Estate Tax Form 2 - Ohio Estate Tax Return For All Resident Filings For Dates Of Death Page 8
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12General Information
When an estate tax
Estates with a gross value of more than $338,333 are required to file an ET Form 2 and ET
return is required
Form 22. Executors and administrators are responsible for filing the estate tax return.
(Section 5731.21)
Returns are not required to be filed for gross estates with a value of $338,333 or less. How-
ever, if the estate consists of real estate and has a value of $338,333 or less, an ET
Form 22 should be filed with probate court to expedite the release of the real estate
lien.
Note: For dates
ET Form 22 will become obsolete for dates of death after Dec. 31, 2012.
of death after
Dec. 31, 2012
What estate tax
If the date of death is between Jan. 1, 2002 – Dec. 31, 2012, Ohio Estate Tax Form 2,
form is required
revised 4/2012, is required to be filed.
to be completed
If the date of death was between Jan. 1, 2001 – Dec. 31, 2001, Ohio Estate Tax Form 2,
(Section 5731.21)
revised 1/2001, is required to be filed.
If the date of death was prior to Jan. 1, 2001, Ohio Estate Tax Form 2, revised 3/2000, is
required to be filed.
When and where
Returns are required to be filed within nine months from decedent’s date of death (see Exten-
sion of Time to File, below). All filings must be made in duplicate with the probate court
to file (Section 5731.21)
where will is probated or estate is administered.
When and where to
Tax and interest are paid at the county auditor’s office, with the check drawn to the order of the
pay (tax and interest)
county treasurer. Interest begins to accrue at variable rates nine months from decedent’s date
(Section 5731.23)
of death. The county auditor will calculate any interest owing.
Extension of time
Estates of decedents with a date of death on or after Jan. 1, 2000 are granted an automatic
to file (Section 5731.21)
six-month extension, allowing them a total of 15 months to file the estate tax return. Any
additional six-month extensions must be requested in writing directly to the Estate Tax Unit
on ET 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 ac-
crual of interest, an estimated payment of tax may be made. (See Estimated Pay-
ments on page 7.)
Extension of time
Estates of decedents with a date of death on or after July 24, 1986 may request to extend the
to pay (Section 5731.25)
time for payment of tax for undue hardship. Specific examples of undue hardship are listed in
the Ohio Revised Code and include, but are not limited to, the following: (1) insufficient liquid
funds despite efforts to convert assets to cash; (2) a substantial portion of the assets of the
gross estate consisting of rights to receive payments in the future; and (3) the inability to
accurately determine the size of the gross estate because a substantial portion of the
decedent’s assets is subject to litigation.
The estate must request this extension on ET Form 41, no later than forty-five (45) days prior
to the due date of the estate tax return. This form must be filed directly with the Estate Tax
Unit. Additional extensions must be filed not less than thirty (30) days before the expiration of
the previous extension. Each extension is granted for no more than one year per request.
Additional extensions may be granted annually up to a maximum of 14 years. For further
information, please refer to ET Bulletin 3A.
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