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                                                                                                                                            ET 41 
           Depa!1ment of                                                                                                                    Rev. 4/12 
Ohio I     Taxation 
           Estate Tax Unit                           Reset Form
           P.O. Box 183050 
           Columbus, OH 43218-3050                                                                    ET File No. 
           1-(800) 977-7711 
           tax.ohio.gov 

             Application for Extension of Time to Pay Ohio Estate Tax 
                            For Dates of Death July 24, 1986 – Dec. 31, 2012 
                        Attach Copy to Estate Tax Form 2 When Return Is Filed 

 Part I – Identiﬁcation (print or type) 
 Decedent’s last name              Decedent’s ﬁ rst name and middle initial  Date of death 

 Probate court and case number                                            Estate tax return due date 

 Name of application preparer 

 Address of application preparer (number and street)                      City, state and ZIP code 

 Part II – Extension of Time to Pay (Ohio Revised Code Section 5731.25) 
 You must attach your written statements to explain in detail why it would cause undue hardship                                 Extension date requested  
 to pay the full amount of the estate tax by the estate tax return due date.                                                    (not to exceed one year).
                                                                                                                                 Month Day  Year 

 1.  Amount of estate tax estimated to be due ...........................................................................  $ 
 2.  Tax amount not subject to deferral   .....................................................................................   $ 
 3.  Tax shortage claimed (subtract line 2 from line 1)   .............................................................  $ 

 Part III – Signature and Veriﬁcation 

 If prepared by executor, administrator or person in possession of property – Under penalties of perjury, I declare that to 
 the best of my knowledge and belief, the statements made herein are true and correct. 

 Signature of executor, administrator or person in possession of property                       Title                                  Date 

 If prepared by someone other than executor, administrator or person in possession of property – Under penalties of 
 perjury, I declare that to the best of my knowledge and belief, the statements made herein are true and correct. 

 Signature of preparer other than executor, administrator or person in possession of property   Title                                  Date 

 Part IV – Notice to Applicant – To Be Completed By the Ohio Department of Taxation 
 The application for extension of time to pay (Part II) is:
  Approved
 
  Not approved because
   
  Other 

 Tax commissioner                                                         By                                                        Date 
                                   I                                                          I

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ET 41
Rev. 4/12
Page 2

How and Where to File
Complete and ﬁ le estate tax form 41 in duplicate with the
Estate Tax Unit
Ohio Department of Taxation
P.O. Box 183050
Columbus, OH 43218-3050

General Instructions
Who May File: Under R.C. section 5731.25, the personal representative who is required to ﬁ le the estate tax return for the decedent’s
estate may ﬁ le estate tax form 41, Application for Extension of Time to Pay Ohio Estate Tax. “Personal representive”
means the executor, executrix, administrator or administratrix of the decedent’s estate. If no executor, executrix, admin-
istrator or administratrix is appointed, “personal representative” means any person in actual or constructive possession
of any property of the decedent. Also, an authorized attorney, certiﬁ ed public accountant, trustee, or agent holding a
power of attorney may ﬁ le this form to apply for an extension of time on behalf of the personal representative. The
form must be signed by the person ﬁ ling the application. The person who ﬁles should insert their appropriate title in
Part III.
When to File: Estate tax form 41 is required to be ﬁ led in adequate time to permit the Estate Tax Unit to consider the application and
reply before the estate tax return due date.
Interest: Interest from nine months from date of death must be paid on the part of the estate tax for which an extension of time
to pay is approved.
Note: The part of the estate tax for which an extension is not granted is due nine months from date of death.

Speciﬁ c Instructions
Extension of Time to Pay (R.C. section 5731.25) – An extension of reasonable allowance during the remaining period of admin-
time to pay under R.C. section 5731.25 may not exceed 12 months. istration of the estate for the decedent’s surviving spouse and
A discretionary extension of time to pay for undue hardship may dependent children, and to satisfy claims against the estate that
not exceed 14 years. Different extension periods may be applicable are due and payable. Furthermore, the personal representative
to extensions of time granted for a deﬁ ciency (an R.C. section has made a reasonable effort to convert assets in the personal
5731.25(B) election, reversionary or remainder interest). representative’s possession into cash.
The application must establish why it is impossible or impractical 5. A signiﬁcant portion of the gross estate consists of a farm or a
for the personal representative to pay the full amount of the estate closely held business, and there are not readily available, suf-
tax by the estate tax return due date. Examples of undue hardship ﬁcient funds in the gross estate to pay an estate tax imposed
include the following: by this chapter and any federal estate tax. For purposes of this
unit, funds shall not be considered readily available because
1. An estate includes sufﬁ cient liquid assets to pay the estate tax the farm or closely held business could be sold to persons who
when otherwise due. The liquid assets, however, are located in are not related by consanguinity or afﬁ nity to the decedent, at
several jurisdictions and are not immediately subject to the con- a price that equals the fair market value of the farm or closely
trol of the personal representative. Consequently, such assets held business.
cannot readily be marshalled by the personal representative
even with the exercise of due diligence. 6. Assets in the gross estate that would have to be liquidated to
pay an estate tax imposed by this chapter when due could only
2. An estate is composed in substantial part of assets consist- be sold at a price that is considered a sacriﬁ ce price or could
ing of rights to receive payments in the future (i.e., annuities, only be sold in a depressed market.
copyright royalties, contingent fees, or accounts receivable).
These assets provide insufﬁ cient present cash with which to In general, an extension of time to pay will be granted only for the
pay the estate tax when otherwise due and the estate cannot amount of the cash shortage. The amount of the estate tax, the
borrow against these assets except upon terms that would amount of the cash shortage, and the balance due must be shown
inﬂ ict loss upon the estate. in Part II.
3. An estate includes a claim to substantial assets that cannot The Department of Taxation will complete Part IV and return two
be collected without litigation. Consequently, the size of the copies to the applicant. Please attach one copy to the estate tax
gross estate is unascertainable at the time the tax is otherwise return that is ﬁ led. Submit a copy with any separate payment.
due.
An approved extension of time to pay does not extend the time to
4. An estate does not have sufﬁcient funds (without borrowing at a ﬁle date. Use estate tax form 24 to obtain an extension of time to
rate of interest higher than that generally available) with which ﬁle the return.
to pay the entire estate tax when otherwise due. To provide a

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