Form OR-41 (150-101-041) "Oregon Fiduciary Income Tax Return" - Oregon

What Is Form OR-41 (150-101-041)?

This is a legal form that was released by the Oregon Department of Revenue - a government authority operating within Oregon. Check the official instructions before completing and submitting the form.

Form Details:

  • Released on August 2, 2019;
  • The latest edition provided by the Oregon Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form OR-41 (150-101-041) by clicking the link below or browse more documents and templates provided by the Oregon Department of Revenue.

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Download Form OR-41 (150-101-041) "Oregon Fiduciary Income Tax Return" - Oregon

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Clear form
2019 Form OR-41
Office use only
Date received
00471901010000
Page 1 of 4, 150-101-041
Oregon Department of Revenue
(Rev. 08-02-19, ver. 01)
Oregon Fiduciary Income Tax Return
Payment
Penalty date
Submit original form—do not submit photocopy
1
Fiscal year
Month
Day
Year
Month
Day
Year
/
/
/
/
beginning:
Ending:
Amended
return
Federal employer identification number (FEIN) of trust or estate
Check if new FEIN
If amending for a net operating loss (NOL),
Month
Day
Year
/
/
period end date the NOL was generated:
Name of trust or estate —print clearly or type
New name
Extension to file
Name of executor or trustee
New name
Form OR-24 is
included
Title (TTEE or PR)
Street address or PO Box
New address
City
State
ZIP code
Phone
(
)
A. Check only one box:
C. Check one box:
D. If exempt organization,
B. This is:
/
/
An estate—date of death:
check federal form filed:
Decedent’s SSN:
An Oregon resident
A first
990-T—Specify
return
A nonresident
your due date:
A bankruptcy estate
A funeral trust
A trust
/
/
A final
A trust filing as an estate. Include federal Form 8855.
Other—Specify:
return
A part-year trust (use
/
/
Date of death:
Schedule OR-SCH-P
to compute the tax)
Decedent’s SSN:
Complete this form by beginning with page 3, Schedule 1. Include a copy of federal Form 1041, Schedule K-1s,
applicable schedules, 1099s, and W-2s.
Beneficiary column
Fiduciary column
1. Revised distributable net
income from Form OR-41,
.00
Schedule 1, line 4 ..................
1.
2. Distribution deduction from federal Form 1041, Schedule
.00
B, line 15, plus Form OR-41, Schedule 1, line 6 ..................
2.
a. Tax-exempt income deducted in
computing distribution deduction
from federal Form 1041,
.00
Schedule B, line 12 .......
2a.
.00
b. Add lines 2 and 2a .........
2b.
.
3. Percentage (line 2b divided by line 1) ...............
3.
%
(Round to four decimal places)
.00
4. Revised taxable income of fiduciary from Form OR-41, Schedule 1, line 7 ..........................
4.
5. Fiduciary adjustment from Form OR-41, Schedule 2,
line 19 (enter as a positive, whole number).
Indicate whether it should be:
.00
Added or
Subtracted ...........................
5.
a. Beneficiary’s share (line 5 × percent on line 3 —see
.00
instructions) ........................................................................
5a.
.00
b. Fiduciary’s share (line 5 minus line 5a) ............................................................................
5b.
6. Income to be reported by beneficiaries (Form 1041,
Schedule K-1 included—see instructions; total or net of
.00
lines 2 and 5a) .........................................................................
6.
Clear form
2019 Form OR-41
Office use only
Date received
00471901010000
Page 1 of 4, 150-101-041
Oregon Department of Revenue
(Rev. 08-02-19, ver. 01)
Oregon Fiduciary Income Tax Return
Payment
Penalty date
Submit original form—do not submit photocopy
1
Fiscal year
Month
Day
Year
Month
Day
Year
/
/
/
/
beginning:
Ending:
Amended
return
Federal employer identification number (FEIN) of trust or estate
Check if new FEIN
If amending for a net operating loss (NOL),
Month
Day
Year
/
/
period end date the NOL was generated:
Name of trust or estate —print clearly or type
New name
Extension to file
Name of executor or trustee
New name
Form OR-24 is
included
Title (TTEE or PR)
Street address or PO Box
New address
City
State
ZIP code
Phone
(
)
A. Check only one box:
C. Check one box:
D. If exempt organization,
B. This is:
/
/
An estate—date of death:
check federal form filed:
Decedent’s SSN:
An Oregon resident
A first
990-T—Specify
return
A nonresident
your due date:
A bankruptcy estate
A funeral trust
A trust
/
/
A final
