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            2024 Form OR-706
6           Page 1 of 3, 150-104-001                      Oregon Department of Revenue                      17512401010000                                                                                       6
7           (Rev. 05-28-24, ver. 01)                                                                                                                                                                             7
8           Oregon Estate Transfer Tax Return                                                                                                                                                                    8
9                                                                                                                                                                                                                9
10                                                                                                                                                                                                               10
11                                                               Submit original form—do not submit photocopy.                                                                                                   11
12                                                                            Part 1 (Print or type)                                                                                                             12
                                                                      Initial
13          X     •Amended            •Decedent first name       •           •Decedent last name                                                                         •Decedent Social Security number (DSSN) 13
14                   Return         XXXXXXXXXXXX                 X       XXXXXXXXXXXXXXXXXXXX                                                                 , Estate   999-99-9999– –                          14
15          Decedent domicile (legal residence)                                                                                                                                                                  15
16          •City                                          •County                                                                                       •State •Country                                         16
17                                                                                                                                                                                                               17
            XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXX XX                                                                                                  XXXXXXXXXXXXXXXXXXXXX
18          •Date of birth            •Date of death            •Year domicile established                                                                                                                       18
19          99/99/9999/ /             99/99/9999/ /              9999                                       X   •An extension of time tofile                                    X     •A separate                19
20          Is the estate being probated in Oregon?                                                              was previously requested                                              election is claimed       20
21          •If Yes—  Oregon county:      XXXXXXXXXXXXXXXXXXXXXXXXX                                         X   •An extension of time to pay                                                                     21
22          •Oregon probate number:       XXXXXXXXXXX                                                            was previously requested                                                                        22
23          •Executor name                                                                                  •Executor SSN                                                   •Executor FEIN                       23
24                                                                                                                                                                             –                                 24
            XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                             999-99-9999-                                   -                99-9999999
25          •Executor mailing address                                                  •City                                                                                • State •ZIP code                    25
26                                                                                                                                                                                                               26
            XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                        XXXXXXXXXXXXXXXXXXXXX XX                                                                     XXXXX-XXXX
27          •Executor title                                                                                                                                                 • Executor phone                     27
28                                                                                                                                                                                                               28
            XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                             ((999))999-9999–
29                                                Include a copy of all required schedules and supporting documents.                                                                                             29
30                                                                           Part 2—Tax computation                                                                                                              30
31            1.  Total gross estate (from page 3, part 5, line 512) ..............................................................................................••    1. 99,999,999,999.00.00                 31
32            2.  Total allowable deductions (from page 3, part 5, line 522) ................................................................................••          2. 99,999,999,999.00.00                 32
33            3.  Natural resource property exemption (include Schedule OR-NRE, see instructions) .......................................•                               3. 99,999,999,999.00.00                 33
34            4.  Taxable estate (line 1 minus lines 2 and 3, if applicable) ...................................................................................••       4. 99,999,999,999.00.00                 34
35            5.  Oregon estate tax (see instructions, part 6, for tax table) .................................................................................••        5. 99,999,999,999.00.00                 35
36            6.  Gross value of property located in Oregon (see instructions) ....................•• 6. 99,999,999,999.00.00                                                                                    36
37            7.  Oregon percentage (see instructions) ................................................................................................ •• 7. 999.9999.0000%                                     37
38            8.  Tax payable to Oregon (line 5 multiplied by line 7) ........................................................................................... ••    8. 99,999,999,999.00.00                  38
39            9.  Natural Resource Credit (from Schedule OR-NRC, line 12) ..............................................................................••               9. 99,999,999,999.00.00                 39
40          10.  Forest Conservation Tax Credit (see instructions) .............................................................................................  •10.      99,999,999,999.00.00                 40
41           11.  Net estate tax (line 8 minus lines 9 and 10) .......................................................................................................••11. 99,999,999,999.00.00                 41
