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Ohio Free Printable ET_ET4_GEN_050112.indd for 2024 Ohio Ohio Nonresident Estate Tax Return

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Ohio Nonresident Estate Tax Return

Ohio I ET 4 Rev. 4/12 Department of Taxation Estate Tax Unit 1-(800) 977-7711 tax.ohio.gov Reset Form Ohio Nonresident Estate Tax Return (Ohio Revised Code Section 5731.19) Estates with a date of death July 1, 1983 – Dec. 31, 2012 This form must accompany estate tax form 2 File in duplicate with the County Probate Court in Ohio Check one:  Taxable  Nontaxable Estate of: Decedent’s last name Decedent’s first name and initial County in Ohio where property located State of domicile Did decedent ever reside in Ohio?  No  Yes Date of death Decedent’s Social Security number If “yes,” state place, dates and duration of residence. Computation (A) 1. Total Ohio tax on property in all jurisdictions ......................................................................................$ (from page 1, line 6 of estate tax form 2) (B) 2. Total gross value of all property having a taxable situs in Ohio ..........................................................$ (real property and tangible personal property) (C) 3. Total gross value of property in all jurisdictions ..................................................................................$ (from page 1, line 1 of estate tax form 2) (A) X (B) = $ (C) 5. Less: Previous payments (exclude any interest and penalty paid).....................................................$ 4. Ohio estate tax due 6. Balance due (if amount on line 5 is less than amount on line 4, enter difference as balance due) ..................$ 7. Overpayment (if amount on line 5 is greater than tax amount on line 4, enter difference as a refund).............$ 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 decedent’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 Filed with Probate Court Date Signature of preparer Distribution of Subdivisions’ Share of Tax (R.C. Section 5731.48 and 5731.50) Percentage City, Village or Township Date Date Received by Ohio Department of Taxation ET 4 Rev. 4/12 Page 2 General Information When Nonresident Filing Is Required (R.C. Section 5731.19) The estate of a nonresident decedent must file estate tax forms 2 and 4 if the decedent owned the following types of property: real property situated in Ohio, tangible personal property having an actual situs in Ohio, and intangible personal property employed in carrying on a business within Ohio (unless exempted under R.C. section 5731.34) The filing requirements are the same as for a resident decedent, except the return may be filed directly with the county probate court where the Ohio property is located. Includible Assets and Deductions When completing estate tax form 2, real estate and other assets, such as bank accounts situated outside of Ohio, should also be reported. Accordingly, when completing the estate tax form 2, describe and itemize all proper debts, expenses of administration and deductions. These deductions may include, but are not limited to, real estate taxes, mortgages and utilities located in and outside of Ohio. Computation of Tax (R.C. Section 5731.19) The nonresident tax base is determined by multiplying the tax due (as computed on the estate tax form 2) by a fraction, the numerator of which is the gross value of all property having a taxable situs in this state, and the denominator of which is the value of the gross estate wherever situated (line 1 of the estate tax form 2, page 1). When and Where to File (R.C. Section 5731.21) Returns are required to be filed within nine months from decedent’s date of death (see Extension of Time to File, below). All filings must be made in duplicate in the county where the principal portion of the property having a taxable situs is located. When and Where to Pay (Tax and Interest) (R.C. Section 5731.23) Tax and interest are paid at the county auditor’s office, with the check drawn to the order of the county treasurer. Interest begins to accrue at variable rates nine months from the decedent’s date of death regardless of the extended due date. The county auditor will calculate any interest owing. Distribution of Tax (R.C. Sections 5731.48 and 5731.50) For dates of death Jan. 1, 2002 – Dec. 31, 2012, 80% of the tax is distributed to the municipal corporation, village or township in which the tax originates, and 20% to the state of Ohio. For dates of death between Jan. 1, 2001 through Dec. 31, 2001, 70% of the tax is distributed to the municipal corporation, village or township in which the tax originates, and 30% to the state of Ohio. For dates of death before Jan. 1, 2001, 64% of the tax is distributed to the municipal corporation, village or township in which the tax originates, and 36% to the state of Ohio. Extension of Time to File (R.C. Section 5731.21) Estates of decedents with a date of death on or after Jan. 1, 2000 are granted an automatic six-month extension, allowing them a total of 15 months to file the estate tax return. Any additional six-month extension must be requested in writing directly to the Estate Tax Unit on estate tax form 24 before the due date of the return. Interest on any estate tax due will be calculated from nine months from date of death regardless if the estate uses the automatic or additional extensions. To stop the accrual of interest, an estimated payment of tax may be made. Any inquiries may be directed to: Ohio Department of Taxation, Estate Tax Unit, P.O. Box 183050, Columbus, OH 43218-30504. You may also call 1-(800) 977-7711 or visit our Web site at tax.ohio.gov. For information regarding extensions of time to pay, estimated payments and penalties, please refer to estate tax form 2 or contact this office.
Extracted from PDF file 2023-ohio-form-et-4.pdf, last modified May 2012

More about the Ohio Form ET 4 Estate Tax Nonresident TY 2023

We last updated the Ohio Nonresident Estate Tax Return in February 2024, so this is the latest version of Form ET 4, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form ET 4 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 4.

Form Code Form Name
Form ET 41 Application for Extension of Time to Pay Ohio Estate Tax

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 4 from the Department of Taxation in February 2024.

Show Sources >

Form ET 4 is an Ohio Estate Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.

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 4

We have a total of twelve past-year versions of Form ET 4 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form ET 4


2022 Form ET 4


2021 Form ET 4


2020 Form ET 4


2019 Form ET 4


2018 Form ET 4


2017 Form ET 4


2016 Form ET 4


2015 Form ET 4


Ohio Nonresident Estate Tax Return 2014 Form ET 4


2012 Form ET 4


2011 Form ET 4


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