What This Calculator Screens For in OhioA triage screen, not a tax return
Most estates in Ohio are unlikely to owe federal estate tax. The main use of this tool is triage: it helps you decide whether the estate is clearly below the federal threshold, clearly above it, or close enough that deductions and deeper planning may matter.
Probate questions and estate-tax questions are not the same thing. A family can have a probate problem with no tax issue, or a tax-sensitive estate that still transfers efficiently through trust planning.
What the screen looks atState estate-tax status, the federal threshold, and return context
No Separate State Estate Tax
This page focuses on federal screening because Ohio does not have a state estate tax.
Federal Threshold
The current screen uses a federal estate-tax exclusion amount of $15 million per person for 2026.
Return Context
Even when no tax is likely due, larger estates may still need more careful return and planning review than a rough calculator can provide.
Frequently Asked Questions
Does Ohio have a state estate tax?
Ohio does not have a state estate tax. Federal estate-tax analysis may still matter if the estate is large enough.
What federal threshold does this Ohio calculator use?
For deaths in 2026, this calculator uses a federal estate-tax exclusion amount of $15 million per person as the starting screen for whether deeper tax review may be needed.
Does every large estate owe federal estate tax?
No. Deductions, valuation issues, marital planning, charitable transfers, and the composition of the estate can all change the taxable amount. The calculator is a screening tool, not a filed return.
Is this the same as preparing Form 706?
No. Form 706 is the federal estate tax return. This estimator is only intended to help decide whether federal estate-tax review may be relevant before a more detailed analysis begins.
Official Sources and Further ReadingOfficial references used for this page
- ORC 5731.02, read in full 2026-08-16. Effective September 29, 2011, House Bill 153, 129th General Assembly, the act that ended the tax prospectively. (A) 'A tax is hereby levied on the transfer of the taxable estate ... of every person dying on or after July 1, 1968, and before January 1, 2013, who at the time of death was a resident of this state', followed by the graduated table from 2% of a taxable estate not over $40,000 to $23,600 plus 7% of the excess over $500,000. (B) allows a credit whose amount varies by date-of-death band. The section is the authority for the DATE-OF-DEATH boundary; it was not repealed outright.
- ORC 5731.21, read in full 2026-08-16. Effective September 30, 2021, House Bill 110, 134th General Assembly, so it remains live law. (A)(1)(a): except as provided in (A)(3), 'the executor or administrator, or, if no executor or administrator has been appointed, another person in possession of property the transfer of which is subject to estate taxes under section 5731.02 or division (A) of section 5731.19 of the Revised Code, shall file an estate tax return, within nine months of the date of the decedent's death, in the form prescribed by the tax commissioner, in duplicate, with the probate court of the county.' The return covers all property subject to the tax 'whether that property is transferred under the last will and testament of the decedent or otherwise', the commissioner may extend the time, and (A)(1)(b) requires an accompanying certificate in the prescribed form.
- ORC 5747.02, read in full 2026-08-16. (A)(2) ESTATES: the tax is measured by Ohio taxable income, and an estate with 'not more than twenty-six thousand fifty dollars of such income' is taxed on that income at 1.38462% for taxable years beginning in 2024, 1.31287% for 2025 and 1.27448% for 2026 and thereafter. An estate with more is taxed at the (A)(3) rates. (A)(1) trusts are levied in the same amount as estates under (A)(2). (A)(3) INDIVIDUALS: if Ohio adjusted gross income less taxable business income and exemptions is $26,050 or less, 'no tax shall be imposed on that balance'; above it the schedule for taxable years beginning in 2026 and thereafter is '$332.00 plus 2.75% of the amount in excess of $26,050' at (A)(3)(c), for 2025 '$342.00 plus 2.75%' to $100,000 then '$2,394.32 plus 3.125%' at (A)(3)(b). The (A)(3) table header states it applies to OHIO TAXABLE INCOME (ESTATES) as well as individuals and trusts. (A)(5) the tax commissioner adjusts the income amounts in (A)(2) and (A)(3) each August by the GDP deflator computed under ORC 5747.025, so $26,050 is itself an adjusted figure.
- ORC 323.152, read in full 2026-08-16. (A)(1)(a) the standard reduction reaches a person who is permanently and totally disabled, a person 65 or older, and 'the surviving spouse of a deceased person who was permanently and totally disabled or sixty-five years of age or older and who applied and qualified for a reduction in taxes under this division in the year of death, provided the surviving spouse is at least fifty-nine but not sixty-five or more years of age on the date the deceased spouse dies'. (A)(1)(b)(iii) a person not grandfathered by a tax year 2006 or 2013 reduction qualifies only if 'total income does not exceed thirty thousand dollars, as adjusted'. (A)(1)(c) the reduction equals the PRODUCT of $25,000 of the true value of the property in money as adjusted under (A)(1)(d), the assessment percentage under ORC 5715.01(B) 'not to exceed thirty-five per cent', the effective tax rate as defined in ORC 323.08, and one minus other percentage reductions. (A)(1)(d) the commissioner adjusts the income threshold and the reduction amounts each September by the GDP deflator, rounds to the nearest $100, certifies to each county auditor by 1 December, and makes no adjustment in a year the result would be lower. (A)(2)(a) a disabled veteran's reduction uses $50,000 of true value as adjusted; (A)(2)(b) the surviving spouse of a disabled veteran receives the same amount and 'the reduction shall continue through the tax year in which the surviving spouse dies or remarries'. (A)(3) the surviving spouse of a public service officer killed in the line of duty likewise uses $50,000, from the tax year the officer dies 'through the tax year in which the surviving spouse dies or remarries'.
- ORC 323.153, read in full 2026-08-16. (A) the owner files an application with the county auditor of the county in which the homestead is located, and 'the original application and any subsequent application, including any late application, shall be in the form of a signed statement and shall be filed on or before the thirty-first day of December of the year for which the reduction is sought'. A continuing application 'shall be returned to the auditor not later than the thirty-first day of December'. (B) 'A late application for a tax reduction for the year preceding the year in which an original application is filed ... may be filed with the original application', and if the auditor finds the information correct the auditor determines the reduction the applicant would have received had it been timely filed. This section is the authority for the December 31 deadline; the first-Monday-in-June date is not in it.
- Ohio tax source 1
- Ohio tax source 2
- Ohio tax source 3
- IRS estate tax filing threshold table
- IRS About Form 706
- IRS Publication 559 for survivors, executors, and administrators
Information current as of May 31, 2026
Settled Estate is not a law firm, and this content is for informational purposes only and does not constitute legal advice. Probate laws and procedures in Ohio can change. Consult with a qualified attorney for advice specific to your situation. Full disclaimer.