Ohio Ohio Nonresident Estate Tax Return

Ohio Nonresident Estate Tax Return
ET_ET4_GEN_050112.indd
Ohio I

ET 4
Rev. 4/12

Department of
Taxation
Estate Tax Unit
1-(800) 977-7711
tax.ohio.gov

Reset Form

Ohio Nonresident Estate Tax Return (Ohio Revised Code Section 5731.19)
Estates with a date of death July 1, 1983 – Dec. 31, 2012
This form must accompany estate tax form 2
File in duplicate with the County Probate Court in Ohio
Check one:  Taxable  Nontaxable
Estate of: Decedent’s last name

Decedent’s first name and initial

County in Ohio where property located

State of domicile

Did decedent ever reside in Ohio?

 No

 Yes

Date of death
Decedent’s Social Security number

If “yes,” state place, dates and duration of residence.

Computation

(A)

1. Total Ohio tax on property in all jurisdictions ......................................................................................$
(from page 1, line 6 of estate tax form 2)

(B)

2. Total gross value of all property having a taxable situs in Ohio ..........................................................$
(real property and tangible personal property)

(C)

3. Total gross value of property in all jurisdictions ..................................................................................$
(from page 1, line 1 of estate tax form 2)
(A)

X

(B)

=
$
(C)
5. Less: Previous payments (exclude any interest and penalty paid).....................................................$

4. Ohio estate tax due

6. Balance due (if amount on line 5 is less than amount on line 4, enter difference as balance due) ..................$
7. Overpayment (if amount on line 5 is greater than tax amount on line 4, enter difference as a refund).............$

Declaration
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and
to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than decedent’s personal
representative or person in possession of property is based on all information of which preparer has any knowledge.
Name of attorney representing the estate

Address (number and street, city, state and ZIP code)

Telephone number

Name of executor/administrator(s)

Address (number and street, city, state and ZIP code)

Telephone number

Signature of executor/administrator(s)

Date Filed with Probate Court

Date

Signature of preparer

Distribution of Subdivisions’ Share of Tax
(R.C. Section 5731.48 and 5731.50)
Percentage

City, Village or Township

Date

Date Received by
Ohio Department of Taxation

ET 4
Rev. 4/12
Page 2

General Information
When Nonresident
Filing Is Required
(R.C. Section 5731.19)

The estate of a nonresident decedent must file estate tax forms 2 and 4 if the decedent
owned the following types of property: real property situated in Ohio, tangible personal
property having an actual situs in Ohio, and intangible personal property employed in
carrying on a business within Ohio (unless exempted under R.C. section 5731.34) The
filing requirements are the same as for a resident decedent, except the return may be
filed directly with the county probate court where the Ohio property is located.

Includible Assets
and Deductions

When completing estate tax form 2, real estate and other assets, such as bank accounts
situated outside of Ohio, should also be reported. Accordingly, when completing the
estate tax form 2, describe and itemize all proper debts, expenses of administration
and deductions. These deductions may include, but are not limited to, real estate taxes,
mortgages and utilities located in and outside of Ohio.

Computation of Tax
(R.C. Section 5731.19)

The nonresident tax base is determined by multiplying the tax due (as computed on
the estate tax form 2) by a fraction, the numerator of which is the gross value of all
property having a taxable situs in this state, and the denominator of which is the value
of the gross estate wherever situated (line 1 of the estate tax form 2, page 1).

When and Where to
File (R.C. Section
5731.21)

Returns are required to be filed within nine months from decedent’s date of death (see
Extension of Time to File, below). All filings must be made in duplicate in the county
where the principal portion of the property having a taxable situs is located.

When and Where to
Pay (Tax and Interest)
(R.C. Section 5731.23)

Tax and interest are paid at the county auditor’s office, with the check drawn to the
order of the county treasurer. Interest begins to accrue at variable rates nine months
from the decedent’s date of death regardless of the extended due date. The county
auditor will calculate any interest owing.

Distribution of Tax
(R.C. Sections 5731.48
and 5731.50)

For dates of death Jan. 1, 2002 – Dec. 31, 2012, 80% of the tax is distributed to the
municipal corporation, village or township in which the tax originates, and 20% to the
state of Ohio. For dates of death between Jan. 1, 2001 through Dec. 31, 2001, 70%
of the tax is distributed to the municipal corporation, village or township in which the
tax originates, and 30% to the state of Ohio. For dates of death before Jan. 1, 2001,
64% of the tax is distributed to the municipal corporation, village or township in which
the tax originates, and 36% to the state of Ohio.

Extension of Time
to File (R.C. Section
5731.21)

Estates of decedents with a date of death on or after Jan. 1, 2000 are granted an automatic six-month extension, allowing them a total of 15 months to file the estate tax
return. Any additional six-month extension must be requested in writing directly to the
Estate Tax Unit on estate tax form 24 before the due date of the return.
Interest on any estate tax due will be calculated from nine months from date of
death regardless if the estate uses the automatic or additional extensions. To
stop the accrual of interest, an estimated payment of tax may be made.
Any inquiries may be directed to: Ohio Department of Taxation, Estate Tax Unit, P.O.
Box 183050, Columbus, OH 43218-30504. You may also call 1-(800) 977-7711 or
visit our Web site at tax.ohio.gov.
For information regarding extensions of time to pay, estimated payments and penalties, please refer to estate tax form 2 or contact this office.