42           12.  Amount paid by original due date of return (see instructions) ...........................................................................••12.            99,999,999,999.00.00                 42
43           13.  Tax due. Is line 11 more than line 12? If so, line 11 minus line 12 .....................................................................••13.            99,999,999,999.00.00                 43
44           14. Overpayment. Is line 12 more than line 11? If so, line 12 minus line 11 ..........................................................••14.                    99,999,999,999.00.00                 44
45           15.  Penalty for late filing or late payment (see instructions) ....................................................................................••15.      99,999,999,999.00.00                 45
46           16.  Interest on late payment (see instructions) ........................................................................................................••16. 99,999,999,999.00.00                 46
47           17. Total due(add lines 13, 15, and 16) ..................................................................................................................••17.99,999,999,999.00.00                 47
48           18. Refund (line 14 minus lines 15 and 16) .............................................................................................................••18.  99,999,999,999.00.00                 48
49          Signature and authorization: Under penalties of false swearing, I declare that I have examined this return, including accompanying schedules and statements. To the best of my                       49
50          knowledge and belief it is true, correct, and complete. If prepared by a person other than the executor, this declaration is based on all information of which the preparer has any knowledge.       50
51          Executor signature                                                                     Date                                                          Executor phone                                  51
52          X                                                                                      99/99/9999/ /                                                 ((999))999-9999–                                52
53          Title                                                                                  Executor SSN                                                  Executor FEIN                                   53
54                                                                                                       –   –                                                          –                                        54
            XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                    999-99-9999                                                   99-9999999
55                                                                                                                                                                                                               55
56                                                                                                                                                                                                               56
57                •  Check the box to authorize the following individual(s) to receive and provide confidential tax information relating to this return.                                                         57
                  • •
58          X     Preparer first name (print) •Initial •Preparer last name                            Title                                                                                                      58
59                                                                                                                                                                                                               59
                  XXXXXXXXXXXX X                      XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
60                •Preparer mailing address                                                          •City                                                                     •State •ZIP code                  60
61                                                                                                                                                                                                               61
                  XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX XX  XXXXX-XXXX
62                Preparer signature                                                                 Phone                                                       Date               •Preparer license            62
63                X                                                                                (999)(   )999-9999–                                          99/99/9999/ /       XXXXXXXXXX                   63
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             2024 Form OR-706
6           Page 2 of 3, 150-104-001                      Oregon Department of Revenue    17512401020000                                                                                                                               6
7           (Rev. 05-28-24, ver. 01)                                                                                                                                                                                                   7
8            •Decedent first name             •Initial  •Decedent last name                                                                                                                                                            8
9            XXXXXXXXXXXX                      X       XXXXXXXXXXXXXXXXXXXX , Estate                                                                                                                                                   9
10                                                                                                                                                                                                                                     10
11          Part 3—Elections by the executor                                        Check the “Yes” box for each question, if applicable. See instructions.                                                                            11
12                                                                                                                                                                                                                                     12
13            1. Do you elect alternate valuation? ...........................................................................................................................................................•  1.        X  Yes      13
14                                                                                                                                                                                                                                     14
15            2. Do you elect special use valuation? Include federal Schedule A-1 .......................................................................................................•  2.                             X Yes       15
16            3. Do you elect to postpone the part of the taxes attributable to a reversionary or remainder interest as described                                                                                                      16
17              in Section 6163? ....................................................................................................................................................................................•  3. X Yes       17
18                                                                                                                                                                                                                                     18
19          Part 4—General information                                   You must include a copy of the death certificate and all supporting documents. See instructions.                                                              19
