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ATTN: Tax Change - Ohio Estate Tax has Ended
The Ohio Estate Tax was repealed effective January 1, 2013. There will be no estate tax on estates of individuals with a date of death on or after January 1, 2013. This legislative change occurred with the passage of the 2012-2013 Budget Bill, House Bill 153.
Estates of individuals with a date of death on or after January 1, 2013: the Department no longer requires a tax release or a tax waiver form before certain assets of a decedent may be transferred to another person. The Department of Taxation requests that counties and county auditors, as well as banks and financial institutions, no longer process and/or submit these forms to the Department of Taxation.
Estates of individuals with a date of death prior to January 1, 2013: the Department still requires a tax release or a tax waiver form for all asset transfers greater than $25,000. Estates with a net taxable value of $338,333 or less were effectively exempt from payment of the tax. A 6% tax rate applied to any net taxable value above that mark, up to $500,000. A 7% tax rate applied to any net taxable value over $500,000.
For more information on the tax, see the options below.
- Annual Report (PDF) - The estate tax chapter from the Ohio Department of Taxation's annual report is here.
- Tax Forms - The estate tax return and instructions (ET 2) and all other estate tax forms are here.
- 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.
- Interest Rates - The interest rate that applies to overdue taxes changes each year.
- Estate Tax Interest Calculator
- Contact Us