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 is the "additional tax"?

In addition to the basic Ohio estate tax levied under Section 5731.02 O.R.C., an additional or pick-up tax may also be assessed pursuant to Sections 5731.18 and 5731.24 O.R.C. The additional tax is the difference between the federal credit for state death taxes and the amount of the basic Ohio estate tax paid.

H.B. 66 amended Section 5731.18 to incorporate any federal changes made by Congress to the Internal Revenue Code as of June 30, 2005. Since the federal credit for state death taxes has been repealed, the state additional estate tax is eliminated for all decedents who die on or after July 1, 2005.

Click here for more detailed information regarding this tax.

For dates of death prior to January 1, 2005 and where an estate (resident or nonresident) falls into the Federal estate tax category, Estate Tax Forms 3 and 3N (Additional Tax Returns) may still be required to be filed.  The return and payment are due sixty days after the date of the final determination of the Federal estate tax liability (closing letter or equivalent as issued by the I.R.S.).

Tax Forms