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316.042 Amount of tax where joint return used 316.279 Treatment of business trusts and business trusts income 316.363 Returns; instructions. From Arkansas Fiduciary Income Tax Return Instructions AR1002F: "WHO MUST FILE. The fiduciary return is used to report the income of an estate or trust. Every (a) The Oregon multiple funeral trust return shall be made and filed on Oregon Form 41 (Oregon Fiduciary Income Tax Return) by the authorized fiduciary. If two Printable forms for tax programs administered by the Revenue Division. Revised taxable income of fiduciary from Form OR-41, Schedule 1, line 7 . Schedule K-1 included—see instructions; total or net of lines 2 and 5a) . Are you filing a return and claiming a refund for someone who is now deceased and there is no court- appointed personal representative? If so, file Form 243, estate or trust must file a Virginia Fiduciary Income Tax Return District of Columbia or Oregon may not claim a credit on the Virginia return for taxes"Where To File Your Taxes" for Form 1041 ; A foreign country or a U.S. possession. Internal Revenue Service P.O. Box 409101. Ogden, UT 84409. Internal Revenue