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

Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.

More than the returns? Settle the estate in one place.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

Ohio Tax Filing Checklist

2 filings required

0 of 2 completed0%

Federal

File 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

Deadline: 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.

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File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.

Ohio

File 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)

Deadline: April 15 following year of 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. A joint return with a surviving spouse may be e-filed; a return for a decedent filing single or married-filing-separately (or a joint return where both spouses are deceased) must be filed on paper (Ohio Dept. of Taxation, "Filing a Return For a Deceased Taxpayer"). ODT issues refund checks only in the name(s) on the return; adding a claimant requires the original check, a death certificate copy, federal Form 1310, and Letters of Authority/Administration mailed to ODT Revenue Accounting (R.C. 5747.11(B)(2)). TY2026 rates: 0% on the first $26,050; $332 + 2.75% on the excess (Ohio Rev. Code § 5747.02(A)(3)(c)). Extension: a federal filing extension automatically extends the Ohio return to the same date — Ohio has no separate extension request form (Ohio Adm. Code 5703-7-05(B)(1)(a)); it does not extend time to pay (5703-7-05(C)(1)). The old IT 40P payment voucher has been folded into the Ohio Universal Payment Coupon (OUPC).

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File estate income tax returnNot required

A fiduciary return is only required if the estate earns income above the filing threshold (All estates and trusts, including foreign estates and trusts, must file if they owe Ohio fiduciary income tax; 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))).

Tax Clearance Not Required

No Ohio tax release, waiver, or clearance certificate is required before a decedent's assets are transferred. The estate tax was repealed for deaths on or after January 1, 2013 (Am. Sub. H.B. 153, 129th GA; Ohio Rev. Code § 5731.02 levies only on persons "dying on or after July 1, 1968, and before January 1, 2013"), and HB 110 (134th GA) sunset its administration: the Ohio Dept. of Taxation "no longer requires a tax release or a tax waiver form (ET 12/13/14) before certain assets of a decedent may be transferred to another person." Ohio has no inheritance tax.

More Information

This tool provides general information about tax filing requirements after death. Tax situations vary based on individual circumstances. Consult a licensed tax professional or CPA for advice specific to your situation.

Frequently Asked Questions

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. 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. The fiduciary return is due april 15 of the year after the trust or estate's tax year ends (calendar-year filers); fiscal-year filers, the 15th day of the 4th month after year end.

No. No Ohio tax release, waiver, or clearance certificate is required before a decedent's assets are transferred. The estate tax was repealed for deaths on or after January 1, 2013 (Am. Sub. H.B. 153, 129th GA; Ohio Rev. Code § 5731.02 levies only on persons "dying on or after July 1, 1968, and before January 1, 2013"), and HB 110 (134th GA) sunset its administration: the Ohio Dept. of Taxation "no longer requires a tax release or a tax waiver form (ET 12/13/14) before certain assets of a decedent may be transferred to another person." Ohio has no inheritance tax. 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 estate settlement plan 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.

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.

With no state estate or inheritance tax, tax filing after death in Ohio focuses on income tax obligations. This is a significant advantage compared to the handful of states that impose death taxes.

Filing deadlines depend on the type of return. Final income tax returns are generally due April 15 of the year following death. Estate tax returns, where applicable, are typically due nine months after the date of death. The Ohio estate settlement plan tracks all deadlines in order.