Ohio Schedule M Part II Bequests to Surviving Spouse

Schedule M Part II Bequests to Surviving Spouse
ET_ScheduleM_PartII_FS_030412.inddReset Form

Estate of:

Schedule M – Bequests to Surviving Spouse
Part II – Property Interests That Are Subject to a QTIP Election
Election to Deduct Qualiﬁed Terminable Interest Property Under O.R.C. Section 5731.15(B) – If a trust (or other
property) meets the requirements of qualiﬁed terminable
interest property and
a. The trust or other property is listed on Schedule M, Part
II, in whole or in part, then unless the executor speciﬁcally
identiﬁes the trust (all or a fractional portion or percentage) or other property to be excluded from the election,
the executor shall be deemed to have made an election
to have such trust (or other property) treated as qualiﬁed
terminable interest property.
Item
Number

b. If less than the entire value of the trust (or other property)
included in the gross estate is entered as a deduction
under Schedule M, Part II, the estate shall be considered
to have made an election only as to a fraction of the trust
(or other property). The numerator of this fraction is equal
to the amount of the trust (or other property) deducted on
Schedule M, Part II. The denominator is equal to the total
value of the trust (or other property).

Description of Property Interests Passing to the Surviving Spouse
(describe portion of trust for which allocation is made)

Note: If you use a continuation page for Part II, be sure that it is clearly labeled as
Schedule M, Part II.
Total from continuation schedule(s)
Total value of Schedule M, Part II (also enter on Schedule L, line 2)

Schedule M, Part II

Value

Extracted from PDF file 2023-ohio-form-et-2-m-ii.pdf, last modified March 2013

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More about the Ohio Form ET 2-M-II Estate Tax TY 2023

We last updated the Schedule M Part II Bequests to Surviving Spouse in February 2024, so this is the latest version of Form ET 2-M-II, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form ET 2-M-II directly from TaxFormFinder. You can print other Ohio tax forms here.

Related Ohio Estate Tax Forms:

TaxFormFinder has an additional 82 Ohio income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Ohio Form ET 2-M-II.

Form Code	Form Name
Form ET 24	Application for Extension of Time to File Ohio Estate Tax Return Extension
Form ET 2-LargeEstate	Estate Tax Return & Instructions for Estates With Dates of Death on or After Jan. 1, 2002 With Gross Value Over $338,333
Form ET 2	Ohio Estate Tax Return and Instructions for Dates of Death on or After July 1, 1993
Form ET 2-A	Schedule A Real Estate
Form ET 2-E-I	Schedule E Part I Joint & Survivorship Assets
Form ET 2-E-II	Schedule E Part II Joint & Survivorship Assets
Form ET 2-I	Schedule I Annuities, Pensions, Retirement and Other Employer Death Benefit Plans€
Form ET 2-L	Schedule L Marital Deduction Reconciliation
Form ET 2-M-I	Schedule M Part I Bequests to Surviving Spouse
Form ET 21	Application for Certificate of Release of Ohio Estate Tax Lien

Download all OH tax forms View all 83 Ohio Income Tax Forms

Form Sources:

Ohio usually releases forms for the current tax year between January and April. We last updated Ohio Form ET 2-M-II from the Department of Taxation in February 2024.

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About the Estate Tax

The IRS, and many states, impose an estate tax on the transfer of cash and property between a decedent and their beneficiaries. These taxes generally only apply to estates over a certain size threshold, generally several million dollars, and therefore only affects the largest few percent of estates in the United States.

Historical Past-Year Versions of Ohio Form ET 2-M-II

We have a total of ten past-year versions of Form ET 2-M-II in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form ET 2-M-II