File ohio estate tax return

What's New for Tax Year Due Dates. Interest Rates. Tax Rates and Brackets. Ohio Conformity Updates. Voluntary Disclosure Agreement. Ohio IT Supporting Documentation. Student Tax Education Program. Offer In Compromise. Estate Tax. Interest Calculator. Tax Research. Tax Alert Archives. News Releases. Ohio Tax Mobile App. Municipal Sites. Free Tax Return Preparation Assistance. Forms can also be obtained through the Ohio Estate Tax Division's toll-free Information and Assistance line at 1 Some forms are also available at county Probate Courts and County Auditors' offices.

Ohio estate tax returns filed late are subject to penalty, and late payments are subject to interest. Click here for more detailed information regarding interest rates by year. For dates of death on or after January 1, 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, 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. 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. 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. The Ohio marital deduction is a deduction allowed a surviving spouse, equal to the net value of assets passing from the decedent.

Even though the marital deduction may reduce the Ohio estate tax to zero, a return must still be filed. In addition to the basic Ohio estate tax levied under Section The additional tax is the difference between the federal credit for state death taxes and the amount of the basic Ohio estate tax paid. Since the federal credit for state death taxes has been repealed, the state additional estate tax is eliminated for all decedents who die on or after July 1, Click here for more detailed information regarding this tax.

For dates of death prior to January 1, 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.

Effective on January 1, , 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.

Web Content Viewer. TAX Professionals estate. Tax Preparer Electronic Filing. Software Developers. Tax Professional Assistance. Legal Resources. Laws, Rules, and Rulings. Criminal Investigations Division. OBG Tutorial. March 31, Agency. Additional Resources Additional Resources.