Will for Record Only With or Without Taxes

Items necessary to file a Will for Record Only:

  1. Original signed will of the decedent;
  2. Base court cost deposit is fifty-eight dollars ($58.00);
  3. Tax forms, if filing taxes (information below on what forms are required) and an additional five dollars ($5.00) will be due; and
  4. In addition, you will need to complete the Probate Forms listed to the right.  The Probate Form 1.0 (Surviving Spouse, Children, Next of Kin, Legatees and Devisees) is a required attachment to the Application to File Will for Record Only.

Items necessary to file Estate Taxes: 

Note:  Under current Ohio law there are no Ohio Estate Tax filings required for decedents dying on or after January 1, 2013.  Therefore, the following information applies only to estates of decedents dying on or before December 31, 2012.

 

If there is non-probate real estate of the decedent, care should be taken to attach a legal description of all of the decedent’s non-probate real estate to the Form 22, Part I.  This information is essential to real estate title examiners.

  1. If an estate tax return is required and tax is due, then the following forms must be filed with the Probate Court:
    1. Original Ohio Estate Tax Form 2 (in duplicate, one will be returned for delivery by the filer to the County Auditor’s office);
    2. Original Ohio Estate Tax Form 5;
    3. Original Form 22, in duplicate (Part I and II, as Part I and Part II must be delivered by the filer to the County Auditor with the copy of the tax return and Form ET-5 for a secondary filing and stamping; and
    4. A copy of all the ET-2 attachments that will be filed with Auditor’s Office.  Once this is filed, the County Auditor’s Office will provide a "pay-in” form and directions for paying the taxes at the County Treasurer’s Office.
  2. If an estate tax return is required and no tax is due, then the following forms must be filed with the Probate Court:    
    1. Original Ohio Estate Tax Form 2 (in duplicate, one will be returned for delivery by the filer to the County Auditor’s office);
    2. 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
    3. A copy of all the ET-2 attachments that will be filed with Auditor’s Office.  
  3. 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):
    1. 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).
  4. The staff of the Probate Court will neither deliver the filings to the County Auditor nor deliver the tax payments to the County Treasurer.  
  5. 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.

Additional information