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Ohio Schedule G Transfers During Decedent's Life
Extracted from PDF file 2023-ohio-form-et-schedule-g-transfers-during-decedents-l.pdf, last modified July 2011Schedule G Transfers During Decedent's Life
Reset Form Estate of: Schedule G – Transfers During Decedent’s Life 1. Transfers in Contemplation of Death (O.R.C. Section 5731.05). Any transfer in excess of $10,000 per year per donee made by the decedent within three years of death for less than adequate consideration is presumed to be in contemplation of death and is includible in the Ohio gross estate, unless proof to the contrary can be provided. Interests that do not qualify as present interests for the federal gift tax $10,000 exclusion will not qualify for the Ohio $10,000 exclusion. Transfers made between spouses should not be included in the gross estate, but should be listed for informational purposes only. 2. Transfers with Retained Enjoyment (O.R.C. Section 5731.06). The value of the gross estate shall include the value of any property or interest herein that the decedent transferred for less than adequate consideration and in which the decedent retained (a) the income or right to possession and enjoyment until the decedent’s death or (b) the right, either alone or in conjunction with any person, to designate the person(s) who shall enjoy the property or income therefrom. Item Number Description 3. Transfers with Reversionary Interest Retained (O.R.C. Section 5731.07). The value of the gross estate shall include the value of any transfer of property or interest therein made by the decedent for less than adequate consideration where (a) the possession or enjoyment can be obtained by the other person only by surviving the decedent and (b) the decedent retained a reversionary interest by express terms of the instrument which had a value as of the date of death in excess of 5% of the value of property transferred. 4. Transfers Subject to Change (O.R.C. Section 5731.08). Any property or interest therein transferred by the decedent without adequate consideration where the enjoyment on the date of death was subject to any change through the exercise of a power by the decedent alone or in conjunction with any person to alter, amend, revoke or terminate is includible in the value of the gross estate. Alternate Valuation Date 1. Total from continuation schedule(s) Total (also enter on Recapitulation of Assets, page 2) Schedule G Alternate Value Value at Date of Death
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More about the Ohio Form ET Schedule G – Transfers During Decedent’s L Estate Tax TY 2023
We last updated the Schedule G Transfers During Decedent's Life in February 2024, so this is the latest version of Form ET Schedule G – Transfers During Decedent’s L, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form ET Schedule G – Transfers During Decedent’s L 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 Schedule G – Transfers During Decedent’s L.
| Form Code | Form Name |
|---|---|
| Form ET Schedule F – Miscellaneous Property | Schedule F Miscellaneous Property |
| Form ET Schedule H – Powers of Appointment | Schedule H Powers of Appointment |
| Form ET Schedule J – Debts and Administration Expe | Schedule J Debts and Administration Expenses |
| Form ET Schedule K – Charitable Deduction | Schedule K Charitable Deduction |
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 Schedule G – Transfers During Decedent’s L from the Department of Taxation in February 2024.
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 Schedule G – Transfers During Decedent’s L
We have a total of ten past-year versions of Form ET Schedule G – Transfers During Decedent’s L in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form ET Schedule G – Transfers During Decedent’s L
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2022 Form ET Schedule G – Transfers During Decedent’s L
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2021 Form ET Schedule G – Transfers During Decedent’s L
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2020 Form ET Schedule G – Transfers During Decedent’s L
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2019 Form ET Schedule G – Transfers During Decedent’s L
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2018 Form ET Schedule G – Transfers During Decedent’s L
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2017 Form ET Schedule G – Transfers During Decedent’s L
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2016 Form ET Schedule G – Transfers During Decedent’s L
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2015 Form ET Schedule G – Transfers During Decedent’s L
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2014 Form ET Schedule G – Transfers During Decedent’s L
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