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Ohio Estate Tax

Pursuant to ORC Section 5731

For persons deceased after July 1, 1993, there is an unlimited marital deduction. An Estate Tax Return must be filed if: the decedent died before January 1, 2001 and the gross estate is over $25,000.00; the decedent died in 2001 and the gross estate is over $200,000.00; the decedent died after January 1, 2002 and the gross estate is over $338,333.00.

The Ohio Estate Tax was repealed effective January 1, 2013. There will be no estate tax on estates of individuals with a date of death on or after January 1, 2013. This legislative change occurred with the passage of the 2012-2013 Budget Bill, House Bill 153.