Frequently Asked Questions

Frequently Asked Questions Tool

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 is the Ohio marital deduction?

The Ohio marital deduction is a deduction allowed a surviving spouse, equal to the net value of assets passing from the decedent. For example: If the decedent left an estate valued at $400,000 and all assets passed to the surviving spouse, the spouse would be allowed a deduction of $400,000, reducing the Ohio estate tax to zero. Even though the marital deduction may reduce the Ohio estate tax to zero, a return must still be filed.

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