OAR 150-118-0050
Apportionment of Tax

This rule applies to estates of decedents who die before January 1, 2012.


Where property is left in two or more states by a decedent, the maximum state tax credit allowed against the federal estate tax is apportioned. The numerator of the apportionment formula is the value for federal estate tax purposes of the property within the jurisdiction of this state notwithstanding that some of such property for Oregon inheritance tax purposes may be exempt, deductible, appraised at different values or considered in computing a credit. The denominator of the apportionment formula is the value of the gross estate for federal estate tax purposes.


The executor shall, upon demand, file a copy of the federal estate tax return and such other information deemed necessary by the Department in the computation of the additional tax. In case of failure to file such returns as these rules provide, the Department shall compute the tax upon the basis of the best information available.


If the amount of federal estate tax is increased or decreased subsequently, the pick-up tax imposed upon such estate shall be changed accordingly. In such case it is the duty of the executor to notify the Department of the changes.


Example of apportionment of federal credit where decedent leaves property in three states that impose death taxes: [See PDF link below.]
[ED. NOTE: To view attachments referenced in rule text, click here to view rule.]

Source: Rule 150-118-0050 — Apportionment of Tax, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-118-0050.

Last Updated

Jun. 8, 2021

Rule 150-118-0050’s source at or​.us