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Ohio Certificate of Estate Tax Payment and Real Property Disclosure for Dates of Death on or after Nov. 8, 1990.
Extracted from PDF file 2023-ohio-form-et-22.pdf, last modified December 2012Certificate of Estate Tax Payment and Real Property Disclosure for Dates of Death on or after Nov. 8, 1990.
Ohio I ET 22 Rev. 5/12 Depa!1ment of Taxation Reset Form Estate Tax Unit 1-(800) 977-7711 tax.ohio.gov Date Estate Tax Return and/or this Form Filed in Probate Court Certificate of Estate Tax Payment and Real Property Disclosure for Dates of Death on or after Nov. 8, 1990 – Dec. 31, 2012 (Section 5731.21 O.R.C.) This form should not be sent to the Estate Tax Unit in Columbus. Estate of: Decedent’s last name, first name and middle initial County of residence Case number Date of death Part I – Please complete either Section A or B, whichever is applicable. B. This section is to be completed by the estate representative where no Ohio estate tax return is required to be filed. A. This section is to be completed by the estate representative where an Ohio estate tax return is required to be filed. Date of death (please check one): Date of death (please check one): • F•On or after Jan. 1, 2002 – Dec. 31, 2012 – more than • F•On or after Jan. 1, 2002 – Dec. 31, 2012 – under $338,333 $338,333 • F•On or after Jan. 1, 2001 – Dec. 31, 2001 – more than • F•On or after Jan. 1, 2001 – Dec. 31, 2001 – under $200,000 $200,000 • F•On or after June 30, 1983 – Dec. 31, 2000 – more than $25,000. • F•On or after June 30, 1983 – Dec. 31, 2000 – under • 1. The estate tax return due for this estate was filed in probate court on the date stamped hereon. 2. All estate taxes shown due, if any, on the return have been paid in full. (This step will take effect upon verification by the county auditor on page 3, Part II of this form.) 3. All real property listed in the inventory for the decedent’s estate is included in the estate tax return as well as the following real property not listed in the inventory and attached to this certificate. $25,000. 1. No estate tax return is required to be filed because the gross estate, which includes all real property, falls below the filing requirements set forth in R.C. section 5731.21(A)(3). 2. All real property listed in the attached inventory for the decedent’s estate, as well as the following real property not listed in the inventory and attached to this certificate, shall be free of any lien for estate taxes under R.C. sections 5731.02 and 5731.19(A). 4. The real property attached to this certificate shall be free of any lien for estate taxes under Ohio Revised Code (R.C.) sections 5731.02 and 5731.19(A). This certificate does not take effect until verification of payment of tax is received from the county auditor’s office. This certificate does not reflect the tax commissioner’s final determination of estate tax under R.C. section 5731.26. Declaration The information contained on this certificate, to the best of my knowledge, is true and complete. Name of estate representative Address of estate representative Signature of estate representative Date ET 22 Rev. 5/12 Page 2 Instructions for Completion Estate Representative If an estate tax return is required to be filed f f If no estate tax return is required to be filed The estate representative completes Section A in Parts I and II of this certificate. The estate representative is required to sign Part I of the certificate. Note: For dates of death Nov. 8, 1990 – Dec. 31, 2012, this certificate is required to accompany one of the following returns when it is filed with the probate court: (a) Resident Ohio Estate Tax Return (estate tax form 2) (b) Nontaxable Return (estate tax form 2) (c) Ohio Nonresident Estate Tax Return (estate tax form 4) (d) Amended Resident Ohio Estate Tax Return (estate tax form 2X) The ET Form 22 will become obsolete for dates of death after Dec. 31, 2012. f The estate representative completes Section B in Part I only. The estate representative is required to sign Part I of this certificate. f Upon receipt of one of the above-listed returns for filing, the probate court date stamps both the return and Part I of this certificate. Probate Court If an estate tax return is required to be filed Part I is maintained in the court’s public record file. Part II of this certificate is forwarded to the county auditor with the filed return or estate tax form 5 for verification of payment of tax. After receipt of Part II of this certificate from the county auditor, the probate court signs and date stamps Section C. Part II is then filed with Part I in the public record file. f The probate court date stamps Part I of this certificate. Part I is then maintained in the probate court’s public record file. Part II is not applicable. If an estate tax return is required to be filed f If the estate taxes have been paid in full, the county auditor completes Section B of Part II of this certificate to verify that the taxes have been paid in full. The county auditor validates the date the return was filed. Part II of this certificate is maintained at the county auditor’s office until all taxes shown to be due have been paid. When the taxes are paid, the county auditor signs and date stamps Part II. After completion, Part II is returned to the probate court. This same procedure is followed for nontaxable filings. If no estate tax return is required to be filed f Neither Part I nor Part II of this certificate shall be forwarded to the county auditor’s office. If an estate tax return is required to be filed f Attach all real property not listed in the inventory including permanent parcel number, address and full legal description. If no estate tax return is required