Tax Rules: Final: 5703-21
5703-21-01 - Requirements for filing
a preliminary notice, an estimate of property, and estate tax
return for a resident decedent's nontaxable estate
Pursuant to Sections 5731.20 and 5731.45 of the Revised Code,
the person or corporation required to file an estate tax
return for a resident decedent's nontaxable estate as defined
in Sections 5731.01 to 5731.51 of the Revised Code, shall
file an appropriate Ohio Estate Tax Resident Decedent's
Nontaxable Estimate of Property on the form prescribed by the
Tax Commissioner in duplicate in the probate court exercising
jurisdiction over the resident decedent's estate. Thereupon
the probate court shall transmit forthwith one copy to the
Tax Commissioner. The filing of the Ohio Estate Tax Resident
Decedent's Nontaxable Estimate of Property shall be in lieu
of an Ohio Preliminary Notice and Estate Tax Return. If the
form is filed as prescribed, no other estimate, notice, or
Ohio Estate Tax Return is required to be filed.
For estates resulting from deaths occurring on or after
January 1, 1976, the Tax Commissioner will not issue a
Certificate of Determination of Final Estate Tax Liability.
The Ohio Estate Tax Resident Decedent's Nontaxable Estimate
of Property, if properly completed and filed as prescribed,
will be considered final pursuant to Section 5731.20(B),
Revised Code, if the Tax Commissioner fails to file
Exceptions within three months of his receipt of the
prescribed form.
Further, a Certificate of Determination of Final Estate Tax
Liability will not be issued for resident decedents'
nontaxable estates resulting from deaths occurring after June
30, 1968 and before January 1, 1976. An Ohio Estate Tax
Resident Decedent's Nontaxable Estimate of Property, if
properly completed and filed as prescribed, will be accepted
as filed. However, estates resulting from deaths occurring
after June 30, 1968 and before January 1, 1976 remain open
for audit or assessment of deficiencies for a period of three
years from the date of the filing of the proper Estate Tax
form.
A Preliminary Notice, an Ohio Estate Tax Return and, when
appropriate, an Ohio Estate Tax Supplemental Return must be
filed if the resident decedent's estate is taxable as defined
in Sections 5731.01 to 5731.51 of the Revised Code.
For resident decedents' nontaxable estates, all filings made
on or after January 1, 1976, must be made on the appropriate
Ohio Estate Tax Resident Decedent's Nontaxable Estimate of
Property form prescribed by the Tax Commissioner.
Effective: 9-15-76 as TX-51-01
Promulgated under: 5703.14
Prior effective dates: 1-1-76