Schedule OR-OSMP Instructions 
                                      Oregon Special Marital Property                                                    2023
                     Use this schedule for estates making an Oregon special marital property (OSMP) election  
                                   under Oregon Revised Statutes (ORS) 118.013 and 118.016.

                                                                   Column B. Show the fractional portion or percentage, if 100 
Schedule OR-OSMP instructions 
                                                                   percent isn’t OSMP property. Round to four decimal places.
Note: You aren’t required to submit page 2 of this form if only    Column C. Describe the property.
the surviving spouse will benefit from the marital property.       Column D. Show the value of the property for the election.
The Oregon special marital property (OSMP) election is an          Line 12. If more space is needed, include a continuation schedule. 
election made by the estate executor.                              Enter the total of all continuation schedules (if any) on this line.
This election is irrevocable.                                      Line 13. This is your OSMP election amount. Enter this 
Complete this schedule if there is a difference between your       amount on your Oregon-only Schedule M and add this 
federal and state marital deduction and you want to reduce         amount to your federal Schedule M amount on Form OR-706, 
the Oregon estate transfer tax debt.                               part 5, Recapitulation, line 520.
Does the trust or other property interest allow distributions to   Example: Federal Schedule M is $2.4 million plus your 
persons other than the surviving spouse? If yes, the executor      OSMP of $1 million equals a total of $3.4 million ($3,400,000) 
may use this schedule to elect a share of the trust or other prop- on Form OR-706, part 5, line 520.
erty interest for the benefit of the surviving spouse as OSMP.     Include Schedule OR-OSMP with your Form OR-706.
The surviving spouse and each permissible distributee must 
have their signatures notarized. A permissible distributee         Do you have questions or need help?
is a beneficiary who’s currently eligible to receive distribu-
tions of trust income or principal, whether the distribution       Internet
is mandatory or discretionary (ORS 130.010). Use page 2 of 
Schedule OR-OSMP to make the election and get consent                  www.oregon.gov/dor
from all permissible distributees.
                                                                   • Download forms, instructions, and publications.
Unless the executor identifies a fractional portion or per-        • Search FAQ.
centage of the trust or other property for this election, the 
executor is deemed to have made an OSMP election on the 
entire trust or other property.                                    Email

Line instructions                                                  estate.help.dor@ dor.oregon.gov
                                                                   This email address isn’t secure and confidentiality can’t be ensured. Gen-
Line 2. The total funeral and administrative expenses from         eral tax and policy questions only. We ask that professional tax preparers 
federal Schedule J claimed on Form OR-706, part 5, Reca-           and attorneys research questions before contacting us.
pitulation, line 513.
Line 3. The total debts, mortgages, and liens from federal         Correspondence
Schedule K claimed on Form OR-706, part 5, Recapitulation, 
lines 514 and 515.                                                 Estate Tax Unit, Business Division 
Line 4. The total net losses during administration and             Oregon Department of Revenue
expenses incurred administering property not subject to            PO Box 14110, Salem OR 97309-0910
claims from federal Schedule L claimed on Form OR-706,             Fax: 503-945-8787, Estate Tax Unit
part 5, Recapitulation, lines 518 and 519.
                                                                   Phone  
Line 5. The total marital bequests from federal Schedule M 
claimed on Form OR-706, part 5, Recapitulation, line 520.          503-378-4988 or 800-356-4222
Line 6. The total charitable bequests from federal Schedule O      Monday–Friday, 7:30 a.m.–5 p.m.
claimed on Form OR-706, part 5, Recapitulation, line 521.          Closed Thursdays from 9–11 a.m. Closed holidays.
Line 9. Oregon estate transfer tax filing threshold is $1 million. Wait times may vary.
Line 10. This is the minimum OSMP amount needed to                 Contact us for ADA accommodations or assistance in other 
reduce your Oregon estate transfer tax debt to zero.               languages.
Specific assets for OSMP election: Identify the specific 
property for the OSMP election.                                    In person 

Column A. Show the schedule and item number where                  Find directions and hours on our website.
the OSMP asset is identified for gross estate.                       www.oregon.gov/dor.
150-104-004-1 (Rev. 07-19-23)                                                                  2023 Schedule OR-OSMP Instructions