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.

Has the Ohio Estate Tax been eliminated? If so, when?

Yes, the Ohio Estate Tax was repealed for estates of individuals dying on or after January 1, 2013. Please refer to House Bill 153, 129th General Assembly, for more information.

For estates in which the decedent has a date of death on or after January 1, 2013, click here.

However, the Ohio estate tax is still in effect for decedents with a date of death prior to January 1, 2013, that have a gross estate greater than $338,333.00.

Tax Forms