Form Et 24 - Application For Extension Of Time To File Ohio Estate Tax Return (Ohio Revised Code Section 5731.21) Page 2

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ET 24
Rev. 4/12
Page 2
General Information
When Estate Tax
For dates of death on or after Jan. 1, 2000, the tax commissioner has authorized an
automatic, six-month extension of time to fi le the Ohio estate tax return. This permits
Return is Due
estates with a date of death on or after Jan. 1, 2000 to have 15 months to fi le the estate
(R.C. Section 5731.21)
tax return. If additional time is needed beyond the 15 months, the estate representative
may apply for an extension of time to fi le by submitting an estate tax form 24 directly to
the Estate Tax Unit before the 15-month due date of the return. An extension, if granted,
is for a maximum of six months per request. An extension may be requested by the at-
torney, executor, administrator or estate representative.
Estimated Payments
Extension of time to fi le does not extend the time to pay. The estate tax is due nine
months from decedent’s date of death. An estimated payment may be made to avoid
(R.C. Section 5731.23)
the accrual of interest after the nine-month period by fi ling an Estimated Payment Notice
(estate tax form 17) with the county auditor. Payment should be made to the county audi-
tor by check drawn to the order of the county treasurer.
Penalty
Failure to fi le the estate tax return by the due date or by the end of the extension period
(R.C. Section 5731.22)
may result in a penalty assessment.
Where to File
Submit a completed estate tax form 24 to the following address:
Extension
Ohio Department of Taxation
Application
Estate Tax Unit
P.O. Box 183050
Columbus, OH 43218-3050
(800) 977-7711
or FAX the request to (614) 387-1984
Extra Space for Reason

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