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.

For decedents with a date of death prior to July 1, 1968, that filed Ohio Inheritance Tax applications with the applicable probate court, is the Department of Taxation still accepting Ohio Inheritance Tax claims?

Yes. House Bill 153, 129th General Assembly, passed June 2011, requires that all claims and inquiries regarding the repealed Ohio Inheritance Tax to be submitted to the Department of Taxation prior to January 1, 2013. Any claims regarding the Ohio Inheritance Tax submitted on or after January 1, 2013 will not be considered.

Inheritance tax submissions should be sent to:

Ohio Department of Taxation
Estate Tax Division
Attn:  Robert Koenig
P.O. Box 183050
Columbus, OH  43218-3050