Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

What are the Ohio individual income tax obligations for an estate?

Does Ohio’s state income tax apply to estates?

Yes. If the estate files IRS form 1041, the estate should file Ohio fiduciary income tax form IT-1041, and pay any tax shown to be due. The estate may also have to make payments of estimated Ohio income tax. Use Ohio payment voucher form IT-1041ES for making estimated Ohio income tax payments.  Furthermore, if the decedent resided in a school district imposing a school district income tax on estates, then the estate is also liable for both the yearly filing of school district income tax return and the yearly payment of estimated school district income taxes.

NOTE: All applicable forms are available on our Web site at Tax Forms.

When is the decedent’s final Ohio state income tax return due?

The decedent’s final state income tax return, Ohio individual income tax form IT-1040, is due on the same date that the decedent’s final U.S. individual income tax return is due.

The estate does not need to contact the Ohio Department of Taxation to secure an extension of time to file. If the estate has secured an extension of time to file the decedent’s final U.S. individual income tax return, then the estate also has the same extension of time to file the decedent’s final state income tax return. However, even if the estate has secured an extension of time for filing the decedent’s final U. S. individual income tax return, at least 90 percent of the state income tax must be paid by the unextended due date. To make extension payments of Ohio income tax, use Ohio payment voucher form IT-40P.

Furthermore, if the decedent resided in a school district imposing a school district income tax on estates, then (i) the decedent's final school district income tax return is due on the same date on which the state income tax return is due and (ii) at least 90 percent of the school district income tax must be paid by the unextended due date.  To make extension payments of Ohio income tax, use Ohio payment voucher form SD-40P.

Is the estate’s representative personally liable for unpaid state or school district income tax?

Ohio’s tax law does not contain any express provision holding the estate’s representative liable for either the decedent’s unpaid state or school district income tax or the estate’s unpaid state or school district income tax. However, the estate’s representative is liable under Ohio’s probate law to the extent that the estate’s representative is liable either for any unpaid obligation of the decedent or for any unpaid obligation of the estate.