Enlarge image | 1 1 1 2 2 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 Form With grid With grid & data2 84 85 3 4 82 83 3 3 4 4 5 Office use only 5 2022 Form OR-706 6 Page 1 of 3, 150-104-001 Oregon Department of Revenue 17512201010000 6 7 (Rev. 05-26-22, 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 Initial 23 •Executor first name • •Executor last name •Executor SSN •Executor FEIN 23 24 – 24 XXXXXXXXXXXX X XXXXXXXXXXXXXXXXXXXX 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. Reserved ............................................................................................................................................................• • 3. 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 (line 6 divided by line 1, round to four decimal places, no more than 100%) .... •• 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. Net estate tax (line 8 minus line 9) ...................................................................................................................•• 10. 99,999,999,999.00.00 40 41 11. Amount paid by original due date of return (see instructions) ...........................................................................••11. 99,999,999,999.00.00 41 42 12. Tax due (line 10 minus line 11) ...........................................................................................................................••12. 99,999,999,999.00.00 42 43 13. Overpayment (line 11 minus line 10) ..................................................................................................................••13. 99,999,999,999.00.00 43 44 14. Penalty for late filing or late payment (see instructions) ....................................................................................••14. 99,999,999,999.00.00 44 45 15. Interest on late payment (see instructions) ........................................................................................................••15. 99,999,999,999.00.00 45 46 16. Total due(add lines 12, 14, and 15) ..................................................................................................................••16. 99,999,999,999.00.00 46 47 17. Refund (line 13 minus lines 14 and 15) .............................................................................................................••17. 99,999,999,999.00.00 47 48 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 64 64 1 2 65 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 65 84 85 3 4 82 83 66 66 |
Enlarge image | 1 1 1 2 2 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 2 84 85 3 4 82 83 3 3 4 4 5 5 2022 Form OR-706 6 Page 2 of 3, 150-104-001 Oregon Department of Revenue 17512201020000 6 7 (Rev. 05-26-22, 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 64 64 1 2 65 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 65 84 85 3 4 82 83 66 66 |
Enlarge image | 1 1 1 2 2 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 2 84 85 3 4 82 83 3 3 4 4 5 5 2022 Form OR-706 6 Page 3 of 3, 150-104-001 Oregon Department of Revenue 17512201030000 6 7 (Rev. 05-26-22, 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 64 64 1 2 65 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 65 84 85 3 4 82 83 66 66 |