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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Yes, the Ohio Estate Tax was repealed for estates of individuals with a date of death on or after January 1, 2013.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.

For estates in which the decedent has a date of death on or after January 1, 2013, click here.

However, the Ohio estate tax is still in effect for decedents with a date of death prior to January 1, 2013, that have a gross estate greater than $338,333.00.

Tax Forms

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

For estates in which the decedent has a date of death on or after January 1, 2013, click here.

Tax Forms

The executor or administrator of the estate is responsible for filing the return. 

For estates in which the decedent has a date of death on or after January 1, 2013, click here.

Tax Forms

For estates in which the decedent has a date of death on or after January 1, 2013, click here.

For dates of death on or prior to December 31, 1999 the return is due nine months from the date of death. For dates of death on or after January 1, 2000, the tax commissioner has authorized an automatic six-month extension of time to file the Ohio estate tax return. This permits estates with a date of death on or after January 1, 2000 to have a total of 15 months to file the return. Interest on any tax due begins to accrue at variable rates 9 months from the date of death regardless of the extended due date of the return, and continues until payment is made.

Tax Forms 

Click here to see news release for more information regarding this topic.

The return is filed in duplicate with the Probate Court in the county where the decedent was domiciled at the time of death, and payment of any taxes due are made at the County Auditor's office.

For nonresident decedent's, the nonresident return should be filed where the Ohio real estate is located.

For estates in which the decedent has a date of death on or after January 1, 2013, click here.

Tax Forms

For estates in which the decedent has a date of death on or after January 1, 2013, click here.

If you are required to file an estate tax return, ET 2 (Ohio Estate Tax Return), ET 5 (Filing Notice), ET 22 (Certificate of Estate Tax) and ET 4 (Ohio Nonresident Return, if applicable) are required to be filed with the Probate Court.

Tax Forms

All forms may be downloaded and printed from our web site. Forms can also be obtained through the Ohio Estate Tax Division's toll-free Information and Assistance line at 1(800) 977-7711. Some forms are also available at county Probate Courts and County Auditors' offices.

Tax Forms

For estates in which the decedent has a date of death on or after January 1, 2013, click here.

Ohio estate tax returns filed late are subject to penalty, and late payments are subject to interest. Penalty is assessed at 5% per month, or any fraction of a month, not to exceed 25% of the tax as finally determined. Interest on any tax due begins to accrue at variable rates 9 months from the date of death regardless of the extended due date of the return, and continues until payment is made.

Tax Forms

Click here for more detailed information regarding interest rates by year.

For dates of death on or after January 1, 2000 the tax commissioner has authorized an automatic, six-month extension of time to file the Ohio estate tax return. This permits estates with a date of death on or after January 1, 2000 to have 15 months to file the estate tax return. If additional time is needed, the estate representative may apply for an extension of time to file by submitting ET Form 24, directly to the Estate Tax Division before the 15 month due date of the return. An extension, if granted, is for a maximum of six months per request.

Tax Forms 

Click here to see news release for more information regarding this topic.

Some of the most common assets that must be reported include, but are not limited to : real estate located in Ohio, bank accounts, stock, tangible personal property (i.e. autos, boats, furniture, etc.), trust assets, business interests, and life insurance proceeds paid to the decedent's estate.

Tax Forms

Some of the most common expenses that are deductible include, but are not limited to: funeral expenses, unreimbursed medical expenses, real estate mortgages, real estate taxes, attorney and/or executor fees, income taxes, utilities, and charitable contributions.

Tax Forms

Insurance on the life of the decedent, payable to a beneficiary other than the estate, is not includible for Ohio estate tax purposes.

Insurance payable to the estate and insurance contracts, such as matured endowment or supplemental contract wherein the insurance or risk feature ceased prior to death, are includible for Ohio estate tax purposes.

Tax Forms

The Ohio marital deduction is a deduction allowed a surviving spouse, equal to the net value of assets passing from the decedent. For example: If the decedent left an estate valued at $400,000 and all assets passed to the surviving spouse, the spouse would be allowed a deduction of $400,000, reducing the Ohio estate tax to zero. Even though the marital deduction may reduce the Ohio estate tax to zero, a return must still be filed.

