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 if I file/pay after the due date?

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

Ohio estate tax returns filed late are subject to penalty, and late payments are subject to interest. Penalty is assessed at 5% per month, or any fraction of a month, not to exceed 25% of the tax as finally determined. Interest on any tax due begins to accrue at variable rates 9 months from the date of death regardless of the extended due date of the return, and continues until payment is made.

Tax Forms

Click here for more detailed information regarding interest rates by year.