Estate Tax Form 24
Revised 8/01
Estate Tax Division
800 Freeway Drive North
Columbus, OH 43229-5404
1 (800) 977-7711
Application for Extension of Time to File
Ohio Estate Tax Return (Section 5731.21 O.R.C.)
Part I – Identification
Date Received by
Ohio Department of Taxation
Name of Preparer _____________________________________________________________
Address _____________________________________________________________________
City, State and Zip Code ________________________________________________________
Telephone number of preparer ___________________________________________________
Designation, please circle one: Attorney
Executor
Administrator(s)
Decedent’s first name and initial
Estate of: Decedent’s last name
Date of death
County in Ohio
Case Number
Decedent’s Social Security Number
Estate tax return due date
Part II – Reason(s) to Extend Time to File (Please be specific – extra space on reverse side)
Part III – Signature and Verification
Under penalties of perjury, I declare that to the best of my knowledge and belief, the statements made herein are true and correct.
Signature of Preparer
Date
Part IV – To Be Completed by the Department of Taxation
c
Approved – Return Due Date _____________
c
Not Approved – Reason______________________________________________________________________
_________________________________________________________________________________________
_________________________________________________________________________________________
c
Elections – the following elections will be accepted up to fifteen months after the date of death:
c
c
Qualified Terminable Interest Property (QTIP)
Qualified Farm Use Valuation (CAUV)
c
c
The explanation submitted is not sufficient to establish reason-
Although the extension was not approved, the explanation
able cause for the late filing of the estate tax return and abate-
submitted is sufficient to establish reasonable cause for the
ment of Section 5731.22 O.R.C. penalty. Please submit a more
late filing of the estate tax return. The penalty for late filing
detailed explanation directly to the Estate Tax Division.
under Section 5731.22 O.R.C. will not be assessed.