Ohio used to tax estates, and some older guides and attorney pages still describe it. The Ohio estate tax was repealed by House Bill 153 of the 129th General Assembly for people who die on or after 1 January 2013, and the former Ohio inheritance tax was closed out at the same time. The Department says no Ohio estate tax return is filed for these deaths.
This guide sets out what the Ohio Department of Taxation says about the repeal, what changed for deaths before 2013, and what can still apply to an Ohio estate, using the Department's December 2012 tax alert and its estate tax summary, and the IRS page on estate and gift tax (last reviewed 23 July 2026), read on 2 November 2026.
Neither. The Ohio Department of Taxation's tax alert of 19 December 2012 states that the Ohio Estate Tax has been repealed for the estates of individuals dying on or after 1 January 2013 (House Bill 153, 129th General Assembly) and that no Ohio estate tax returns should be filed for those deaths. The Department's estate tax summary adds that House Bill 153 closed out the former Ohio inheritance tax by requiring all claims and inquiries about it to be submitted to the Department before 1 January 2013.
Because the repeal is tied to the date of death, there is no Ohio rate, exemption or filing deadline to apply to a current estate.
| Date | Change |
|---|---|
| 1968 | Ohio enacted its estate tax to replace a state inheritance tax |
| Deaths 1 Jan 2002 to 31 Dec 2012 | A return was required when the gross estate was over $338,333 |
| Deaths on or after 1 Jan 2013 | Estate tax repealed; no Ohio estate tax return should be filed |
| Deaths on or after 1 Jan 2013 | Consent-to-transfer and tax waiver forms no longer needed (House Bill 508, 129th General Assembly) |
The Department's alert says the estate tax is still in effect for people who died before 1 January 2013 with a gross estate greater than $338,333. If you are dealing with an older death, contact the Department's Estate Tax Unit rather than relying on this page.
Federal estate tax. The IRS says the basic exclusion amount is $15,000,000 for 2026, as increased by Public Law 119-21 (signed 4 July 2025). The federal return is Form 706.
Portability. The IRS states that estates of decedents survived by a spouse may elect to pass any of the decedent's unused exclusion to the surviving spouse, and that the election is made on a timely filed estate tax return for the decedent.
Other states. Ohio's repeal does not change the rules of another state. If the decedent owned property in a state that taxes estates or inheritances, check that state's rules; see our estate tax by state and inheritance tax by state guides, and the Maryland page as an example of a state that taxes both.
We have not read an Ohio source on gift tax or on local fees, so this guide makes no claim on them.
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