Or. Admin. R. 150-316-0452 - Decedents’ Estate: Application for Discharge From Personal Liability for Tax on Decedent’s Income

150-316-0452
Decedents’ Estate: Application for Discharge from Personal Liability for Tax on Decedent’s Income

(1) The representative of a decedent’s estate may make written application to the department for discharge from personal liability for tax on the decedent’s income. This application must be made after filing the decedent’s final individual income tax return, or any individual income tax returns the representative of a decedent’s estate is required to file on behalf of the decedent because the decedent failed to file the required returns prior to their death.

(2) The written application must include the following information:

(a) The name of the decedent;

(b) The decedent’s Social Security Number;

(c) A list of the tax years for which the representative of a decedent’s estate filed individual income tax returns on behalf of the decedent during the period of estate administration. The representative of a decedent’s estate must also provide a copy of the document which shows they were appointed to represent the estate.

(3) The discharge becomes effective nine months after the department receives the application for discharge, if the representative of a decedent’s estate has received no notification of tax liability during that time, or if notification of tax liability was received and paid during that time.

(4) The discharge does not apply to tax liability resulting from assets of the decedent’s estate which are still in the possession or control of the representative of a decedent’s estate.

(5) The failure of a representative of a decedent’s estate to make application under this subsection does not affect the protection available to the representative under ORS 116.113(2), 116.123 and 116.213.