FAQs - School District: Income

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.