A trust filing as an estate. Include federal Form 8855.
Other—Specify:
return
A part-year trust (use
/
/
Date of death:
Schedule OR-SCH-P
to compute the tax)
Decedent’s SSN:
Complete this form by beginning with page 3, Schedule 1. Include a copy of federal Form 1041, Schedule K-1s,
applicable schedules, 1099s, and W-2s.
Beneficiary column
Fiduciary column
1. Revised distributable net
income from Form OR-41,
.00
Schedule 1, line 4 ..................
1.
2. Distribution deduction from federal Form 1041, Schedule
.00
B, line 15, plus Form OR-41, Schedule 1, line 6 ..................
2.
a. Tax-exempt income deducted in
computing distribution deduction
from federal Form 1041,
.00
Schedule B, line 12 .......
2a.
.00
b. Add lines 2 and 2a .........
2b.
.
3. Percentage (line 2b divided by line 1) ...............
3.
%
(Round to four decimal places)
.00
4. Revised taxable income of fiduciary from Form OR-41, Schedule 1, line 7 ..........................
4.
5. Fiduciary adjustment from Form OR-41, Schedule 2,
line 19 (enter as a positive, whole number).
Indicate whether it should be:
.00
Added or
Subtracted ...........................
5.
a. Beneficiary’s share (line 5 × percent on line 3 —see
.00
instructions) ........................................................................
5a.
.00
b. Fiduciary’s share (line 5 minus line 5a) ............................................................................
5b.
6. Income to be reported by beneficiaries (Form 1041,
Schedule K-1 included—see instructions; total or net of
.00
lines 2 and 5a) .........................................................................
6.
2019 Form OR-41
00471901020000
Page 2 of 4, 150-101-041
Oregon Department of Revenue
(Rev. 08-02-19, ver. 01)
Name of estate or trust
FEIN
.00
7. Oregon taxable income of fiduciary (total or net of lines 4 and 5b) ....................................
7.
Oregon tax
.00
8. Tax using rate schedule on page 3, or from Schedule OR-SCH-P, line 11 ..........................
8.
.00
9. Reduced-rate tax amount and qualifying source(s)...............................................................
9.
9a.
NLTCG
9b.
PTE
.00
10. Total tax (add lines 8 and 9) ..................................................................................................
10.
Standard and carryforward credits
.00
11. Total standard credits from Schedule OR-ASC-FID, Section 3 ............................................
11.
.00
12. Tax minus standard credits (line 10 minus line 11; if line 11 is more than line 10, enter -0-)
12.
.00
13. Total carryforward credits from Schedule OR-ASC-FID, Section 4 ......................................
13.
.00
14. Tax after standard and carryforward credits (line 12 minus line 13) .....................................
14.
Payments and refundable credits
.00
15. Oregon income tax withheld (include Forms 1099 or W-2) ...................................................
15.
.00
16. Payments with OR-18-WC or OR-19 (don’t include copies of Forms OR-18-WC or OR-19) ...
16.
.00
17. Payments prior to filing your return. Include any extension payment made .........................
17.
.00
18. Oregon surplus credit (kicker). Enter your kicker amount (see instructions) .........................
18.
If you elect to donate your kicker to the State School Fund, enter -0- on line 18
and see lines 27 and 28 below.
.00
19. Total refundable credits from Schedule OR-ASC-FID, Section 5 .........................................
19.
.00
20. Total payments and refundable credits (add lines 15 through 19) ........................................
20.
Tax to pay or refund
.00
21. Tax due. Is line 14 more than line 20? If so, line 14 minus line 20 ...................... Tax due
21.
.00
22. Overpayment. Is line 20 more than line 14? If so, line 20 minus line 14 .... Overpayment
22.
.00
23. Penalty for filing or paying late (see instructions) ..................................................................
23.
.00
24. Interest due with this return (see instructions) .......................................................................
24.
.00
25. Total due (line 21 plus lines 23 and 24) ............................................................. Total due
25.
.00
26. Refund (line 22 minus lines 23 and 24) (see instructions) ......................................Refund
26.
Oregon surplus credit (kicker) donation
27.
If you elect to donate your total kicker to the State School Fund, check the box.
