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.

When is the Ohio estate tax return filed?

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

For dates of death on or prior to December 31, 1999 the return is due nine months from the date of death. For dates of death on or after January 1, 2000, the tax commissioner has authorized an automatic six-month extension of time to file the Ohio estate tax return. This permits estates with a date of death on or after January 1, 2000 to have a total of 15 months to file the return. Interest on any tax due begins to accrue at variable rates 9 months from the date of death regardless of the extended due date of the return, and continues until payment is made.

Tax Forms 

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