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Oregon Free Printable 2023, Schedule OR-OSMP, Oregon Special Marital Property, 150-104-004 for 2024 Oregon Oregon Special Marital Property for Form OR706

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Oregon Special Marital Property for Form OR706
2023, Schedule OR-OSMP, Oregon Special Marital Property, 150-104-004

Clear This Page 2023 Schedule OR-OSMP Office use only 17532301010000 Oregon Department of Revenue Page 1 of 2, 150-104-004 (Rev. 05-25-23, ver. 01) Oregon Special Marital Property Submit original form—do not submit photocopy. Calculation for Form OR-706 •Decedent first name • Initial • Decedent last name •Decedent Social Security number – , Estate – •Date of death / 1. Gross estate, Form OR-706, part 2, line 1......................... • 1. / .00 LESS: .00 2. Schedule J............................ • 2. .00 3. Schedule K........................... • 3. .00 4. Schedule L............................ • 4. .00 5. Schedule M (federal only)..... • 5. .00 6. Schedule O........................... • 6. .00 7. Total deductions (add lines 2–6)........................................• 7. 8. Net distributable estate (line 1 minus line 7)..................................................................• 8. 9. LESS: Oregon filing threshold.......................................................................................• 9. 10. Minimum OSMP deduction needed to reduce Oregon tax to zero (line 8 minus line 9).....• 10. .00 1,000,000.00 .00 Specific assets for OSMP election. You may make an OSMP election for all or part of a trust or other property. If you make a partial election of any item, enter the fractional portion or percentage in column B. Round to four decimal places. • A. Schedule & item number •B. Portion . . . . . . . . . . . . . . . . •C. Property description % % % % % % % % % % % % % % % % 11. Total property interests listed (from column D above).................................................. • 11. 12. Total from included continuation schedules (if needed)............................................... • 12. 13. Total OSMP (add lines 11 and 12). Enter on the Schedule M for Oregon only and add this amount to Form OR-706, recapitulation, part 5, line 520....................... • 13. •D. Amount •D. Total .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 Clear This Page 2023 Schedule OR-OSMP Page 2 of 2, 150-104-004 (Rev. 05-25-23, ver. 01) Oregon Department of Revenue 17532301020000 Election to be signed by all permissible distributees except the surviving spouse: Each of the undersigned acknowledge and consent to a portion of the___________________________________________________ (name of trust or other property interest) being set aside as a separate share or trust in order to qualify for the Oregon special marital property election in accordance with ORS 118.013, for the primary purpose of reducing or eliminating the Oregon estate tax due on the estate of _______________________ (name of decedent). The undersigned together with the surviving spouse constitute all of the persons living on the date of this election who may be entitled to a distribution during the lifetime of the surviving spouse from the ___________________________________________________ (name of trust or other property interest). Each of the undersigned, both on behalf of the undersigned and on behalf of the unborn lineal descendants of the undersigned, irrevocably agrees to release all rights to any current interest in the Oregon special marital property during the lifetime of the surviving spouse. Each of the undersigned agrees that all other provisions of the ____________________________________________________ (name of trust or other property interest) shall remain in effect and that, upon the death of the surviving spouse, any remaining Oregon special marital property shall be distributed as otherwise provided in the trust or other property interest. Signature of: (permissible distributee) Signature of: (permissible distributee) Signature of: (permissible distributee) Signature of: (permissible distributee) If more signature lines are needed, include a continuation schedule. Subscribed and sworn to before me this day of , 20 . My commission expires: Notary Public Election to be signed by the surviving spouse: I am the surviving spouse of (name of decedent). I acknowledge and consent to a portion of the (name of trust or other property interest) being set aside as a separate share or trust in order to qualify as Oregon special marital property under ORS 118.013, for the primary purpose of reducing or eliminating the Oregon estate tax due on the estate of (name of decedent). I, together with all of the other individuals executing the election in accordance with ORS 118.013, constitute all of the persons living on the date of this election who are permissible distributees or who may be entitled to a distribution from the Oregon special marital property to which this election applies. I agree that all other terms, conditions and provisions that apply to the (name of trust or other property interest) shall apply to the Oregon special marital property to which this election applies, and that upon my death, any remaining Oregon special marital property shall be distributed as otherwise provided in the trust or other property interest. Signature of: (surviving spouse) Subscribed and sworn to before me this day of , 20 . My commission expires: Notary Public Include the Oregon only Schedule M and Schedule OR-OSMP calculation with Form OR-706.
Extracted from PDF file 2023-oregon-schedule-osmp.pdf, last modified August 2011

More about the Oregon Schedule OSMP Other TY 2023

We last updated the Oregon Special Marital Property for Form OR706 in January 2024, so this is the latest version of Schedule OSMP, fully updated for tax year 2023. You can download or print current or past-year PDFs of Schedule OSMP directly from TaxFormFinder. You can print other Oregon tax forms here.

Other Oregon Other Forms:

TaxFormFinder has an additional 50 Oregon income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Schedule OR-ASC Oregon Adjustments for Form OR-40 Filers
Schedule OR-ASC-N/P Oregon Adjustments for Form 40N and Form 40P Filers
Form OR-19 Pass-Through Entity Owner Payments
Form OC Oregon Composite Return
Schedule OSMP Oregon Special Marital Property for Form OR706

Download all OR tax forms View all 51 Oregon Income Tax Forms


Form Sources:

Oregon usually releases forms for the current tax year between January and April. We last updated Oregon Schedule OSMP from the Department of Revenue in January 2024.

Show Sources >

Historical Past-Year Versions of Oregon Schedule OSMP

We have a total of twelve past-year versions of Schedule OSMP in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Schedule OSMP

2023, Schedule OR-OSMP, Oregon Special Marital Property, 150-104-004

2022 Schedule OSMP

2022, Schedule OR-OSMP, Oregon Special Marital Property, 150-104-004

2021 Schedule OSMP

2021, Schedule OR-OSMP, Oregon Special Marital Property, 150-104-004

2020 Schedule OSMP

2019, Schedule OR-OSMP, Oregon Special Marital Property, 150-104-004

2019 Schedule OSMP

2019, Schedule OR-OSMP, Oregon Special Marital Property, 150-104-004

2018 Schedule OSMP

2018, Schedule OR-OSMP, Oregon Special Marital Property, 150-104-004

2017 Schedule OSMP

2017, Schedule OR-OSMP, Oregon Special Marital Property, 150-104-004

2016 Schedule OSMP

2015, Schedule OSMP, Oregon Special Marital Property calculation for Form OR706, 150-104-004

2015 Schedule OSMP

2015, Schedule OSMP, Oregon Special Marital Property calculation for Form OR706, 150-104-004

For estates making an Oregon Special Marital Property (OSMP) election when filing Oregon form OR706. Includes form and instructions. 2014 Schedule OSMP

Schedule OSMP, Oregon Special Marital Property calculation for Form OR706, 150-104-004

For estates making an Oregon Special Marital Property (OSMP) election when filing Oregon form OR706. Includes form and instructions. 2012 Schedule OSMP

Schedule OSMP, Oregon Special Marital Property calculation for Form OR706, 150-104-004


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