Oregon Estate Tax
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Oregon Estate Tax Forms & Deadlines Oregon Estate Tax Forms & Deadlines

Oregon Estate Tax Forms & Deadlines

Oregon Estate Tax — Forms & Deadlines

Last updated: 23 Oct 2025 • Author: 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.

Heads-up. The Oregon return OR-706 and any payment are generally due 9 months after death. A filing extension (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

Who must file?

Residents
File OR-706 when the Oregon-computed taxable estate exceeds $1,000,000 (per OR-706 instructions for the year of death).
Nonresidents
Tax applies only to Oregon-situs property (real property/tangibles). Allocate deductions consistently; file for the Oregon portion only.
No portability
Oregon does not offer state portability. QTIP generally follows federal concepts; state-only QTIP is commonly used (see Planning).

Core forms & where to get them

Oregon forms

  • OR-706 — Oregon Estate Tax Return (with instructions/checklists).
  • OR-706-V — Payment Voucher (for check payments with return/extension/tentative payment).
  • Schedule OR-706-NRC — Natural Resource Credit (if farm/forest/qualifying business property may qualify).
  • Power of Attorney — DOR authorization (optional) for representatives.

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

Federal references to attach

  • Form 706 (or 706-NA) relevant pages/schedules and Form 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).

Deadlines, extensions & installments

ItemWhen dueWhereNotes
OR-706 (estate tax return) 9 months after date of death Oregon DOR Payment is due at the same time; interest accrues after the due date.
Extension to file typically up to +6 months DOR (see instructions) If an IRS Form 4768 is approved, include it. A filing extension does not extend time to pay.
Extension / tentative payment By original 9-month due date e-Pay or OR-706-V Making a tentative payment limits interest/penalties; claim it later on OR-706.
Installments / hardship By application/election DOR (per instructions) In hardship cases, payment arrangements may be available; interest runs. Consider coordination with federal §6166/§6161 where relevant.

How to file & pay

E-file / mailing

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

Payment, penalties & interest

  • 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 tentative payment and reconcile at filing.

Practical checklists

Before filing

  • 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 Natural Resource Credit (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.
  • Use OR-706-V for extension/tentative payments or pay online.
  • Keep confirmations for later credit on OR-706.

FAQs

When is OR-706 due?

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

How do I get more time to file?

Typically via a 6-month filing extension 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, Form 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.

Related pages: Overview · Nonresident Guide · Planning · Cases · Calculator

References

  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 — Administrative rules (elections, computation, procedures).
  4. IRS Form 706/706-NA & Instructions — federal base, valuation, marital/QTIP, §6166 references.