Oregon estate and inheritance tax: Portland filing and records guide

Oregon has an estate-transfer tax. The date of death selects the return, and a federal filing decision does not settle the Oregon requirement. Multnomah probate is a separate task.

Sources checked 2026-10-24. General information maintained by Portland Tax with AI assistance. We are an independent directory, not a government agency or tax adviser. Verify the instructions for your tax year and circumstances.

Is Oregon inheritance tax the same as estate-transfer tax?

Oregon Revenue uses OR-706 for deaths on or after January 1, 2012 and the older IT-1 inheritance return for earlier deaths. The estate-transfer tax is paid by the estate, rather than being a separate tax imposed on each heir. Check the death year before downloading a return.

The state tests include the estate’s assets and property taxable by Oregon. Do not decide from the value of one beneficiary’s share or from the fact that no federal estate return is due. The current instructions address resident and nonresident estates and assets outside Oregon.

Identify the return and state filing test: Read the Oregon overview, then the instructions for the death year. Oregon estate-transfer overview

OR-706, OR-41 and extensions answer different questions

OR-706 concerns the transfer at death. OR-41 concerns income earned by an estate or trust. Keep interest, dividends or rents received during administration separate from the inventory of assets at death.

An extension to file OR-706 does not automatically extend payment; the state describes separate payment-extension conditions. Keep the application and payment evidence distinct. For a 2026 death, use the 2026 instruction packet for schedules and assembly; this guide does not calculate a deadline, value or tax.

Assemble a 2026 estate-transfer return: Check the executor, supporting-document and assembly sections, not only the tax table. 2026 OR-706 instructions

Use the county court for probate records

Multnomah County’s Probate Department handles estate cases and provides local resources. Confirm the relevant county; a Portland mailing address does not make every metro estate a Multnomah case. Court staff do not select the appropriate proceeding for your facts.

Ask separately for a probate engagement and a state/federal tax-return engagement. A filed will or court appointment is not confirmation that Revenue received the estate’s return.

Find local court guidance: Use Multnomah resources for a Multnomah matter; confirm another county’s court independently. Multnomah probate resources
Check federal return questions: Separate final individual, estate-income and estate-transfer reporting. IRS decedent-return guidance

Organize the records before asking for a quote

Prepare a private summary of the task and any notice requiring action. Ask which evidence is needed and arrange secure document exchange before sending an estate file. This directory does not collect tax documents or decide who may act for an estate.

Date of death, residence, property locations and the person appointed or authorized to act.
Will/trust and appointment records, asset ownership and date-of-death statements.
Prior returns, notices and separate proof of filing and payment; flag property or accounts in other states.
A written division of tax preparation, probate work, valuations and representation, including excluded work and fees.

For a later investment or property sale, use the Oregon capital gains tax: Portland sale and filing guide.

Ask a professional about your situation

Ask about this state, the estate’s residence and assets, the required return and any notice. Agree who handles tax preparation, probate, valuation and representation. General directory listings do not verify estate-tax or probate expertise.

Browse general accountant and CPA directory listings; confirm relevant experience

Compare professional qualifications and questions to ask. Keep personal tax documents private; this directory does not receive returns, identity documents or portal credentials.

Related guides

Official sources and applicability

Oregon estate-transfer and fiduciary income taxes — Date-of-death form choice, estate-transfer versus fiduciary income tax and separate filing/payment extensions.
Official guidance checked for the applicable task; verify the tax year. Checked 2026-10-24.
2026 OR-706 estate-transfer instructions — Executor, Oregon-property/residence tests, supporting schedules and return assembly.
2026 OR-706 instructions, revision 07-23-26; select the death year. Checked 2026-10-24.
Multnomah County Circuit Court probate resources — Local probate and estate-administration resources; court proceedings do not replace Revenue filings.
Official guidance checked for the applicable task; verify the tax year. Checked 2026-10-24.
IRS Topic 356: decedents and estate returns — Final individual, estate-income and federal estate returns are separate filing questions.
Official guidance checked for the applicable task; verify the tax year. Checked 2026-10-24.

Next source review due 2027-01-22, and before promotion for a new tax year. To report an outdated resource, contact the directory without sending personal tax information.