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Estate Tax

 Ohio Estate Tax Sunset Provision 2021

The Ohio Estate Tax was repealed effective January 1, 2013 and a sunset provision has been added. Effective January 1, 2022, no Ohio estate tax is due for property that is first discovered after December 31, 2021 and no Ohio estate due for property discovered before December 31, 2021 but not disclosed or reported before December 31, 2021. The provisions are in effect even if the date of death was prior to January 1, 2013. These sunset provisions occurred with the passage of House Bill 110, 134th General Assembly.

The 2021-2022 Budget Bill, HB 110 contained a sunset of the administration of the Estate Tax. The provisions of this sunset are:

    • No Ohio estate tax is due for property that is first discovered after December 31, 2021.
    • No Ohio estate tax is due for property discovered before December 31, 2021, but not yet disclosed or reported by that date.
    • An executor or similar official may no longer file an application for an estate tax refund after December 31, 2021.

Estates that have filed Ohio estate tax returns (ET 2) or amended estate tax returns (ET 2X) reporting tax due with an Ohio county probate court prior to December 31, 2021 and/or have had any outstanding Ohio estate tax bills sent to the Ohio Attorney General for collections are still required to pay the amounts owed.

The Ohio Department of Taxation (The Department) no longer requires a tax release or a 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.

If you have any questions or concerns regarding this direction, please contact the Ohio Department of Taxation at EstateTaxOH@tax.state.oh.us 

 

Resources

  • Frequently Asked Questions - Answers to the most common questions about this tax are located here.
  • Information Releases - These releases are technical advisories that offer detailed explanations of the laws, rules and rulings that govern the taxes administered by the Ohio Department of Taxation.
  • Tax Forms - The estate tax return and instructions (ET 2) and all other estate tax forms are here.
  • Interest Rates - The interest rate that applies to overdue taxes changes each year.
  • Estate Tax Interest Calculator
  • Annual Report (PDF) - The estate tax chapter from the Ohio Department of Taxation's annual report is here.

Contact Us

Ohio Department of Taxation
Estate Tax Unit
4485 Northland Ridge Blvd., Columbus, OH 43229

General Information (800) 977-7711
Fax Machine (614) 387-1984

Ohio Department of Taxation contact information.

Additional Resources

Additional Resources