Ohio Application for Consent to Transfer Property or Other Interest of a Resident Decedent

Application for Consent to Transfer Property or Other Interest of a Resident Decedent
ET_ET12_FI_120312.indd
Ohio I

Department of
Taxation

ET 12
Rev. 5/12

Reset Form

Estate Tax Unit
1-(800) 977-7711
tax.ohio.gov

Application for Consent to Transfer Property or Other Interest
of a Resident Decedent (Ohio Revised Code 5731.39)
For dates of death July 1, 1983 – Dec. 31, 2012
File this form with the county auditor together with completed tax release(s) (estate tax form 14).
Name of decedent

Date of death

Address

County of residence

Social Security number

Case number

The description and approximate value of the property to be transferred:
(Accounts) Bank
(Stocks) No. of Shares
Denomination of Bonds

Type of Account and Number
or
Company and Type of Stock

Value as of Date of Death
(Including Interest)

1.

2.

3.

This application will not be processed unless sections A through E are completed in their entirety. The
beneficiary or legal representative should complete these sections before it is submitted to the county auditor.

Necessary Accompanying Documents
1. Completed tax releases (estate tax form 14) for each
institution.

4. For joint and survivorship property, give name and relationship of survivor to decedent.

2. Exhibit letters of probate court appointment upon first application.

5. For payable on death (P.O.D.) accounts, present passbook
and letter from bank giving name of undisclosed beneficiary and relationship to decedent.

3. Savings passbooks and certificates must be presented
with this application.

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Rev. 5/12
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A. Is the decedent’s estate in the process of administration?
Yes F•
No F
B. Name and address of estate representative:

D. The gross value of all property held in the decedent’s
name alone or owned jointly by decedent at death or
transferred by the decedent prior to death; including, but
not limited to: real estate; cash; automobiles; household
goods; insurance payable to an estate, pension plans and
annuities payable after death including IRA and Keogh
plans (check according to date of death):
Date of death (DOD) Jan. 1, 2002 – Dec. 31, 2012
•

F More than $338,333

F Under $338,333

DOD on or after Jan. 1, 2001 thru Dec. 31, 2001

C. Name and address of attorney representing estate:

•

F More than $200,000

F Under $200,000

DOD on or after June 30, 1983 thru Dec. 31, 2000
•

F More than $25,000

F Under $25,000

Note: If the gross taxable estate is less than $25,000,
$200,000 or $338,333 on the applicable date of death, no
estate tax return is required to be filed.

E.
I hereby certify that all statements made are correct to the best of my knowledge and belief.
(Please provide name, address and telephone number of person filing this application.)

Signature and title of applicant
(executor, administrator, survivor or attorney for same)

Address

City, state, ZIP code

Telephone number

Date submitted

Instructions for Completing Estate Tax Form 12
Note: A consent to transfer is not required for funds on deposit if the only beneficiary is the surviving spouse. Effective Jan. 1, 2001, pursuant to the tax commissioner’s authorization, a consent to transfer is not required for funds
on deposit if the amount is $25,000 or less per account.

◄

ET forms 12 and 14 will become obsolete for dates of death after Dec. 31, 2012.
H.B. 508, 129th General Assembly, revised R.C. section 5731.39. A tax release or consent
to transfer is not required for individuals with a date of death after Dec. 31, 2012.

►

If a release is required, follow these instructions.
A. Bank accounts and funds on deposit, including IRAs and Keogh plans, in a savings and loan association or other banking
institution – provide the following:
1.
2.
3.
4.

Name of institution
Amount on deposit as per last entry prior to death and date of last entry
Type of account
Identifying number and the manner in which the fund is registered

Bank books and certificates of deposit must accompany this application.

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In the case of commercial accounts, the fiduciary should present the bookkeeping statement of the bank showing the balance
on date of death less honored checks drawn by decedent prior to death. In the case of P.O.D. accounts, when the passbook
fails to disclose the name of the beneficiary, a letter from the bank should accompany the passbook giving this date.
B. Stocks/bonds – provide the following:
1. Total number of shares or denomination of bonds
2. Rate of interest and due date
3. Type and the manner in which they are registered, if registered other than solely in name of decedent
It shall be assumed that all stocks are common unless otherwise indicated.

General Information
File this form with the county auditor together with completed tax release(s) (estate tax form 14).
Ohio Revised Code section (R.C.) 5731.39 provides a penalty
of the amount of the tax and up to $5,000 if a corporation,
safe-deposit box company, bank, savings and loan association, trust company or similar institution transfers more than
a three-fourths interest in property belonging to or standing
in the name or joint name of a decedent or in trust for a
decedent without obtaining a consent to transfer from the
tax commissioner. It is necessary for such institutions to
request a consent to transfer for the entire amount of any
such interest prior to final transfer from the decedent’s name.
The county auditor is the tax commissioner’s agent for these
purposes.
The fact that a consent to transfer is issued does not in itself
establish tax liability nor does it relieve from tax liability. Tax

liability on any property transferred will be determined by
the tax commissioner upon audit of the estate tax return.
An estate tax return may be required to be filed pursuant to
R.C. section 5731.21. Failure to timely file may subject the
taxpayer to a penalty pursuant to R.C. section 5731.22.
The tax release estate tax form 14 must accompany this
form to obtain a release. Since the tax release, estate tax
form 14, will reflect only the last entry balance posted prior
to death, this entry may or may not reflect the entire date of
death value with the accrued interest due.

Ohio I

ET 14
Rev. 5/12

Department of
Taxation
Estate Tax Unit
1-(800) 977-7711
tax.ohio.gov

Resident Tax Release
(Ohio Revised Code 5731.39)
Date
To
(Name of company whose stocks or bonds are to be transferred or institution where deposit or other property is located.)

The tax commissioner of Ohio consents to the immediate transfer of the following property now in your possession, control
or custody:
(Accounts) Bank
(Stocks) No. of Shares
Denomination of Bonds

Type of Account and Number
or
Company and Type of Stock

Value as of Date of Death
(Including Interest)

belonging to or standing in the name or joint name of
date of death

,
Month

Day

, deceased;
, resided in

, state of

Year

County

Tax commissioner agent
By

Instructions
This form must accompany estate tax form 12. The attorney
for the estate or the applicant should complete this form.
To obtain a release, take the completed estate tax forms
12 and 14 to the county auditor’s office.
The following is required for completion:
Bank Accounts – Copy and describe each account exactly
as it is described on the application (estate tax form 12).

Stocks – Copy and describe each company stock as it is
described on the application (estate tax form 12), except do
not carry the value over to this form as the value will vary
from date of death to date of actual transfer. Please direct
this release to the company or institution where the property
is located and not to the individual receiving the property.

.