FAQs - Estate Tax

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 Since the federal credit for state death taxes has been repealed, the state additional estate tax is eliminated for all decedents who die on or after July 1, 2005.

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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 ET 3 and ET 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