OAR 150-316-0402
Oregon Qualified Trust Tax Return
# (1)
(1) General Rule. A trustee who has met certain conditions set forth in IRC Section 685, and has elected to file returns as a qualified funeral trust for federal purposes, must file an Oregon Form 41 (Oregon Fiduciary Income Tax Return) as a resident funeral trust.
# (2)
(2) Filing requirements. The trustee may file a single, composite Oregon resident funeral trust return for some or all trusts for which the trustee has filing responsibility, including trusts that had a short tax year.
# (3)
(3) Computation of Tax. When filing a composite return, the trustee must compute the tax separately for each trust and enter the total on the form. If an individual trust would require a tax rate above the minimum tax rate, the trustee must attach a schedule showing how the Oregon tax is computed for each trust.
# (4)
(4) Due Date. The Oregon resident funeral trust return is due the 15th day of the fourth month after the close of the tax year.
# (5)
(5) Effective Date. The provisions of this rule apply to tax years beginning on or after January 1, 2004.
Amendment history
Renumbered from 150-316.282(4), REV 65-2016, f. 8-15-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-316-0315 · Alternative Withholding Payment Method for Employers to…
- 150-316-0320 · Voluntary Withholding for Retired Members of the…
- 150-316-0325 · Voluntary Withholding for Civil Service Annuitants
- 150-316-0330 · Semiannual Reports and Payments
- 150-316-0332 · Withholding: Payment Due Dates
- 150-316-0334 · Withholding Tax Payment Requirements for Agricultural…
- 150-316-0336 · Employee’s Rights
- 150-316-0345 · Requirement to use Electronic Funds Transfer
- 150-316-0347 · Electronic Funds Transfer. Payroll taxes and corporation…
- 150-316-0355 · Withholding: Payment and Reports
- 150-316-0357 · Waiver of Termination Reports
- 150-316-0359 · Withholding: Annual Report by Employer
- 150-316-0361 · Combined Reports and Statewide Transit Tax Reports:…
- 150-316-0370 · Liability for Unpaid Withholdings
- 150-316-0372 · Officer Liability: Joint Determination of Liability…
- 150-316-0380 · Withholding Penalties
- 150-316-0385 · Nonresident Alternate Filing
- 150-316-0390 · Deductions Allowed on Either the Inheritance Tax Return…
- 150-316-0395 · Tax Treatment of Unincorporated Organization
- 150-316-0400 · Resident and Nonresident Estates and Trusts
- 150-316-0402 · Oregon Qualified Trust Tax Return
- 150-316-0410 · Fiduciary Adjustment
- 150-316-0415 · Accumulation Distribution Credit for Oregon Taxes Paid…
- 150-316-0420 · Taxable Income of Nonresident Estate or Trust
- 150-316-0425 · Oregon Multiple Funeral Trust Tax Return
- 150-316-0427 · Persons Required to Make Returns
- 150-316-0435 · Petitioning Department to Equally Split Joint Liability
- 150-316-0440 · Innocent Spouse, Separation of Liability, and Equitable…
- 150-316-0445 · Liability of Fiduciaries
- 150-316-0450 · Decedent’s Estate: Request for a Final Tax Determination
- 150-316-0452 · Decedents’ Estate: Application for Discharge from…
- 150-316-0465 · Estimated Tax
- 150-316-0470 · Allocation of Joint Estimated Tax Payments
- 150-316-0475 · Estimated Tax: Farmer’s and Fisher’s
- 150-316-0480 · Estimated Tax: Application of Prior Year Overpayment…
- 150-316-0485 · Tax Used to Compute Underpayment of Estimated Tax
- 150-316-0487 · Estimated Tax: Underpayment Interest Not Imposed if…
- 150-316-0489 · Estimated Tax: Underpayment Interest Not Imposed If…
- 150-316-0491 · Estimated Tax: Partnership and S Corporation Income of…
- 150-316-0493 · Required Installments for Estimated Tax