Ohio Estate Tax
Pursuant to ORC 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.