This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for Form OR-706, 150-104-001 for the current year.
This document contains official instructions for Form OR-706 , and Form 150-104-001 . Both forms are released and collected by the Oregon Department of Revenue. An up-to-date fillable Form OR-706 (150-104-001) is available for download through this link.
Q: What is Form OR-706?
A: Form OR-706 is the Oregon Estate Transfer Tax Return.
Q: Who should file Form OR-706?
A: The executor or personal representative of an estate should file Form OR-706.
Q: What is the purpose of Form OR-706?
A: Form OR-706 is used to report and calculate the Oregon estate transfer tax.
Q: What information is required on Form OR-706?
A: Form OR-706 requires information about the deceased person's estate, assets, and beneficiaries.
Q: When should Form OR-706 be filed?
A: Form OR-706 should be filed within nine months after the date of death.
Q: Are there any filing extensions available for Form OR-706?
A: Yes, it is possible to request a six-month extension to file Form OR-706.
Q: How can Form OR-706 be filed?
A: Form OR-706 can be filed electronically or by mail.
Q: Is there a filing fee for Form OR-706?
A: Yes, there is a filing fee for Form OR-706, which is based on the value of the estate.
Instruction Details:
Download your copy of the instructions by clicking the link below or browse hundreds of other forms in our library of forms released by the Oregon Department of Revenue.