20           •  1.  Marital status of the decedent at time of death:                                                                                                                                                                   20
21                                                                                    •Date divorce decree became final                                                                                                                21
22           X   Married  X       Single       X        Legally separated X Divorced: 99/99/9999/ /                                                                                                                                    22
23                                                                                                                                                                                                                                     23
24           X    Widow or •Deceased spouse name                •Initial •Last name                       •SSN of deceased                                                                      •Date of death                         24
25                widower                                                                                                                                                                                                              25
                           XXXXXXXXXXXX X                          XXXXXXXXXXXXXXXXXXXX 999-99-9999–            –                                                                               99/99/9999/ /
26                                                                                                                                                                                                                                     26
27           2.  •2a. Surviving spouse name    •Initial  •Last name                      •2b. Survivor SSN                                                                                     •2c. Amount received (see instructions) 27
28                                                                                                                                                                                                                                     28
               XXXXXXXXXXXX X                            XXXXXXXXXXXXXXXXXXXX999-99-9999–   –                                                                                                  99,999,999,999.00.00
29                                                                                                                                                                                                                                     29
30          3a.  Individuals (other than the surviving spouse), trusts, or other estates who receive benefits from the estate (don’t include charitable beneficiaries                                                                  30
31               shown in Schedule O) (see instructions). For Privacy Act Notice (applicable to individual beneficiaries only), see instructions for federal Form 1040.                                                                31
32           •Indiv. receiving $5,000 or more •Initial• Last name                   •Relation to decedent                                                                                      • Amount (see instructions)             32
33                                                                                                                                                                                                                                     33
             XXXXXXXXXXXX X  XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                          99,999,999,999.00.00
34           •Name of trust or estate receiving $5,000 or more                      •SSN                  •FEIN                                                                                                                        34
35                                                                                                         –                                                                                                                           35
            XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX999-99-999999-9999999– –
36           •Indiv. receiving $5,000 or more •Initial• Last name                   •Relation to decedent                                                                                      • Amount (see instructions)             36
37                                                                                                                                                                                                                                     37
             XXXXXXXXXXXX X  XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                          99,999,999,999.00.00
38           •Name of trust or estate receiving $5,000 or more                      •SSN                  •FEIN                                                                                                                        38
39                                                                                                         –                                                                                                                           39
            XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX999-99-999999-9999999– –
40           •Indiv. receiving $5,000 or more •Initial• Last name                   •Relation to decedent                                                                                      •Amount (see instructions)              40
41                                                                                                                                                                                                                                     41
             XXXXXXXXXXXX X  XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                          99,999,999,999.00.00
42           •Name of trust or estate receiving $5,000 or more                      •SSN                  •FEIN                                                                                                                        42
43                                                                                                         –                                                                                                                           43
            XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX999-99-999999-9999999– –
44           •Indiv. receiving $5,000 or more •Initial• Last name                   •Relation to decedent                                                                                      •Amount (see instructions)              44
45                                                                                                                                                                                                                                     45
             XXXXXXXXXXXX X  XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                          99,999,999,999.00.00
46           •Name of trust or estate receiving $5,000 or more                      •SSN                  •FEIN                                                                                                                        46
47                                                                                                         –                                                                                                                           47
            XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX999-99-999999-9999999– –
48           •Indiv. receiving $5,000 or more •Initial• Last name                   •Relation to decedent                                                                                      •Amount (see instructions)              48
49                                                                                                                                                                                                                                     49
             XXXXXXXXXXXX X  XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                          99,999,999,999.00.00
