Oregon Claim to Refund Due a Deceased Person

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Claim to Refund Due a Deceased Person
Form OR-243, Claim to Refund Due a Deceased Person, 150-101-032Clear form

Form OR-243

Office use only
Date received

00410001010000

Oregon Department of Revenue

Page 1 of 1, 150-101-032
(Rev. 08-31-23, ver. 01)

Claim to Refund Due a Deceased Person
Submit original form—do not submit photocopy

For calendar year(s)
Decedent first name
Date of death

Decedent

Decedent last name

Claimant first name

Decedent Social Security number (SSN)

Claimant SSN

Street address

City

ZIP code

Phone

)

(

Street address (permanent residence or domicile on date of death)
State

Claimant

Claimant last name

State

1. Has a personal representative for the estate been appointed by the court?.......................................... 1.
If “Yes,” the personal representative must claim the refund.
2. Has a small-estate affidavit been filed with the county clerk?.................................................................2.
If “Yes,” the responsible party on the small-estate affidavit must claim the refund.
3. Has the probate or small estate closed?..................................................................................................3.
If “Yes,” claimant from number 6 below must claim the refund.
4. If the estate is to be probated, I am filing this statement as a (check one box only):
(a)

Personal representative of estate. (Attach a copy of court appointment.)

(b)

Responsible party filing affidavit for a small estate. (Attach a copy of the affidavit.)

For nonprobated or closed estates
5. Does the total due the decedent (except for salary or wages) from all state of Oregon
agencies exceed $10,000?.......................................................................................................................5.
If “Yes,” you must file a small-estate affidavit or open a probate to receive the refund.
6. If the estate isn’t to be probated or probate has closed, I qualify for payment under
one of the following kinship groups (check one box only):

ZIP code

Yes

Revenue Finance use only

Surviving spouse or registered domestic partner.

Trustee of a revocable inter vivos trust created by the decedent.

Children of the decedent or children of the decedent’s deceased child.

Parents of the decedent.

_______________________________________________
_______________________________________________
_______________________________________________

Brothers and/or sisters of the decedent.

Nephews and/or nieces of the decedent.
Attach a photocopy of the death certificate.
If you have the original refund check, send it back with this form.
Signature and verification
I promise to use all of the money to pay the expenses of the last illness and funeral of the decedent if necessary. If, after payment of
the check by the state treasurer, the decedent’s estate is probated, I promise to account fully to the personal representative.
If nonprobated, I promise to account fully to other persons entitled to share in this refund. I understand that the state of Oregon isn’t
responsible for such accounting. I declare that there are no family members who are more closely related to the decedent.
I declare under the penalties of false swearing that the statements herein are true.
Claimant signature

Date

Return this form to: Oregon Department of Revenue, 955 Center Street NE, Salem OR 97301-2555

Extracted from PDF file 2023-oregon-form-243.pdf, last modified November 2017

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More about the Oregon Form 243 Individual Income Tax TY 2023

Use Form 243, Claim to Refund Due a Deceased Person, 150-101-032, to claim a tax refund on behalf of a deceased taxpayer.

We last updated the Claim to Refund Due a Deceased Person in February 2024, so this is the latest version of Form 243, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 243 directly from TaxFormFinder. You can print other Oregon tax forms here.

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Other Oregon Individual Income Tax Forms:

TaxFormFinder has an additional 50 Oregon income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form OR-40 Instructions	Individual Income Tax Return Instructions for Full-year Residents
Form 40-ESV	Estimated Income Tax Payment Voucher Estimated
Schedule OR-A	Oregon Itemized Deductions
Form 40	Resident Individual Income Tax Return Extension
Form OR-STT-1	Oregon Quarterly Statewide Transit Tax Withholding Return

Download all OR tax forms 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 243 from the Department of Revenue in February 2024.

Show Sources >

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Oregon Form 243

We have a total of twelve past-year versions of Form 243 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form 243