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Oregon Oregon Fiduciary Income Tax Return
Extracted from PDF file 2023-oregon-form-41.pdf, last modified July 2023Oregon Fiduciary Income Tax Return
Clear form 2023 Form OR-41 Office use only Date received 00472301010000 Oregon Department of Revenue Page 1 of 4, 150-101-041 (Rev. 07-18-23, ver. 01) • Oregon Fiduciary Income Tax Return Payment Penalty date Submit original form—do not submit photocopy • • Amended return • Fiscal year beginning: If amending for a net operating loss (NOL), period end date the NOL was generated: Month Day Month Day / Day 1 Year • Ending: / / • • Trust or estate federal employer identification number (FEIN) Check if new FEIN – • / / Month Year Year / • Trust or estate name—print clearly or type • New name • • Executor or trustee name • New name • • New address Extension to file Form OR-24 is included • Title (TTEE or PR) • Street address or PO Box • State • City • A. Check only one box: An estate—date of death: – Decedent SSN: A bankruptcy estate – / B. This is: / A funeral trust • ZIP code • A trust A trust filing as an estate. Include federal Form 8855. / / Date of death: – – Decedent SSN: • A first return Phone ( A final return ) • C. Check one box: – • D. If exempt organization, check federal form filed: An Oregon resident 990-T—Specify your due date: A nonresident / / A part-year trust (use Other—Specify: Schedule OR-SCH-P to compute the tax) Complete this form by beginning with page 3, Schedules 1 and 2. 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. .00 2. Distribution deduction (see instructions).................................. • 2. a. Tax-exempt income deducted in computing .00 line 2................................... • 2a. .00 b. Add lines 2 and 2a............. • 2b. . 3. Percentage (line 2b divided by line 1)................ • 3. % (Round to four decimal places) 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: • Added or • Subtracted............................ • 5. .00 .00 a. Beneficiary’s share (line 5 × percent on line 3—see .00 instructions)......................................................................... • 5a. 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. .00 2023 Form OR-41 Page 2 of 4, 150-101-041 (Rev. 07-18-23, ver. 01) Oregon Department of Revenue 00472301020000 Estate or trust name FEIN – 7. Oregon taxable income of fiduciary (total or net of lines 4 and 5b) ..................................... • 7. .00 Oregon tax 8. Tax using rate schedule on page 3, or from Schedule OR-SCH-P, line 11........................... • 9. Reduced-rate tax amount and qualifying source(s)............................................................... • 8. 9. .00 .00 10. Total tax (add lines 8 and 9)................................................................................................... • 10. .00 Standard and carryforward credits 11. Total standard credits from Schedule OR-ASC-FID, Section 3............................................. • 12. Tax minus standard credits (line 10 minus line 11; if line 11 is more than line 10, enter 0)..... • 13. Total carryforward credits from Schedule OR-ASC-FID, Section 4....................................... • 14. Tax after standard and carryforward credits (line 12 minus line 13)...................................... • .00 .00 .00 .00 • 9a. NLTCG • 9b. PTE 11. 12. 13. 14. Payments and refundable credits 15. Oregon income tax withheld (include Forms 1099 or W-2).................................................... • 15. 16. Payments with OR-18-WC or OR-19 (don’t include copies of Forms OR-18-WC or OR-19).... • 16. 17. Payments prior to filing your return. Include any extension payment made.......................... • 17. 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. 19. Total refundable credits from Schedule OR-ASC-FID, Section 5.......................................... • 19. 20. Total payments and refundable credits (add lines 15 through 19)......................................... • 20. Tax to pay or refund 21. Tax due. Is line 14 more than line 20? If so, line 14 minus line 20....................... Tax due • 22. Overpayment. Is line 20 more than line 14? If so, line 20 minus line 14..... Overpayment • 23. Penalty for filing or paying late (see instructions)................................................................... • 24. Interest due with this return (see instructions)........................................................................ • 25. Total due (line 21 plus lines 23 and 24).............................................................. Total due • 26. Refund (line 22 minus lines 23 and 24) (see instructions).......................................Refund • 21. 22. 23. 24. 25. 26. .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 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. 28. Enter the amount of the kicker here.................................................................... Donation • 28. .00 Go to page 4 2023 Form OR-41 Oregon Department of Revenue Page 3 of 4, 150-101-041 (Rev. 07-18-23, ver. 01) 00472301030000 Estate or trust name FEIN – Schedule 1—Oregon changes to distributable net income (DNI) and taxable income of fiduciary (TIF) (Column A) (Column B) DNI TIF .00 1. Distributable net income (see instructions)....... • 1. 2. Taxable income of fiduciary (see instructions)....................................................................... • 3. • Other changes. Identify: .00 • ______________________________________ • 3. 