Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 118 - INHERITANCE TAX
Section 150-118-0090 - Due Dates and Extensions of Time to File

Universal Citation: OR Admin Rules 150-118-0090

Current through Register Vol. 63, No. 9, September 1, 2024

(1) An estate transfer tax return shall be filed and the tax shall be paid to the Department of Revenue no later than 12 months following the date of death of the decedent. An estate transfer tax return is due the day of the 12th calendar month after the decedent's death numerically corresponding to the day of the calendar month on which death occurred, except that, if the decedent dies on February 29 in a leap year, the estate transfer tax return and tax payment must be made on or before February 28 of the next year.

(2) When the due date falls on a Saturday, Sunday, or a legal holiday, the due date for filing the estate transfer tax return is the next succeeding day that is not Saturday, Sunday or a legal holiday. For this purpose, "legal holiday" means a holiday recognized statewide in Oregon or a holiday recognized in the District of Columbia.

(3) A request made to the department for an extension of time to file an estate transfer tax return must be made on a form prescribed by the department that applies to the year of the decedent's death. However, an estate is not required to request an extension of time to file an Oregon estate transfer tax return if the estate received an extension of time to file a federal estate transfer tax return from the IRS. In this situation, the estate is required to submit a copy of federal form 4768 and federal estate tax return form 706 with the originally filed Oregon estate transfer tax return. The length of an Oregon extension of time to file based on an IRS extension is determined by adding the extension granted by the IRS to the Oregon original return due date.

(a) If the estate's request for extension of time to file an estate transfer tax return is filed on or before the original due date of the estate transfer tax return, the department shall grant an extension of time to file an estate transfer tax return. The extension of time to file expires six months after the original due date of the estate transfer tax return.

(b) If the estate files a request for extension of time to file an estate transfer tax return after the original due date of the estate transfer tax return, the department may grant an extension of time to file only if the estate sets forth good and sufficient cause for the estate's failure to request an extension of time to file on or before the original due date of the estate transfer tax return. An extension of time to file granted under this provision expires six months after the original due date of the estate transfer tax return.

(c) The department may grant an additional six-month extension of time to file if the executor of the estate responsible for filing the estate transfer tax return is outside the United States when the return is due. An additional six-month extension of time to file shall not be approved unless an extension as described in subsection (a) or (b) of this section has been granted. The petition requesting an additional six-month extension of time to file must describe why it is impossible or impractical for the executor to file an estate transfer tax return by the end of the first extension period described in subsection (a) or (b) of this section. Any additional extension of time to file granted under this subsection expires twelve months after the original due date of the estate transfer tax return.

(d) Subsections (a) through (c) of this section do not apply to an extension of time to file that is allowed by the department based on an IRS granted extension of time to file to the estate transfer tax return.

(4) An extension of time to file, without an approved extension of time to pay, does not relieve the estate from the five percent penalty for failure to pay the tax on or before the original due date, and interest accrues during the extension period. See OAR 150-118-0170 for information regarding interest and penalty.

(5) Estates of decedents with a date of death before October 1, 2023, may file a request for extension of time to file an estate transfer tax return by following the provisions of OAR 150-118-0090 that were in effect prior to October 1, 2023.

Statutory/Other Authority: ORS 305.100 & 118.160

Statutes/Other Implemented: ORS 118.100 & 118.160

Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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