[Revenews] Estate Tax - Oregon Form OR706-A is now available

[HENDERSON Jeffrey S]

Hello Tax Professionals,

Form OR706-A "Oregon Additional Estate Transfer Tax Return" is now available on our web site. This form is to be filed if there is an early disposition or early cessation of use of a natural resource property if the Natural Resource Credit (NRC) was claimed on the Estate transfer tax Form OR706.

Form OR706-A should only be used for reporting an early disposition or cessation of property related to a credit claimed  by the estate of a decedent with date of death on or after January 1, 2012.

Note: If the NRC was claimed on Form IT-1 "Oregon Inheritance Tax Return", then you need file Form IT-1A "Oregon Additional Inheritance Tax Return" for any early dispositions or early cessation of use of natural resource property.

If you have any questions email us at estate.help.dor at state.or.us<mailto:estate.help.dor at state.or.us> or call our taxpayer assistance line at 503.378.4988 (or toll-free from an Oregon prefix 1.800.356.4222).

Estate Tax Unit
Oregon Department of Revenue

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