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.

Is the estate’s representative personally liable for unpaid school district income tax?

Ohio’s tax law does not contain any express provision holding the estate’s representative liable for either the decedent’s unpaid school district income tax or the estate’s unpaid school district income tax. However, the estate’s representative would be liable under Ohio’s probate law to the extent that the estate’s representative would be liable for any other unpaid obligation of the decedent or for any other unpaid obligation of the estate.

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