50           •Name of trust or estate receiving $5,000 or more                      •SSN                  •FEIN                                                                                                                        50
51                                                                                                         –                                                                                                                           51
            XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX999-99-999999-9999999– –
52           •Indiv. receiving $5,000 or more •Initial• Last name                   •Relation to decedent                                                                                      •Amount (see instructions)              52
53                                                                                                                                                                                                                                     53
             XXXXXXXXXXXX X  XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                          99,999,999,999.00.00
54           •Name of trust or estate receiving $5,000 or more                      •SSN                  •FEIN                                                                                                                        54
55                                                                                                         –                                                                                                                           55
            XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX999-99-999999-9999999– –
56           •Indiv. receiving $5,000 or more •Initial• Last name                   •Relation to decedent                                                                                      •Amount (see instructions)              56
57                                                                                                                                                                                                                                     57
             XXXXXXXXXXXX X  XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                          99,999,999,999.00.00
58           •Name of trust or estate receiving $5,000 or more                      •SSN                  •FEIN                                                                                                                        58
59                                                                                                         –                                                                                                                           59
            XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX999-99-999999-9999999– –
60                                                                                                                                                                                                                                     60
61          3b. All unascertainable beneficiaries and those who receive less than $5,000 ....................................................   ••3b.                                          99,999,999,999.00.00                    61
62                                                                                                                                                                                                                                     62
63           3c. Total ................................................................................................................................................................   ••3c.99,999,999,999.00.00                    63
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            2024 Form OR-706
6           Page 3 of 3, 150-104-001                Oregon Department of Revenue                                     17512401030000                                                                                         6
7           (Rev. 05-28-24, ver. 01)                                                                                                                                                                                        7
8           •Decedent first name     •Initial    • Decedent last name                                                                                                                                                       8
9            XXXXXXXXXXXX              X     XXXXXXXXXXXXXXXXXXXX , Estate                                           Check the “Yes” box for each question, if applicable.                                                  9
10            4.  Does the gross estate contain any Section 2044 property [qualified terminable interest property (QTIP) from a prior gift or                                                                               10
11             estate]? (Schedule F) ......................................................................................................................................................................... ••  4. X Yes 11
12          If you answer “Yes” to any of questions 5–12, you must include additional information as described in the instructions.                                                                                         12
13            5. a. Was any insurance on the decedent’s life not included on the return as part of the gross estate? (Schedule D, Form 712) ........••                                                            5a. X Yes 13
14              b. Did the decedent own any insurance on the life of another that is not included                                                                                                                           14
15                 in the gross estate? (Schedule D, Form 712) .....................................................................................................................................••            5b. X Yes 15
16            6. Did the decedent, at the time of death, own any property as a joint tenant with right of survivorship in which (a) one or more                                                                             16
17              of the other joint tenants was someone other than the decedent’s spouse, and (b) less than the full value of the property is                                                                                17
18              included on the return as part of the gross estate? (Schedule E) ...................................................................................................... ••                         6. X Yes 18
19            7. a. Did the decedent, at the time of death, own any interest in a partnership or unincorporated business, limited liability                                                                                 19
20              company, or any stock in an inactive or closely held corporation? ................................................................................................••                              7a. X Yes 20
21             b. If yes, was the value of any interest owned (from 7a) discounted on this estate tax return? If yes, see the federal                                                                                       21
22               instructions on reporting the total accumulated or effective discounts taken on Schedule F or G ................................................••                                               7b. X Yes 22
23            8. Did the decedent make any transfer described in                                                                                                                                                            23
24              Section 2035, 2036, 2037, or 2038? (Schedule G) .............................................................................................................................••                    8. X Yes 24
25            9. Were there in existence at the time of the decedent’s death:                                                                                                                                               25