Tax Forms

For dates of death on or after January 1, 2002 but before January 1 2013:

 

If the net taxable estate is:

The tentative tax, prior to the application of the tax credit, shall be:

Over $338,333 but not over $500,000

$13,900 plus 6% of the excess over $338,333

Over $500,000

$23,600 plus 7% of the excess over $500,000

 

 

For dates of death on or after January 1, 2001 but before January 1, 2002:

 

If the net taxable estate is:

The tentative tax, prior to the application of the tax credit, shall be:

Over $200,000 but not over $300,000

$6,600 plus 5% of the excess over $200,000

Over $300,000 but not over $500,000

$11,600 plus 6% of the excess over $300,000

Over $500,000

$23,600 plus 7% of the excess over $500,000

 

 

For dates of death on or after July 1, 1968 but before January 1, 2001:

 

If the net taxable estate is:

The tentative tax, prior to the application of the tax credit, shall be:

Not over $40,000

2% of the net taxable estate

Over $40,000 but not over $100,000

 $800 plus 3% of the excess over $40,000

Over $100,000 but not over $200,000

$2,600 plus 4% of the excess over $100,000

Over $200,000 but not over $300,000

$6,600 plus 5% of the excess over $200,000

Over $300,000 but not over $500,000

$11,600 plus 6% of the excess over $300,000

Over $500,000

$23,600 plus 7% of the excess over $500,000

Tax Forms

Date of Death

Applicable Estate Tax Credit

Dates of death on or after 1/1/2002 but prior to 1/1/2013

$13,900.00

Dates of death on or after 1/1/2001 but prior to 1/1/2002

$6,600.00

Dates of death on or after 7/1/1983 but prior to 1/1/2001

$500.00

 

 

Tax Forms

Click here to see news release for more information regarding this topic.

For estates in which the decedent has a date of death on or after January 1, 2013, click here.

For dates of death on or after January 1, 2002 but before January 1, 2013, an estate tax return (ET 2) must be filed for an estate that has a gross value of $338,333 or more regardless of whether a federal estate tax return is filed.

For dates of death on or after January 1, 2001, but before January 1, 2002, an estate tax return (ET 2) must be filed for an estate that has a gross value of $200,000 or more regardless of whether a Federal estate tax return is filed.

For dates of death on or before December 31, 2000, an estate tax return (ET 2) must be filed for an estate that has a gross value of $25,000 or more regardless of whether a federal estate tax return is filed.

Tax Forms

In addition to the basic Ohio estate tax levied under Section 5731.02 O.R.C., an additional or pick-up tax may also be assessed pursuant to Sections 5731.18 and 5731.24 O.R.C. The additional tax is the difference between the federal credit for state death taxes and the amount of the basic Ohio estate tax paid.

H.B. 66 amended Section 5731.18 to incorporate any federal changes made by Congress to the Internal Revenue Code as of June 30, 2005. Since the federal credit for state death taxes has been repealed, the state additional estate tax is eliminated for all decedents who die on or after July 1, 2005.

Click here for more detailed information regarding this tax.

For dates of death prior to January 1, 2005 and where an estate (resident or nonresident) falls into the federal estate tax category, estate tax forms ET 3 and ET 3N (Additional Tax Returns) may still be required to be filed.  The return and payment are due sixty days after the date of the final determination of the federal estate tax liability (closing letter or equivalent as issued by the I.R.S.).

Tax Forms

No. Effective on January 1, 2001, regardless of the date of death of the decedent, the tax commissioner will no longer require the inventory of a safe deposit box upon the death of the owner, co-owner or any other person having access to the box. This includes self-storage boxes currently in use by several financial institutions or any other receptacle that may be deemed a safe deposit box. This policy change applies to both resident and non-resident decedents of the State of Ohio.

In addition, financial institutions may permit access to all boxes without requiring a tax release, or other form from the tax commissioner consenting to the access.

Click here to see news release for more information regarding this topic.

Tax Forms

Tax Release / inheritance tax waiver forms are no longer required by the Ohio Department of Taxation for estates of individuals with a date of death on or after January 1, 2013.

For estates in which the decedent has a date of death on or after January 1, 2013, click here.

For estates of individuals with a date of death prior to January 1, 2013 in which the estate has asset accounts with a value of greater than $25,000 per account, the tax commissioner still requires an Application for Consent to Transfer Property of a Resident or Nonresident Decedent.  However, tax release forms are not required to be obtained for assets passing to a surviving spouse alone, regardless of the dollar amount.

Tax Forms

Click here to see news release for more information regarding this topic.

Click here for a detailed explanation.

Click here for a detailed explanation.

Additional Resources

Additional Resources