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Estate

Estate

​​​​​​Yes, the Ohio Estate Tax was repealed for estates of individuals with a date of death on or after January 1, 2013. Please refer to House Bill 153, 129th General Assembly, for more information.

A sunset provision has been added with the passage of House Bill 110, 134th General Assembly. Ohio estate tax is no longer due for property that is first discovered after December 31, 2021 and Ohio estate tax due is no longer due for property discovered before December 31, 2021 but not disclosed or reported before December 31, 2021. This is true even if the date of death was prior to January 1, 2013 when the Ohio estate tax was in effect.

The Ohio estate tax is a tax levied on the transfer of assets of an estate.

With the passage of House Bill 110, 134th General Assembly, Ohio estate tax is no longer due for property that is first discovered after December 31, 2021 and Ohio estate tax is no longer due for property discovered before December 31, 2021 but not disclosed or reported before December 31, 2021. This in true even if the date of death was prior to January 1, 2013 when the Ohio estate tax was in effect.

​​​​​The Ohio Estate Tax was repealed for estates of individuals with a date of death on or after January 1, 2013. Please refer to House Bill 153, 129th General Assembly, for more information.

A sunset provision has been added with the passage of House Bill 110, 134th General Assembly. Ohio estate tax is no longer due for property that is first discovered after December 31, 2021 and Ohio estate tax due is no longer due for property discovered before December 31, 2021 but not disclosed or reported before December 31, 2021. This is true even if the date of death was prior to January 1, 2013 when the Ohio estate tax was in effect.

​​​​No. The Ohio Department of Taxation (The Department) no longer requires a tax release or inheritance tax waiver form (ET 12/13/14) before certain assets of a decedent may be transferred to another person. The Department requests that counties and county auditors, as well as banks and financial institutions, no longer process and/or submit these forms to the Ohio Department of Taxation.

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Additional Resources

Additional Resources