Ohio Amended Ohio Estate Tax Resident Return

Amended Ohio Estate Tax Resident Return
ET_ET2X_GEN_050112.indd
Ohio I

ET 2X
Rev. 5/12

Reset Form

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

Amended Ohio Estate Tax Resident Return
File in duplicate with the Probate Court.
For estates with a date of death of July 1, 1983 – Dec. 31, 2012
This form is to be used to report an increase in tax liability,
claim a refund or disclose a change with no tax consequences.
Check one:  Refund
 Supplemental Tax
Nontaxable Disclosure
Pay supplemental tax through the county auditor’s Office.
Estate of: Decedent’s last name

Decedent’s first name and initial

Date of death

Address of decedent at time of death (number and street, city, state and ZIP code)

Decedent’s Social Security number

County in Ohio, in which Probate Court located, where will probated or estate administered

Case number

Date estate tax return filed

Was it (check one):

 Taxable

Nontaxable

If an estate tax form 10, Certificate of Determination of Final Ohio Estate Tax Liability,
has been received, attach a copy thereof to this return.
1

$

2

$

3

$

4

$

5

$

6

$

7

$

8

$

9

(

If line 9 is less than line 8, subtract line 9 from line 8 and enter the amount
of supplemental tax now due ................................................................................. 10

$

If line 9 is greater than line 8, subtract line 8 from line 9 and enter the amount
of refund now due................................................................................................... 11

(

Net taxable estate as previously reported ..........................................................
Plus additional or increase (or less a decrease) in value of assets
(describe on reverse side) .......................................................................................
Total ............................................................................
Less additional or increase (or plus a reduction) in amount of deductions
(describe on reverse side) .......................................................................................
New net taxable estate ..............................................
Tentative tax due on new net taxable estate (use table on reverse side)................
Less estate tax credit (see reverse side).................................................................
Tax due (subtract line 7 from line 6; if line 7 is more than line 6, enter 0) .........................
Less tax previously assessed or paid (exclude any interest and penalty paid) .............

Date Filed with Probate Court

Distribution of Subdivisions’ Share of Tax
(Ohio Revised Code Section 5731.48 and 5731.50)
Percentage

City, Village or Township

)

)
Date Received by
Ohio Department of Taxation

ET 2X
Rev. 5/12
Page 2

Explanation of Changes
If addtional space is needed, please use attachments.

Line 6 – Tax Rates
If the net taxable estate is:

The tax shall be:

Not more than $40,000
2% of the net taxable estate
More than $40,000, but not more than $100,000 $800 plus 3% of the excess more than $40,000
More than $100,000, but not more than $200,000 $2,600 plus 4% of the excess more than $100,000
More than $200,000, but not more than $300,000 $6,600 plus 5% of the excess more than $200,000
More than $300,000, but not more than $500,000 $11,600 plus 6% of the excess more than $300,000
More than $500,000

$23,600 plus 7% of the excess more than $500,000

Line 7 – Credits
Applicable Estate
Tax Credit

Date of Death
Dates of death on or before 06/30/83
Dates of death 07/01/83, but before 01/01/01
Dates of death 01/01/01, but before 01/01/02

0
$500
$6,600

Dates of death 01/01/02, but before 01/01/13

$13,900

Print or type to expedite audit and finalization

Declaration
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best
of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the deceased’s personal representative
or person in possession of property is based on all information of which preparer has any knowledge.
Name of attorney representing the estate

Address (number and street, city, state and ZIP code)

Telephone number

Name of executor/administrator(s)

Address (number and street, city, state and ZIP code)

Telephone number

Signature of executor/administrator(s)

Date

Signature of preparer

File in Duplicate in probate court.

Date