Form Et 22 - Certificate Of Estate Tax Payment And Real Property Disclosure - Ohio Department Of Txation Page 4
Download a blank fillable Form Et 22 - Certificate Of Estate Tax Payment And Real Property Disclosure - Ohio Department Of Txation in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form Et 22 - Certificate Of Estate Tax Payment And Real Property Disclosure - Ohio Department Of Txation with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4ET 22
Rev. 5/12
Page 4
Instructions for Completion
Estate Representative
If an estate tax return is
The estate representative completes Section A in Parts I and II of this certifi cate.
required to be fi led
The estate representative is required to sign Part I of the certifi cate. Note: For dates
of death Nov. 8, 1990 – Dec. 31, 2012, this certifi cate is required to accompany one
of the following returns when it is fi led with the probate court:
(a) Resident Ohio Estate Tax Return (estate tax form 2)
(b) Nontaxable Return (estate tax form 2)
(c) Ohio Nonresident Estate Tax Return (estate tax form 4)
(d) Amended Resident Ohio Estate Tax Return (estate tax form 2X)
The ET Form 22 will become obsolete for dates of death after Dec. 31, 2012.
If no estate tax return
The estate representative completes Section B in Part I only. The estate representa-
tive is required to sign Part I of this certifi cate.
is required to be fi led
Probate Court
If an estate tax return
Upon receipt of one of the above-listed returns for fi ling, the probate court date stamps
is required to be fi led
both the return and Part I of this certifi cate.
Part I is maintained in the court’s public record fi le. Part II of this certifi cate is for-
warded to the county auditor with the fi led return or Estate Tax Form 5 for verifi cation
of payment of tax.
After receipt of Part II of this certifi cate from the county auditor, the probate court signs
and date stamps Section C. Part II is then fi led with Part I in the public record fi le.
If no estate tax return
The probate court date stamps Part I of this certifi cate. Part I is then maintained in
is required to be fi led
the probate court’s public record fi le. Part II is not applicable.
County Auditor
If an estate tax return is
If the estate taxes have been paid in full, the county auditor completes Section B of
required to be fi led
Part II of this certifi cate to verify that the taxes have been paid in full. The county au-
ditor validates the date the return was fi led. Part II of this certifi cate is maintained
at the county auditor’s offi ce until all taxes shown to be due have been paid.
When the taxes are paid, the county auditor signs and date stamps Part II. After
completion, Part II is returned to the probate court. This same procedure is followed
for nontaxable fi lings.
If no estate tax return
Neither Part I nor Part II of this certifi cate shall be forwarded to the county auditor’s
is required to be fi led
offi ce.
Property Description
If an estate tax return is
Attach all real property not listed in the inventory including permanent parcel number,
required to be fi led
address and full legal description.
If no estate tax return
Attach a copy of the inventory for the decedent’s estate as well as all real property
is required to be fi led
not listed on the inventory, including permanent parcel number, address and full legal
description.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form Et 22 - Certificate Of Estate Tax Payment And Real Property Disclosure For Dates Of Death
Financial
Form Et 22 - Certifi Cate Of Estate Tax Payment And Real Property Disclosure For Dates Of Death On Or After Nov. 8, 1990 - Dec. 31, 2012 (section 5731.21 O.r.c.)
Financial
Estate Tax Form 22 - Certificate Of Estate Tax Payment And Real Property Disclosure For Dates Of Death On Or After November 8, 1990
Financial
Form 22 - Certificate Of Estate Tax Payment And Real Property Disclosure For Dates Of Death On Or After November 8, 1990 (section 5731.21 O.r.c.)
Financial
Related Categories
Parent category: Financial