Ohio Schedule L Marital Deduction Reconciliation

Schedule L Marital Deduction Reconciliation
ET_ScheduleL_FS_070611.indd
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Estate of:

Schedule L – Marital Deduction Reconciliation
1. Enter the total of Schedule M, Part I (property interests passing outright to the surviving
spouse that are NOT subject to a QTIP election) .............................................................. $
2. Enter the total of Schedule M, Part II (property interests passing to the surviving spouse
for which a QTIP election was made) ................................................................................ $
3. Add lines 1 and 2 and enter total here and on Recapitulation of Deductions, Schedule L,
page 2 ................................................................................................................................ $

Schedule M – Bequests to Surviving Spouse
Part I – Property Interests That Are Not Subject to a QTIP Election
Complete this schedule indicating the assets passing to
the surviving spouse. (Note: Itemization is not necessary
where spouse receives entire estate outright.)
If provision has not been made by the decedent’s will for the
debts and expenses of administration, the spouse’s interest
in the residue could be reduced for these expenses.
Item
Number

Qualified Terminable Interest Property (QTIP) Deduction – If you elect a QTIP deduction under O.R.C. Section
5731.15, you must list on Part II of Schedule M all of the
property for which you are making the election.

Description of Net Property Interests Passing to the Surviving spouse

1.

Total from continuation schedule(s)
Total value of Schedule M, Part I (also enter on Schedule L, line 1)

Schedule M, Part I

Value