OH risk area
Tax exposure in Ohio
State estate or inheritance tax rules and how they interact with federal thresholds.
Ohio repealed its estate tax for estates of individuals dying on or after January 1, 2013, and does not impose an inheritance tax.
Does the state impose an estate or inheritance tax?Who is exempt or receives preferential treatment?How does federal tax interact with state rules?
At a glance
Key takeaways
- Ohio estate tax was repealed for estates of individuals dying on or after January 1, 2013.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.
Questions to consider
Questions this risk area helps you evaluate in Ohio
- Does the state impose an estate or inheritance tax?
- Who is exempt or receives preferential treatment?
- How does federal tax interact with state rules?
State overview
Ohio repealed its estate tax for estates of individuals dying on or after January 1, 2013, and does not impose an inheritance tax.
- Ohio estate tax was repealed for estates of individuals dying on or after January 1, 2013.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.
Sources
- https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/communications/publications/annual_reports/2013_annual_report/2013_ar_section_2_estate_tax.pdf
- https://taxfoundation.org/data/all/state/estate-inheritance-taxes/
Risk sources
- IRS inflation adjustments for tax year 2026
Use for the current federal estate tax basic exclusion amount.
- IRS Instructions for Form 706 (United States Estate Tax Return)
Defines filing requirements and federal estate tax framework.
- Tax Foundation - State estate and inheritance taxes
Current list of states with estate or inheritance taxes.
National sources provide baseline context; state statutes and court rules control in Ohio.