Ohio inheritance and estate tax: Columbus records and filing questions

Ohio estate tax was repealed for deaths on or after January 1, 2013. That does not complete probate or final-personal and estate-income reporting. Start with the death date, county and document being requested.

Sources checked 2026-10-24. General information maintained by Columbus Tax with AI assistance. We are an independent directory, not a government agency or tax adviser. Verify the instructions for your tax year and circumstances.

Does Ohio still require an estate-tax return?

The Ohio Department of Taxation confirms repeal for deaths on or after January 1, 2013. Its FAQ also explains later sunset provisions for older cases. Do not download an old estate-tax return or apply an historic threshold simply because a bank or search result calls the task inheritance tax.

Check whether the request concerns authority to transfer an asset, a tax release, an income return or an old notice. Those are different questions. An unusual historical case should be checked against the current FAQ rather than a blanket conclusion from this guide.

Verify the death-date scope: Read the repeal and sunset explanations before using archived forms. Ohio estate-tax FAQs

An old inheritance waiver is not the same as authority to act

Ohio’s FAQ says the Department no longer requires the ET 12/13/14 tax-release or inheritance-waiver forms for the described asset transfers. Ask the institution to identify the exact current document it needs instead of resubmitting an obsolete state form.

That change does not itself appoint an executor, resolve ownership or complete income-tax obligations. Keep final individual and estate-income questions separate, and ask who will review state and any school-district reporting for income received during administration.

Identify federal return types: Use the IRS decedent resource for final-personal, estate-income and estate-transfer questions. IRS decedent-return guidance

Use Franklin County resources only for the relevant estate

Franklin County Probate Court provides estate-administration guidance and forms and distinguishes probate from non-probate assets. A Columbus-area mailing address does not establish that every estate belongs in Franklin County.

Confirm the county and the person’s authority before arranging records. Ask separately about court work, income-tax preparation and any dispute; a general accountant listing is not proof of probate representation experience.

Local court and estate records: Use the current Franklin County page for a Franklin County matter. Franklin County estate resources

Organize the records before asking for a quote

Prepare a private summary of the task and any notice requiring action. Ask which evidence is needed and arrange secure document exchange before sending an estate file. This directory does not collect tax documents or decide who may act for an estate.

Date of death, residence, property locations and the person appointed or authorized to act.
Will/trust and appointment records, asset ownership and date-of-death statements.
Prior returns, notices and separate proof of filing and payment; flag property or accounts in other states.
A written division of tax preparation, probate work, valuations and representation, including excluded work and fees.

For a later sale of inherited property, use the Ohio capital-gains and sale-records guide.

Ask a professional about your situation

Ask about this state, the estate’s residence and assets, the required return and any notice. Agree who handles tax preparation, probate, valuation and representation. General directory listings do not verify estate-tax or probate expertise.

Browse general accountant and CPA directory listings; confirm relevant experience

Compare professional qualifications and questions to ask. Keep personal tax documents private; this directory does not receive returns, identity documents or portal credentials.

Related guides

Official sources and applicability

Ohio estate-tax FAQs — Repeal for deaths on/after January 1, 2013, later sunset provisions and obsolete tax-release forms.
Official guidance checked for the applicable task; verify the tax year. Checked 2026-10-24.
Franklin County Probate Court: estates — Estate-administration resources, court forms and distinction between probate and non-probate assets.
Official guidance checked for the applicable task; verify the tax year. Checked 2026-10-24.
IRS Topic 356: decedents and estate returns — Final individual, estate-income and federal estate returns are separate filing questions.
Official guidance checked for the applicable task; verify the tax year. Checked 2026-10-24.

Next source review due 2027-01-22, and before promotion for a new tax year. To report an outdated resource, contact the directory without sending personal tax information.