Form Et 4 - Ohio Nonresident Estate Tax Return (Ohio Revised Code Section 5731.19) Page 2
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1
2ET 4
Rev. 4/12
Page 2
General Information
When Nonresident
The estate of a nonresident decedent must fi le estate tax forms 2 and 4 if the decedent
owned the following types of property: real property situated in Ohio, tangible personal
Filing Is Required
property having an actual situs in Ohio, and intangible personal property employed in
(R.C. Section 5731.19)
carrying on a business within Ohio (unless exempted under R.C. section 5731.34) The
fi ling requirements are the same as for a resident decedent, except the return may be
fi led directly with the county probate court where the Ohio property is located.
Includible Assets
When completing estate tax form 2, real estate and other assets, such as bank accounts
situated outside of Ohio, should also be reported. Accordingly, when completing the
and Deductions
estate tax form 2, describe and itemize all proper debts, expenses of administration
and deductions. These deductions may include, but are not limited to, real estate taxes,
mortgages and utilities located in and outside of Ohio.
Computation of Tax
The nonresident tax base is determined by multiplying the tax due (as computed on
the estate tax form 2) by a fraction, the numerator of which is the gross value of all
(R.C. Section 5731.19)
property having a taxable situs in this state, and the denominator of which is the value
of the gross estate wherever situated (line 1 of the estate tax form 2, page 1).
When and Where to
Returns are required to be fi led within nine months from decedent’s date of death (see
File (R.C. Section
Extension of Time to File, below). All fi lings must be made in duplicate in the county
where the principal portion of the property having a taxable situs is located.
5731.21)
When and Where to
Tax and interest are paid at the county auditor’s offi ce, with the check drawn to the
order of the county treasurer. Interest begins to accrue at variable rates nine months
Pay (Tax and Interest)
from the decedent’s date of death regardless of the extended due date. The county
(R.C. Section 5731.23)
auditor will calculate any interest owing.
Distribution of Tax
For dates of death Jan. 1, 2002 – Dec. 31, 2012, 80% of the tax is distributed to the
municipal corporation, village or township in which the tax originates, and 20% to the
(R.C. Sections 5731.48
state of Ohio. For dates of death between Jan. 1, 2001 through Dec. 31, 2001, 70%
and 5731.50)
of the tax is distributed to the municipal corporation, village or township in which the
tax originates, and 30% to the state of Ohio. For dates of death before Jan. 1, 2001,
64% of the tax is distributed to the municipal corporation, village or township in which
the tax originates, and 36% to the state of Ohio.
Extension of Time
Estates of decedents with a date of death on or after Jan. 1, 2000 are granted an au-
tomatic six-month extension, allowing them a total of 15 months to fi le the estate tax
to File (R.C. Section
return. Any additional six-month extension must be requested in writing directly to the
5731.21)
Estate Tax Unit on estate tax form 24 before the due date of the return.
Interest on any estate tax due will be calculated from nine months from date of
death regardless if the estate uses the automatic or additional extensions. To
stop the accrual of interest, an estimated payment of tax may be made.
Any inquiries may be directed to: Ohio Department of Taxation, Estate Tax Unit, P.O.
Box 183050, Columbus, OH 43218-30504. You may also call 1-(800) 977-7711 or
visit our Web site at tax.ohio.gov.
For information regarding extensions of time to pay, estimated payments and penal-
ties, please refer to estate tax form 2 or contact this offi ce.
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