Form Et 13 - Application For Consent To Transfer The Proceeds Of Insurance Contracts, Employer Death Benefits And Retirement Plans For Resident And Nonresident Decedents Page 3
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3ET 13
Rev. 4/12
Page 3
General Information
All county auditors have been appointed agents of the tax commissioner for the purpose of issuing con-
sents to transfer (R.C. section 5731.41)
How to obtain
Submit this completed application to the county auditor in the county of the
decedent’s residence. The county auditor will review the application and return a
a release
copy to the applicant. If the name and address of the county auditor are needed,
please call the Ohio Department of Taxation, Estate Tax Unit, at 1-800-977-7711.
1. Complete a separate application for each benefi t.
2. Application will not be processed unless completed in its entirety and signed by the
applicant.
3. The approval of a consent to transfer does not determine a tax liability.
4. The county auditor will forward a copy of the approved application to the tax com-
missioner.
For nonresident decedents, submit this completed application to the Ohio Depart-
ment of Taxation, Estate Tax Unit, P.O. Box 183050, Columbus, OH 43218-3050. This
unit will review the application and return a copy to the applicant.
A consent must be obtained for the following:
When a consent to
1. Annuities payable to a named benefi ciary or the estate.
transfer is required
2. Matured endowments payable to a named benefi ciary or the estate.
(R.C. section 5731.09(A)
3. Supplemental contracts payable to a named benefi ciary or the estate.
and (B) and R.C. section
4. Straight life insurance payable to the estate.
5731.39 (C) and (D)
5. Life insurance owned by decedent on the life of another person.
6. Employer-related death benefi ts in excess of $2,000, including:
a. retirement benefi ts payable to a named benefi ciary or the estate;
b. pension or profi t-sharing plans payable to a named benefi ciary or the estate;
c. IRAs payable to a named benefi ciary or the estate;
d. Keoghs payable to a named benefi ciary or the estate;
e. corporate plans, whether qualifi ed or unqualifi ed, payable to a named benefi ciary
or the estate;
f. any deferred compensation program; and
g. bonus plans.
A consent is not required for the following:
When a consent
1. Date of death is after Dec. 31, 2012. H.B. 508, 129th General Assembly, revised R.C.
to transfer is not
section 5731.39. A tax release or consent to transfer is not required for individuals
required
with a date of death after Dec. 31, 2012.
(R.C. section 5731.09)
2. Straight life insurance benefi ts payable to a named benefi ciary other than the estate;
or
3. When any of the above-listed assets are payable to the surviving spouse and the
date of death is on or after 10/01/96; or
4. Any of the above-listed assets are $25,000 or less, regardless of benefi ciary; or
5. The Federal Coal Mine and Safety Act annuity payable under Title IV of 1969 (black
lung benefi ts).
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