The 2010 Oregon Inheritance Tax Return, Form IT-1, is required to be filed if the gross value of the decedent's estate is $1 million or greater. This is true even if there is no requirement to file the federal Form 706, United States Estate (and Generation Skipping Transfer) Tax Return.
Additional information you may find helpful:
Inheritance Forms……………….http://www.oregon.gov/DOR/BUS/forms-fiduciary.shtml
Inheritance Tax (Home)…………http://www.oregon.gov/DOR/BUS/inher-general.shtml
Inheritance
Tax Advisories………http://www.oregon.gov/DOR/BUS/inher-adv.shtml
You may also email questions to the Estate Tax Unit. estate.help.dor@state.or.us
Joanna Mitchell, Estate Tax Auditor
Oregon Department of Revenue