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Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.
At minimum, a final federal income tax return (Form 1040) and a final Ohio income tax return (IT 1040 (Ohio Individual Income Tax Return)) must be filed for income earned through the date of death.Ohio Rev. Code §§ 5747.02, 5747.08Verified May 5, 2026 If the estate earns income during administration, a federal fiduciary return (Form 1041) and Ohio fiduciary return (IT 1041 (Ohio Fiduciary Income Tax Return)) may also be required.
The final federal and Ohio income tax returns are due april 15 following year of death.Ohio Rev. Code §§ 5747.02, 5747.08Verified May 5, 2026 The fiduciary return is due april 15 (calendar year); extension mirrors federal.
No. Ohio does not require a state tax clearance certificate for estate distribution. Estate tax repealed for deaths on or after January 1, 2013 (Am. Sub. H.B. 153, 129th GA, eff. Sept 29, 2011; Ohio Rev. Code § 5731.02). No inheritance tax.Ohio Rev. Code §§ 5747.02, 5747.08Verified May 5, 2026 All tax obligations must be satisfied before making final distributions.
Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706).
The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The Ohio executor checklist covers all filing responsibilities in order.
No. Ohio does not impose a state estate tax or inheritance tax. The primary tax filings after death are income tax related (final return and, if applicable, estate income tax return). See how Ohio compares with the death tax calculator.
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