This version of the form is not currently in use and is provided for reference only. Download this version of Form OR-706 (150-104-001) for the current year.
This is a legal form that was released by the Oregon Department of Revenue - a government authority operating within Oregon. Check the official instructions before completing and submitting the form.
Q: What is Form OR-706?
A: Form OR-706 is the Oregon Estate Transfer Tax Return.
Q: What is the purpose of Form OR-706?
A: The purpose of Form OR-706 is to report and pay the Oregon estate transfer tax.
Q: Who needs to file Form OR-706?
A: Form OR-706 needs to be filed by the personal representative of the estate.
Q: When should Form OR-706 be filed?
A: Form OR-706 should be filed within nine months after the date of death.
Q: What information is required on Form OR-706?
A: Form OR-706 requires information about the deceased person, the estate, and the estate beneficiaries.
Q: Are there any exemptions or deductions available for the Oregon estate transfer tax?
A: Yes, there are exemptions and deductions available for the Oregon estate transfer tax. You should consult the instructions for Form OR-706 or seek professional tax advice for more information.
Q: Is there a filing fee for Form OR-706?
A: Yes, there is a filing fee for Form OR-706. The current fee can be found in the instructions for the form or by contacting the Oregon Department of Revenue.
Q: What happens if Form OR-706 is filed late?
A: If Form OR-706 is filed late, penalties and interest may be assessed.
Q: Is Form OR-706 the same as the federal estate tax return?
A: No, Form OR-706 is specific to the Oregon estate transfer tax and is separate from the federal estate tax return (Form 706).
Form Details:
Download a fillable version of Form OR-706 (150-104-001) by clicking the link below or browse more documents and templates provided by the Oregon Department of Revenue.