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.

What Ohio estate tax forms must be filed?

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

If you are required to file an estate tax return, ET 2 (Ohio Estate Tax Return), ET 5 (Filing Notice)ET 22 (Certificate of Estate Tax) and ET 4 (Ohio Nonresident Return, if applicable) are required to be filed with the Probate Court.