to be filed f Attach a copy of the inventory for the decedent’s estate as well as all real property not listed on the inventory, including permanent parcel number, address and full legal description. If no estate tax return is required to be filed County Auditor Property Description ET 22 Rev. 5/12 Page 3 Certificate of Estate Tax Payment and Real Property Disclosure for Dates of Death Nov. 8, 1990 – Dec. 31, 2012 (R.C. Section 5731.21) Part II A. This section is to be completed by the estate representative. Estate of Case number Date of death County B. This section is to be completed by the county auditor. I hereby verify that the estate taxes shown due on the estate tax return filed on have been paid in full. Date Tax Paid to County Auditor County auditor By: Deputy C. This section is to be completed by the probate judge. The verification of this certificate by the county auditor was filed in this court on the date stamped hereon. Date Filed in Probate Court Probate judge By: Deputy ET 22 Rev. 5/12 Page 4 Instructions for Completion Estate Representative If an estate tax return is required to be filed If no estate tax return is required to be filed f The estate representative completes Section A in Parts I and II of this certificate. The estate representative is required to sign Part I of the certificate. Note: For dates of death Nov. 8, 1990 – Dec. 31, 2012, this certificate is required to accompany one of the following returns when it is filed with the probate court: (a) Resident Ohio Estate Tax Return (estate tax form 2) (b) Nontaxable Return (estate tax form 2) (c) Ohio Nonresident Estate Tax Return (estate tax form 4) (d) Amended Resident Ohio Estate Tax Return (estate tax form 2X) f The ET Form 22 will become obsolete for dates of death after Dec. 31, 2012. f The estate representative completes Section B in Part I only. The estate representative is required to sign Part I of this certificate. f Upon receipt of one of the above-listed returns for filing, the probate court date stamps both the return and Part I of this certificate. Probate Court If an estate tax return is required to be filed Part I is maintained in the court’s public record file. Part II of this certificate is forwarded to the county auditor with the filed return or Estate Tax Form 5 for verification of payment of tax. After receipt of Part II of this certificate from the county auditor, the probate court signs and date stamps Section C. Part II is then filed with Part I in the public record file. If no estate tax return is required to be filed f The probate court date stamps Part I of this certificate. Part I is then maintained in the probate court’s public record file. Part II is not applicable. County Auditor If an estate tax return is required to be filed f If the estate taxes have been paid in full, the county auditor completes Section B of Part II of this certificate to verify that the taxes have been paid in full. The county auditor validates the date the return was filed. Part II of this certificate is maintained at the county auditor’s office until all taxes shown to be due have been paid. When the taxes are paid, the county auditor signs and date stamps Part II. After completion, Part II is returned to the probate court. This same procedure is followed for nontaxable filings. If no estate tax return is required to be filed f Neither Part I nor Part II of this certificate shall be forwarded to the county auditor’s office. If an estate tax return is required to be filed f Attach all real property not listed in the inventory including permanent parcel number, address and full legal description. If no estate tax return is required to be filed f Attach a copy of the inventory for the decedent’s estate as well as all real property not listed on the inventory, including permanent parcel number, address and full legal description. Property Description
ET_ET22_GEN_050112.indd
More about the Ohio Form ET 22 Estate Tax Voucher TY 2023
There will be no estate tax on estates of individuals with a date of death on or after Jan. 1, 2013.
We last updated the Certificate of Estate Tax Payment and Real Property Disclosure for Dates of Death on or after Nov. 8, 1990. in February 2024, so this is the latest version of Form ET 22, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form ET 22 directly from TaxFormFinder. You can print other Ohio tax forms here.
Other Ohio Estate Tax Forms:
TaxFormFinder has an additional 82 Ohio income tax forms that you may need, plus all federal income 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 22 from the Department of Taxation in February 2024.
Form ET 22 is an Ohio Estate Tax form. Payment vouchers are provided to accompany checks mailed to pay off tax liabilities, and are used by the revenue department to record the purpose of the check and the SSN/EIN of the taxpayer who sent it. Many states recommend that taxpayers also write their social security number and the purpose of the payment on the check itself, in case the accompanying payment voucher is misplaced or destroyed.
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 22
We have a total of twelve past-year versions of Form ET 22 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form ET 22
ET_ET22_GEN_050112.indd
2022 Form ET 22
ET_ET22_GEN_050112.indd
2021 Form ET 22
ET_ET22_GEN_050112.indd
2020 Form ET 22
ET_ET22_GEN_050112.indd
2019 Form ET 22
ET_ET22_GEN_050112.indd
2018 Form ET 22
ET_ET22_GEN_050112.indd
2017 Form ET 22
ET_ET22_GEN_050112.indd
2016 Form ET 22
ET_ET22_GEN_050112.indd
2015 Form ET 22
ET_ET22_GEN_050112.indd
2014 Form ET 22
ET_ET22_GEN_050112.indd
2012 Form ET 22
ET_ET22_GEN_050112.indd
2011 Form ET 22
ET_ET22_GEN_062311.indd
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