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.

Where is the Ohio estate tax return filed?

The return is filed in duplicate with the Probate Court in the county where the decedent was domiciled at the time of death, and payment of any taxes due are made at the County Auditor's office.

For nonresident decedent's, the nonresident return should be filed where the Ohio real estate is located.

For estates in which the decedent has a date of death on or after January 1, 2013, click here.

Tax Forms