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                                                                                                                                                             ET 4 
                Department of                                                                                                                                Rev. 4/12 
Ohio I          Taxation 
                Estate Tax Unit 
                1-(800) 977-7711 
                tax.ohio.gov                               Reset Form

    Ohio Nonresident Estate Tax Return (Ohio Revised Code Section 5731.19)
                                  Estates with a date of death July 1, 1983 – Dec. 31, 2012 
                                         This form must accompany estate tax form 2 
                                  File in duplicate with the County Probate Court in Ohio 
                                         Check one:         Taxable      Nontaxable 

 Estate of: Decedent’s last name               Decedent’s ﬁ rst name and initial                                                            Date of death 

 County in Ohio where property located         State of domicile                                   Decedent’s Social Security number 

 Did decedent ever reside in Ohio?       No     Yes   If “yes,” state place, dates and duration of residence. 

                                                          Computation 
                                                                                                                                                             (A) 
1.  Total Ohio tax on property in all jurisdictions ......................................................................................$ 
    (from page 1, line 6 of estate tax form 2) 
                                                                                                                                                             (B) 
2.  Total gross value of all property having a taxable situs in Ohio ..........................................................$ 
    (real property and tangible personal property) 
                                                                                                                                                             (C) 
3.  Total gross value of property in all jurisdictions ..................................................................................$ 
    (from page 1, line 1 of estate tax form 2) 
                                                                 (B) 
4.  Ohio estate tax due  (A)                               X                                          = $ 
                                                                 (C) 
5.  Less: Previous payments (exclude any interest and penalty paid).....................................................$ 

6.  Balance due (if amount on line 5 is less than amount on line 4, enter difference as balance due) ..................$ 
7. Overpayment (if amount on line 5 is greater than tax amount on line 4, enter difference as a refund).............$ 

                                                           Declaration 
 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and  
 to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than decedent’s personal 
 representative or person in possession of property is based on all information of which preparer has any knowledge. 
Name of attorney representing the estate       Address (number and street, city, state and ZIP code)                                        Telephone number 

Name of executor/administrator(s)              Address (number and street, city, state and ZIP code)                                        Telephone number 

Signature of executor/administrator(s)             Date              Signature of preparer                                                  Date 

    Date Filed with Probate Court              Distribution of Subdivisions’ Share of Tax                                                   Date Received by 
                                               (R.C. Section 5731.48 and 5731.50)                                                           Ohio Department of Taxation 
                                               Percentage            City, Village or Township

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ET 4
Rev. 4/12
Page 2
General Information

When Nonresident The estate of a nonresident decedent must ﬁ le estate tax forms 2 and 4 if the decedent
Filing Is Required owned the following types of property: real property situated in Ohio, tangible personal
property having an actual situs in Ohio, and intangible personal property employed in
(R.C. Section 5731.19)
carrying on a business within Ohio (unless exempted under R.C. section 5731.34) The
ﬁling requirements are the same as for a resident decedent, except the return may be
ﬁled directly with the county probate court where the Ohio property is located.

Includible Assets When completing estate tax form 2, real estate and other assets, such as bank accounts
and Deductions situated outside of Ohio, should also be reported. Accordingly, when completing the
estate tax form 2, describe and itemize all proper debts, expenses of administration
and deductions. These deductions may include, but are not limited to, real estate taxes,
mortgages and utilities located in and outside of Ohio.

Computation of Tax The nonresident tax base is determined by multiplying the tax due (as computed on
(R.C. Section 5731.19) the estate tax form 2) by a fraction, the numerator of which is the gross value of all
property having a taxable situs in this state, and the denominator of which is the value
of the gross estate wherever situated (line 1 of the estate tax form 2, page 1).

When and Where to Returns are required to be ﬁ led within nine months from decedent’s date of death (see
File (R.C. Section Extension of Time to File, below). All ﬁlings must be made in duplicate in the county
5731.21) where the principal portion of the property having a taxable situs is located.

When and Where to Tax and interest are paid at the county auditor’s ofﬁ ce, with the check drawn to the
Pay (Tax and Interest) order of the county treasurer. Interest begins to accrue at variable rates nine months
(R.C. Section 5731.23) from the decedent’s date of death regardless of the extended due date. The county
auditor will calculate any interest owing.

Distribution of Tax For dates of death Jan. 1, 2002 – Dec. 31, 2012, 80% of the tax is distributed to the
(R.C. Sections 5731.48 municipal corporation, village or township in which the tax originates, and 20% to the
and 5731.50) state of Ohio. For dates of death between Jan. 1, 2001 through Dec. 31, 2001, 70%
of the tax is distributed to the municipal corporation, village or township in which the
tax originates, and 30% to the state of Ohio. For dates of death before Jan. 1, 2001,
64% of the tax is distributed to the municipal corporation, village or township in which
the tax originates, and 36% to the state of Ohio.

Extension of Time Estates of decedents with a date of death on or after Jan. 1, 2000 are granted an au-
to File (R.C. Section tomatic six-month extension, allowing them a total of 15 months to ﬁ le the estate tax
5731.21) return. Any additional six-month extension must be requested in writing directly to the
Estate Tax Unit on estate tax form 24 before the due date of the return.

Interest on any estate tax due will be calculated from nine months from date of
death regardless if the estate uses the automatic or additional extensions. To
stop the accrual of interest, an estimated payment of tax may be made.

Any inquiries may be directed to:Ohio Department of Taxation, Estate Tax Unit, P.O.
Box 183050, Columbus, OH 43218-30504. You may also call 1-(800) 977-7711 or
visit our Web site at tax.ohio.gov.

For information regarding extensions of time to pay, estimated payments and penal-
ties, please refer to estate tax form 2 or contact this ofﬁce.

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