Erie County Probate Court

Ohio Estate Tax

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Pursuant to Section 5731

For persons deceased after July 1, 1993, there is an unlimited marital deduction. An Estate Tax Return must be filed if: the decedent died before January 1, 2001 and the gross estate is over $25,000.00; the decedent died in 2001 and the gross estate is over $200,000.00; the decedent died after January 1, 2002 and the gross estate is over $338,333.00.