Note: Under current Ohio law, no Ohio estate tax filings are required for the estates of decedents dying on or after January 1, 2013. The following information is applicable for estates of decedents dying on or before December 31, 2012.
Items necessary to file an Ohio Estate Tax Return Only when no other probate filings are made:
- The base court cost deposit is fifty-eight dollars ($58.00).
- If there is a non-probate real estate of the decedent, care should be taken to attach a legal description of all the decedent’s non-probate real estate to the Estate Tax Form 22, Part I. This information is essential to real estate title examiners.
- If the estate tax return is required and tax is due to the following forms must be filed with the Probate Court:
- Original Ohio Estate Tax Form 2 (in duplicate, one will be returned for delivery by the filer to the County Auditor’s Office); Caution: the bottom portion of page 1 of the return must be completed by the filer allocating the subdivision’s share of the taxes being paid or the estate tax return is incomplete and the Court will not accept it for filing;
- Original Ohio Estate Tax Form 5 (in duplicate, one will be returned for delivery by the filer to the County Auditor’s Office);
- Original Form 22 (Part I and II, as Part II must also be delivered by the filer with the copy of the tax return to the County Auditor’s Office for a secondary filing and stamping- the County Auditor returns the fully processed Part II directly to the Court); and
- A copy of all the attachments that will be filed with Auditor’s Office. Once this is filed, the Auditor’s Office will provide a ‘pay-in” form and directions for then paying the taxes with the County Treasurer’s Office.
- If the estate tax return is required and there is no tax due the following forms must be filed with the Probate Court:
- Original Ohio Estate Tax Form 2 (in duplicate, one will be returned for delivery by the filer to the County Auditor’s Office);
- Original Form 22 (Part I only; Part II is not required by the Probate Court or the County Auditor if no taxes are being paid); and
- A copy of all the ET-2 attachments that will be filed with Auditor’s Office.
- If no estate tax return is required and the filer desires to make a filing, (primarily occurring when there is non-probate real estate of the decedent):
- Original Form 22 (Part I only with the legal description of the non-probate real estate attached; Part II is not required by the Probate Court or the County Auditor if no taxes are being paid).
- The staff of the Probate Court will neither deliver the tax filings to the County Auditor nor deliver the tax payments to the County Treasurer.
- Estate tax filings (other than the filing of Form 22, Part I only when there is no return required to be filed and no tax is due) SHOULD NOT BE MADE BY MAIL.
- The case number will be required on the upper portion of every page of the estate tax return, including attachments.