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.

When is a tax release, also commonly known as an inheritance tax waiver, required to be filed with the tax commissioner?

Tax Release / inheritance tax waiver forms are no longer required by the Ohio Department of Taxation for estates of individuals with a date of death on or after January 1, 2013.

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

For estates of individuals with a date of death prior to January 1, 2013 in which the estate has asset accounts with a value of greater than $25,000 per account, the tax commissioner still requires an Application for Consent to Transfer Property of a Resident or Nonresident Decedent.  However, tax release forms are not required to be obtained for assets passing to a surviving spouse alone, regardless of the dollar amount.

Tax Forms

Click here to see news release for more information regarding this topic.