26              a. Any trusts created by the decedent during his or her lifetime? (Schedule G and trust document) ................................................••                                              9a. X Yes 26
27              b. Any trusts not created by the decedent under which the decedent possessed any power, beneficial interest,                                                                                                27
28              or trusteeship? (Schedule F and trust document)...........................................................................................................................••                      9b. X Yes 28
29          10. Did the decedent ever possess, exercise, or release any                                                                                                                                                     29
30              general power of appointment? (Schedule H) ....................................................................................................................................••                 10. X Yes 30
31           11. Was the decedent, immediately before death, receiving an annuity described in the “General” paragraph of the instructions                                                                                  31
32           for Schedule I? (Schedule I) ................................................................................................................................................................••      11. X Yes 32
33           12. Was the decedent ever the beneficiary of a trust for which a deduction was claimed by the estate of a pre-deceased spouse                                                                                  33
34           under Section 2056(b)(7) which isn’t reported on this return? If “Yes,” include an explanation .........................................................••                                           12. X Yes 34
35          Part 5—Recapitulation                                                                                                                                                                                           35
36          Gross estate                                                                                             (a) Alternate value                                     (b) Value at date of death                     36
37          501.  Schedule A—Real estate ..................................................................••    501.99,999,999,999.00.00•99,999,999,999.00.00                                                              37
38          502.  Schedule B—Stocks and bonds ...................................................... ••          502.99,999,999,999.00.00•99,999,999,999.00.00                                                              38
39          503.  Schedule C—Mortgages, notes, and cash ......................................                •• 503.99,999,999,999.00.00•99,999,999,999.00.00                                                              39
40          504.  Schedule D—Insurance on the decedent’s life [include Form(s) 712]••...                         504.99,999,999,999.00.00•99,999,999,999.00.00                                                              40
41          505.  Schedule E—Jointly owned property ...............................................••            505.99,999,999,999.00.00•99,999,999,999.00.00                                                              41
42          506.  Schedule F— Other miscellaneous property .....................................••               506.99,999,999,999.00.00•99,999,999,999.00.00                                                              42
43          507.  Schedule G— Transfers during decedent’s life ......................................••          507.99,999,999,999.00.00•99,999,999,999.00.00                                                              43
44          508.  Schedule H—Powers of appointment ..............................................••              508.99,999,999,999.00.00•99,999,999,999.00.00                                                              44
45          509.  Schedule I—Annuities ...................................................................... •• 509.99,999,999,999.00.00•99,999,999,999.00.00                                                              45
46          510.  Total gross estate (add lines 501 through 509) .................................••             510.99,999,999,999.00.00•99,999,999,999.00.00                                                              46
47          511.  Schedule U—Qualified conservation easement exclusion ...............••                         511.99,999,999,999.00.00•99,999,999,999.00.00                                                              47
48          512.  Total gross estate less exclusion (line 510 minus line 511).                                                                                                                                              48
49                Enter here and on part 2, line 1 ........................................................••    512.99,999,999,999.00.00•99,999,999,999.00.00                                                              49
50          Deductions                                                                                                                                                       Amount                                         50
51          513.  Schedule J—Funeral expenses and expense incurred in administering property subject to claims ......... ••                                              513.99,999,999,999.00.00                           51
52          514.  Schedule K—Debts of the decedent .......................................................................................................... ••         514.99,999,999,999.00.00                           52
53          515.  Schedule K—Mortgages and liens ............................................................................................................. ••        515.99,999,999,999.00.00                           53
54          516.  Total of lines 513 through 515 .................................................................................................................... •• 516.99,999,999,999.00.00                           54
55          517.  Allowable amount of deductions from line 516 (see instructions) .............................................................. ••                      517.99,999,999,999.00.00                           55
56          518.  Schedule L—Net losses during administration .......................................................................................... ••              518.99,999,999,999.00.00                           56
57          519.  Schedule L—Expenses incurred in administering property not subject to claims ..................................... ••                                  519.99,999,999,999.00.00                           57
58          520.  Schedule M—Bequests, etc., to surviving spouse (see instructions) or Oregon Schedule OR-OSMP ..... ••                                                  520.99,999,999,999.00.00                           58
59          521.  Schedule O—Charitable, public, and similar gifts and bequests ............................................................... ••                       521.99,999,999,999.00.00                           59
60          522.  Total deductions (add lines 517 through 521) (Enter here and on part 2, line 2) ...................................... ••                              522.99,999,999,999.00.00                           60
61                                                                                                                                                                                                                          61
62          Part 6—Estate transfer tax table. See part 6 in the instructions for the tax table, computation instructions, and an example.                                                                                   62
63          Include a copy of all required schedules and supporting documents. Mail to: See instructions. Addresses have changed.                                                                                           63
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