How Do I File Taxes for a Deceased Person in Ohio?

Ohio requires a final state income tax return for the decedent alongside the federal Form 1040; a federal estate tax return (Form 706) is required only for estates above $15,000,000.

State

Approximate Estate Value

Estate Earns Income

YesNo

Date of Death

Two returns are due.

IRS Form 1040 and IT 1040 (Ohio Individual Income Tax Return).

Federal

Final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040
Due: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

IRS Form 1040 File online

Ohio

Final income tax return

A final state return is required for income earned through the date of death.

Form: IT 1040 (Ohio Individual Income Tax Return)
Due: April 15 of the year following death

File IT 1040 for income earned January 1 through date of death; the decedent's executor or administrator makes and files it (Ohio Rev. Code § 5747.08(A)). Check the "If deceased" box at the top of the IT 1040 for the deceased taxpayer only.

IT 1040 (Ohio Individual Income Tax Return)File online

Tax clearance

No tax clearance is required in Ohio

No Ohio tax release, waiver, or clearance certificate is required before a decedent's assets are transferred.

Ohio tax clearance

Not required

Federal estate income tax return: IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
Federal estate tax return: The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
Ohio estate income tax return: A fiduciary return is only required if the estate earns income above the filing threshold (All estates and trusts, including foreign estates and trusts, that are subject to the Ohio fiduciary income tax must file the Ohio IT 1041; in general an estate that files federal Form 1041 and either resides in Ohio or earns/receives income from Ohio must file (Ohio Dept. of Taxation, IT 1041 filing requirements; Ohio Rev. Code § 5747.08(C))).

General information about tax filing requirements after a death, not tax or legal advice. Consult a licensed tax professional for tax questions. Data verified Sep 15, 2026

At minimum, a final federal income tax return (Form 1040) for income earned through the date of death, and Ohio requires a final state income tax return (IT 1040) as well. If the estate earns income during administration, a federal fiduciary return (Form 1041) and an Ohio fiduciary return (IT 1041) may also be required.

The final federal income tax return is due April 15 following year of death. The final Ohio return is due April 15 of the year following death. The Ohio fiduciary return is due April 15 of the year after the trust or estate's tax year ends.

No Ohio tax release, waiver, or clearance certificate is required before a decedent's assets are transferred. Every tax obligation is still settled before the final distribution.

No. No Ohio estate or inheritance tax is payable for a death today: the state keeps death-tax provisions on its books that are inoperative for current deaths, so nothing is due. The tax filings after a death are the income tax returns (the final return and, where the estate earns income, the estate income tax return). Only the federal estate tax applies, and only to an estate above $15,000,000.

Yes. Estate size does not change the final income tax return: a final Form 1040 is filed whatever the estate is worth if the decedent had income. What a smaller estate avoids is the federal estate tax return (Form 706), due 9 months after date of death (6-month extension available) and required only above $15,000,000.

Tax Filing After Death in Ohio

After a death in Ohio, both federal and state tax returns must be filed. A final income tax return covers the deceased's income through the date of death, and a separate fiduciary return may be needed if the estate earns income during administration. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

Ohio currently collects no state estate or inheritance tax; the death-tax statutes still on its books compute to zero for current deaths. Tax filing after death focuses on income tax obligations — the final return and, where the estate earns income, a fiduciary return.

Filing deadlines depend on the type of return. The final Ohio income tax return is due April 15 of the year following death. The Ohio estate settlement plan tracks all deadlines in order.

SimplyTrust Editorial·Updated September 20, 2026

Legal Sources

Data sourced from Ohio statutes and official state code. How we research.

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