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.

Do I have to file an Ohio estate tax return even though I am not required to file a federal estate tax return?

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 after January 1, 2002 but before January 1, 2013, an estate tax return (E.T. Form 2) must be filed for an estate that has a gross value of $338,333 or more regardless of whether a Federal estate tax return is filed.

For dates of death on or after January 1, 2001, but before January 1, 2002, an estate tax return (E.T. Form 2) must be filed for an estate that has a gross value of $200,000 or more regardless of whether a Federal estate tax return is filed.

For dates of death on or before December 31, 2000, an estate tax return (E.T. Form 2) must be filed for an estate that has a gross value of $25,000 or more regardless of whether a Federal estate tax return is filed.

Tax Forms

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