Droits de succession dans l'Oregon

Oregon Estate Tax Forms & Deadlines Formulaires et échéances de l'impôt sur les successions dans l'Oregon

Oregon Estate Tax Forms & Deadlines

Oregon Estate Tax — Forms & Deadlines

Dernière mise à jour : 23 Oct 2025 - Auteur : Alexander Foelsche CPA (US), WP (DE), RE (CH)

Oregon Estate Tax — Forms & Deadlines

One-stop page for Oregon estate tax filing: who must file, which forms you need, due dates and extensions, payment and penalties, lien/clearance notes, and practical checklists. Oregon’s threshold is $1,000,000—well below the federal exclusion.

Tête en l'air. The Oregon return OR-706 and any payment are generally due 9 mois after death. A extension du dépôt (typically up to 6 months) may be available; it does not extend time to pay. Interest/penalties apply to late payment. ORS ch. 118 - OR-706

Qui doit déposer une demande ?

Résidents
Fichier OR-706 when the Oregon-computed taxable estate exceeds $1,000,000 (per OR-706 instructions for the year of death).
Non-résidents
La taxe ne s'applique qu'aux Oregon-situs property (real property/tangibles). Allocate deductions consistently; file for the Oregon portion only.
No portability
Oregon does pas offer state portability. QTIP generally follows federal concepts; state-only QTIP is commonly used (see Planning).

Formulaires de base & où les obtenir

Formulaires de l'Oregon

  • OR-706 — Oregon Estate Tax Return (with instructions/checklists).
  • OR-706-V — Payment Voucher (for check payments with return/extension/tentative payment).
  • Annexe OR-706-NRC - Crédit pour les ressources naturelles (si les biens agricoles, forestiers ou commerciaux peuvent être éligibles).
  • Procuration — DOR authorization (optional) for representatives.

Get the current versions and e-payment options on the Oregon DOR “Estate Transfer Tax / OR-706” pages.

Références fédérales à joindre

  • Formulaire 706 (or 706-NA) relevant pages/schedules and Formulaire 712 (life insurance), as applicable.
  • Appraisals, deeds/property records, will/trust, letters of authority, documentation for deductions.

If no federal return is required, include consistent pro-forma federal schedules (per OR-706 instructions).

Délais, prolongations et versements

ObjetÀ l'échéanceOùNotes
OR-706 (estate tax return) 9 mois après la date du décès Oregon DOR Payment is due at the same time; interest accrues after the due date.
Extension du dossier généralement jusqu'à +6 mois DOR (see instructions) If an IRS Formulaire 4768 is approved, include it. A filing extension n'est pas prolonger le délai de paiement.
Extension / tentative payment Avant la date d'échéance initiale de 9 mois e-Pay ou OR-706-V Making a tentative payment limits interest/penalties; claim it later on OR-706.
Paiements échelonnés/difficultés By application/election DOR (par instructions) In hardship cases, payment arrangements may be available; interest runs. Consider coordination with federal §6166/§6161 where relevant.

Comment déposer et payer

Dépôt électronique / envoi postal

Follow the OR-706 instructions for addresses and submission. Use DOR e-payment portals where possible; if paying by check, include OR-706-V.

Paiement, pénalités et intérêts

  • Payment is due at 9 months; late amounts accrue interest.
  • Late filing/payment penalties per OR-706 instructions (in addition to interest).
  • If liability is uncertain, make a paiement provisoire and reconcile at filing.

Listes de contrôle pratiques

Avant le dépôt

  • Confirm residency; for nonresidents, list Oregon-situs assets and allocable deductions separately.
  • Assemble federal schedules (706/706-NA), appraisals, and support.
  • Test the $1M threshold; preliminarily screen the Crédit pour les ressources naturelles (OR-706-NRC) if applicable.
  • Plan cash needs for the month-9 payment; consider a filing extension (payment still due).

When extending or paying

  • Attach IRS 4768 approval if you have one, or follow Oregon’s extension process per the instructions.
  • Utilisation OR-706-V for extension/tentative payments or pay online.
  • Keep confirmations for later credit on OR-706.

FAQ

When is OR-706 due?

Neuf mois after the date of death. Payment is due at the same time; filing extensions do not extend time to pay.

Comment puis-je obtenir un délai supplémentaire pour déposer ma demande ?

Typically via a Prolongation de 6 mois du délai de dépôt under the OR-706 instructions. If you obtained an IRS 4768, include it. Payment remains due at 9 months.

Can I pay in installments or get a payment extension?

In hardship situations, a deferral or installment plan may be available; interest applies. Coordinate with federal §6166/§6161 where appropriate.

What attachments are required?

Relevant pages/schedules of Form 706/706-NA, Formulaire 712 if applicable, appraisals, deeds, will/trust, letters of authority, and deduction support. For the Natural Resource Credit, include the additional required schedules and documentation.

Pages connexes : Vue d'ensemble - Guide du non-résident - Planification - Cas - Calculatrice

Références

  1. ORS Chapter 118 — Oregon estate tax framework; resident/nonresident; threshold & rates.
  2. Oregon DOR — OR-706 Return & Instructions; OR-706-V (Payment); schedules including the Natural Resource Credit.
  3. OAR 150-118 - Règles administratives (élections, calcul, procédures).
  4. Formulaire 706/706-NA de l'IRS et instructions - base fédérale, évaluation, références maritales/QTIP, §6166.