OH state guide
Ohio estate risk overview
This guide explains how estate outcomes work in Ohiowhen there is no plan. We cover intestacy rules, probate flow, guardianship defaults, and tax exposure in clear, educational language.
Snapshot
Key default outcomes
- Intestacy laws determine who receives assets.
- Probate court oversees the estate and public filings.
- Guardianship for minors is court-appointed if needed.
- State and federal tax rules may apply to larger estates.
What happens without a will
Ohio intestacy gives the surviving spouse all if all descendants are shared, but reduces the spouse's share when the decedent has descendants from another relationship.
- If there is a spouse and all surviving children are also children of the spouse, the spouse inherits the entire estate.
- If there is a spouse and one child not of the spouse, the spouse receives $20,000 plus one-half of the balance and the remainder goes to the child by representation.
- If there is a spouse and more than one child, the spouse receives $60,000 (if the spouse is parent of one but not all children) or $20,000 (if the spouse is parent of none) plus one-third of the balance.
- If no spouse, the estate passes to children or their descendants, then parents, then siblings, then more remote relatives by statute.
- An heir must survive the decedent by 120 hours to inherit under intestacy.
Probate process
Ohio allows an estate to be released from administration when the estate is within statutory value limits, including a higher limit for a surviving spouse receiving all assets.
- An estate may be released from administration if assets are $35,000 or less.
- If a surviving spouse receives all assets, the limit is $100,000.
- The probate court issues an order releasing the estate from administration.
- Release from administration requires a probate court order before distribution.
Estate and inheritance tax exposure
Ohio repealed its estate tax for estates of individuals dying on or after January 1, 2013, and does not impose an inheritance tax.
- Ohio estate tax was repealed for estates of individuals dying on or after January 1, 2013.
- Tax Foundation's 2025 table lists states with inheritance taxes; Ohio is not listed, indicating no state inheritance tax.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
Guardianship for minors
Ohio probate courts appoint guardians for minors, and minors age 14 or older may select a suitable guardian.
- A minor over age 14 may select a guardian, and the court must appoint a suitable person.
- A surviving parent may appoint a guardian by will, with preference rules between testamentary nominees and minor selections.
- Guardianship appointments are made by the probate court after a hearing.
- Older minors may nominate a guardian, subject to court approval.
- Parents can nominate a guardian by will or written instrument, subject to court approval.
- Notice and hearing requirements apply before appointment.
Risk areas
Explore estate risk dimensions in Ohio
Intestacy risk
How assets are distributed when there is no will and state default rules control the outcome.
Probate risk
Court-supervised estate process, timing, cost exposure, and public record requirements.
Tax exposure
State estate or inheritance tax rules and how they interact with federal thresholds.
Guardianship risk
How courts appoint guardians for minors when no plan is in place.
Complexity triggers
Scenarios that increase estate risk, such as blended families or multi-state property.
Common mistakes in Ohio
- Assuming a spouse automatically receives everything under state law.
- Leaving guardianship decisions to the court by default.
- Ignoring probate timelines, creditor notices, or court filings.
- Failing to coordinate beneficiary designations with estate intent.
- Assuming no tax filings are required because the state has no estate or inheritance tax.
Who is most exposed
Higher default risk in Ohio
- Families with minor children or dependents.
- Blended families or second marriages.
- Households with property in more than one state.
- Business owners without succession instructions.
Next: explore planning options in Ohio
EstateRiskIQ does not provide legal advice. We highlight how default outcomes work so you can decide whether to explore professional guidance or planning tools.