4. Revised distributable net income (column A, line 1 plus line 3); enter here and on page 1, .00 line 1.................................................................. • 4. 5. Total taxable income (column B, line 2 plus line 3)................................................................ • 6. Changes included on column A, line 3, that were distributed................................................ • 7. Revised taxable income of fiduciary (line 5 minus 6); enter here and on page 1, line 4......... • Schedule 2—Fiduciary adjustment (see instructions) Subtractions 8. 2023 federal income tax subtraction(see instructions, 0 to $7,800)..................................... • 9. Interest on U.S. obligations included in income on federal Form 1041 net of allocable administration and miscellaneous expenses.......................................................... • 10. Oregon income tax refund included as income on federal Form 1041.................................. • 11. Total other subtractions from Schedule OR-ASC-FID, Section 2.......................................... • 12. Total subtractions (add lines 8 through 11)............................................................................ • Additions 13. Oregon income tax deducted on 2023 federal Form 1041.................................................... • 14. Interest on obligations of other states or their political subdivisions..................................... • 15. Depletion in excess of adjusted basis.................................................................................... • 16. Estate taxes on income in respect to a decedent not taxable by Oregon............................. • 17. Total other additions from Schedule OR-ASC-FID, Section 1............................................... • 18. Total additions (add lines 13 through 17)................................................................................ • 19. Fiduciary adjustment (difference between lines 12 and 18; enter as a positive, whole number). Indicate whether it should be:................................................................................. • • Added or • 2. .00 3. .00 5. 6. 7. .00 .00 .00 8. .00 9. 10. 11. 12. .00 .00 .00 .00 13. 14. 15. 16. 17. 18. .00 .00 .00 .00 .00 .00 19. .00 Subtracted. Enter amount on page 1, line 5. Go to page 1 2023 rate schedule—compute the tax using the following rates (see instructions) If your taxable income is:.......................................Your tax is: Not over $4,050........................................................4.75% of taxable income Over $4,050 but not over $10,200............................$192 plus 6.75% of the excess over $4,050 Over $10,200 but not over $125,000........................$607 plus 8.75% of the excess over $10,200 Over $125,000..........................................................$10,652 plus 9.9% of the excess over $125,000 2023 Form OR-41 Page 4 of 4, 150-101-041 (Rev. 07-18-23, ver. 01) 00472301040000 Oregon Department of Revenue Estate or trust name 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. Executor or trustee signature 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 name (print) Title • Preparer license number Preparer mailing address City State Preparer signature X Phone ( ZIP code Date ) See instructions for mailing addresses. – / /
2023 Form OR-41, Oregon Fiduciary Income Tax Return, 150-101-041
More about the Oregon Form 41 Corporate Income Tax Tax Return TY 2023
We last updated the Oregon Fiduciary Income Tax Return in January 2024, so this is the latest version of Form 41, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 41 directly from TaxFormFinder. You can print other Oregon tax forms here.
Related Oregon Corporate Income Tax Forms:
TaxFormFinder has an additional 50 Oregon income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Oregon Form 41.
| Form Code | Form Name |
|---|---|
| Form 41-V | Oregon Fiduciary Payment Voucher and Instructions |
View all 51 Oregon Income Tax Forms
Form Sources:
Oregon usually releases forms for the current tax year between January and April. We last updated Oregon Form 41 from the Department of Revenue in January 2024.
Form 41 is an Oregon Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Oregon Form 41
We have a total of twelve past-year versions of Form 41 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 41
2023 Form OR-41, Oregon Fiduciary Income Tax Return, 150-101-041
2022 Form 41
2022 Form OR-41, Oregon Fiduciary Income Tax Return, 150-101-041
2021 Form 41
2021 Form OR-41, Oregon Fiduciary Income Tax Return, 150-101-041
2020 Form 41
2020 Form OR-41, Oregon Fiduciary Income Tax Return, 150-101-041
2019 Form 41
2019 Form OR-41, Oregon Fiduciary Income Tax Return, 150-101-041
2018 Form 41
2018 Form OR-41, Oregon Fiduciary Income Tax Return, 150-101-041
2017 Form 41
2017 Form OR-41, Oregon Fiduciary Income Tax Return, 150-101-041
2016 Form 41
2015 Form 41, Oregon Fiduciary Income Tax Return and Instructions, 150-101-041
2015 Form 41
2015 Form 41, Oregon Fiduciary Income Tax Return and Instructions, 150-101-041
2014 Form 41
2013 Form 41, Oregon Fiduciary Income Tax Return and Instructions, 150-101-041
2012 Form 41
2012 Form 41, Oregon Fiduciary Income Tax Return and Instructions, 150-101-041
2011 Form 41
Form 41, Oregon Fiduciary Income Tax Return, 2011
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