Hello Tax Professionals,

The recent Federal Tax Relief Act of 2010 allows an automatic extension to file and pay the federal estate tax to September 17, 2011, if the decedent’s date of death is January 1, 2010, through December 17, 2010. The automatic federal extension does not change the requirements for filing or paying the Oregon Inheritance Tax. Oregon requires:

    (1)  the Oregon inheritance tax return, Form IT-1, and inheritance tax payment received by the department nine months after the decedent's date of death (due date), or

    (2)  a request for an extension to file the Oregon inheritance tax return, Form IT-1, and payment of the Oregon inheritance tax received by the department nine months after the decedent’s date of death (due date), or

    (3)  a request for an extension to file the Oregon inheritance tax return, Form IT-1, and request for extension of time to pay the Oregon inheritance tax received no later than nine months after the decedent’s date of death (due date).

Payment received after the original or Oregon approved extended payment due date will be subject to interest and penalty. Please visit our website at www.oregon.gov/DOR for more Oregon inheritance tax information. If you have other questions, 

    email us at estate.help.dor@state.or.us, or

    call our taxpayer assistance at 503.378.4988, or

    call toll-free from an Oregon prefix 1.800.356.4222.

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Estate Tax Unit

Oregon Department of Revenue