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17531501010000
Schedule OSMP
2015
Calculation for
Form OR706
Oregon Special Marital Property
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Estate of:
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Decedent’s Social Security number
Date of death
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1. Gross estate, Form OR706, part 2, line 1 .....................................
1.
LESS:
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2. Schedule J ............................................
2.
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3. Schedule K ...........................................
3.
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4. Schedule L ...........................................
4.
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5. Schedule M (federal only) .....................
5.
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6. Schedule O ...........................................
6.
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7. Total deductions (add lines 2-6) ...................................................
7.
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8. Net distributable estate (line 1 minus line 7).............................................................................
8.
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9. LESS: Oregon filing threshold ..................................................................................................
9.
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10. Minimum OSMP deduction needed to reduce Oregon tax to zero (line 8 minus line 9) ...........
10.
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.
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A. Schedule &
B. Portion
C. Property description
D. Amount
item number
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D. Total
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11. Total property interests listed (from column D above) ............................................................
11.
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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
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amount to Form OR706, recapitulation, part 5, line 520 ...........................................................
13.
150-104-004 (Rev. 07-15)
Schedule OSMP for Form OR706, page 1 of 2