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Estate Tax

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

Ohio Department of Taxation - TAX ALERT

Date: December 19, 2012
Effective: January 1, 2013

Ohio Estate Tax Update:  For details about the repeal of the Ohio Estate Tax House Bill 153, 129th General Assembly, click here to read the FAQ for the Estate Tax Unit's website.

Download a copy of the Tax Alert Notice

Effective January 1, 2001, safe deposit boxes will no longer be required to be inventoried by our office regardless of the date of death. Safe Deposit Box inventories are required for Guardianship Boxes Only.

Checks should be made payable to the Cuyahoga County Treasurer and are paid at the Cuyahoga County Fiscal Office, Cuyahoga County Administrative Headquarters, 2079 East Ninth Street - 3rd Floor, Cleveland, Ohio 44115.

The estate tax return must be filed in duplicate at the probate court in the county where the decedent was domiciled at date of death.

Cuyahoga County Probate Court
1 Lakeside Avenue West
Cleveland, Ohio 44113

Below is a list of available forms from the State of Ohio.

Click here to access the Ohio State Tax Forms listed below. 

ET-2 Estate Tax Return and Instructions
ET-2XI Amended Resident Ohio Estate Tax Return
ET-4 Ohio Non-Resident Estate Tax Return
ET-5 Ohio Estate Tax and Additional Tax Return Filing Notice
ET-12 Application for Consent to Transfer Property or Other Interest of a Resident Decedent
ET-12A Application for Consent to Transfer Property or Other Interest of a Non-Resident Decedent
ET-13 Application for Consent to Transfer the Proceeds of insurance Contracts, Employee Death Benefits and Retirement Plans for Resident and Non-Resident Decedents
ET-14 Resident Tax Release
ET-14A Non-Resident Tax Release
ET-17 Ohio Estate and Additional Tax Estimated Payment Notice
ET-21 Application for Certificate of Release of Ohio Estate Tax Lien
ET-22 Certificate of Estate Tax Payment and Heal Property Disclosure
ET-24 Application for Extension of Time to File Ohio Estate Tax Return
ET-25 Estate Tax forms order form
ET-41 Application for Extension of Time to Pay Ohio Estate Tax