This election is irrevocable ..............................................................................................
27.
.00
Enter the amount of the kicker calculation here ................................................. Donation
28.
28.
2019 Form OR-41
00471901030000
Page 3 of 4, 150-101-041
Oregon Department of Revenue
(Rev. 08-02-19, ver. 01)
Name of estate or trust
FEIN
Schedule 1 —Oregon changes to distributable net income (DNI) and taxable income of fiduciary (TIF)
(Column A)
(Column B)
DNI
TIF
1. Distributable net income (federal Form 1041,
.00
Schedule B, line 7) ............................................
1.
2. Taxable income of fiduciary (from federal
.00
Form 1041, line 23) ................................................................................................................
2.
3.
Other changes. Identify:
.00
.00
_____________________________________
3.
3.
4. Revised distributable net income (column A,
line 1 plus line 3); enter here and on page 1,
.00
line 1 .................................................................
4.
.00
5. Total taxable income (column B, line 2 plus line 3) ...............................................................
5.
.00
6. Changes included on column A, line 3, that were distributed ...............................................
6.
.00
7. Revised taxable income of fiduciary (line 5 minus 6); enter here and on page 1, line 4 ........
7.
Schedule 2 —Fiduciary adjustment
(see instructions)
Subtractions
.00
8. 2019 federal income tax subtraction (see instructions, -0- to $6,800) ..................................
8.
9. Interest on U.S. obligations included in income on federal Form 1041 net of
.00
allocable administration and miscellaneous expenses .........................................................
9.
.00
10. Oregon income tax refund included as income on federal Form 1041 .................................
10.
.00
11. Total other subtractions from Schedule OR-ASC-FID, Section 2 .........................................
11.
.00
12. Add lines 8 through 11 ..........................................................................................................
12.
Additions
.00
13. Oregon income tax deducted on 2019 federal Form 1041 ...................................................
13.
.00
14. Interest on obligations of other states or their political subdivisions ....................................
14.
.00
15. Depletion in excess of adjusted basis ...................................................................................
15.
.00
16. Estate taxes on income in respect to a decedent not taxable by Oregon ............................
16.
.00
17. Total other additions from Schedule OR-ASC-FID, Section 1 ..............................................
17.
.00
18. Add lines 13 through 17 ........................................................................................................
18.
19. Fiduciary adjustment (difference between lines 12 and 18; enter as a positive, whole
.00
number). Indicate whether it should be: ................................................................................
19.
Added or
Subtracted. Enter amount on page 1, line 5.
2019 rate schedule—compute the tax using the following rates (see instructions)
If your taxable income is: ......................................Your tax is:
Not over $3,550 .......................................................5% of taxable income
Over $3,550 but not over $8,900 .............................$178 plus 7% of the excess over $3,550
Over $8,900 but not over $125,000 .........................$552 plus 9% of the excess over $8,900
Over $125,000 .........................................................$11,001 plus 9.9% of the excess over $125,000
2019 Form OR-41
00471901040000
Page 4 of 4, 150-101-041
Oregon Department of Revenue
(Rev. 08-02-19, ver. 01)
Name of estate or trust
FEIN
Under penalty of false swearing, I declare that the information in this return and any included forms or statements is true, correct, and complete.
Signature of executor or trustee
Print name
X
Title (if applicable)
Phone
Date
(
)
/
/
Check the box to authorize the following individual(s) to receive and provide confidential tax information relating to this return.
Preparer’s name (print)
Title
License number
Preparer’s mailing address
City
State
ZIP code
Signature of preparer
Phone
Date
(
)
/
/
X
Mail to: Oregon Department of Revenue, PO Box 14110, Salem OR 97309-0910.
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