150-118-0115 · Natural Resource Property Exemption
- 150-118-0120 · Filing Requirements for Estate Tax Returns
- 150-118-0130 · Inheritance Tax Return; Extension of Time to File
- 150-118-0140 · Procedure for Determination
- 150-118-0150 · Extension of Time to Pay Tax
- 150-118-0160 · Estate Tax Receipt
- 150-118-0170 · Penalties and Interest
- 150-118-0180 · Refund of Excess Payment
- 150-118-0190 · Application for Determination of Estate Tax and…
- 150-118-0200 · Bond for Deferment of Tax