Departments - Estate Tax - Filing Requirements

Form 12 & Form 14 (Tax Release)

These forms should be filed with the County Auditor where the decedent resided.

  • Complete the application (Form 12) with an original signature and a copy.
  • Complete tax release (Form 14) for each institution.
  • Letter from the bank, bank statements or savings passbook and certificates must be presented with this application.
  • For P.O.D. accounts, present passbook and letter from bank giving name of undisclosed beneficiary and relationship to decedent.
  • For joint and survivorship property, give name and relationship of survivor to decedent.
  • For any investment portfolios or living trusts assets released must complete (Form 12) itemizing all assets controlled by these instruments. Form 14 will accompany for each item.

Form 13 (Consent To Transfer)

  • This form is used for insurance policies, annuities, Keogh plans, employer-related death benefits, etc.
  • Complete the application (Form 13) with an original signature and two copies.
  • Our office releases one per policy not per beneficiary.

Ohio Estate Tax Return

  • When filing the return (Form 2), it must be filed in duplicate in Probate Court with the accounts desk.
  • If the estate is taxable, Form 5 and Form 22 must accompany the estate tax return.
  • If the estate is non-taxable, Form 22 must accompany the estate tax return.

Form 17 is filed in duplicate and used for:

  • Estimated payment
  • Additional tax payment
  • Interest only payment
  • Penalty payment
  • Deficiency payment

On Form 17 please provide us with the social security number of the decedent.