OH risk areas
Ohio estate risk areas
These pages explain how default state rules in Ohio shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.
How to use this guide
- Read the risk summaries to understand default outcomes.
- Open a risk guide for state-specific details and sources.
- Use this as education, not legal advice.
Intestacy risk
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.
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Probate risk
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.
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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Ohio repealed its estate tax for estates of individuals dying on or after January 1, 2013, and does not impose an inheritance tax.
- Ohio estate tax was repealed for estates of individuals dying on or after January 1, 2013.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.
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Guardianship risk
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.
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Complexity triggers
Ohio lets a surviving spouse elect between the will and the statutory share, and it provides a support allowance during administration.
- A surviving spouse may elect to take under the will or take the share provided by statute, which affects the distribution.
- A $40,000 support allowance is available for the surviving spouse and minor children before other distributions.
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