Does Ohio’s state income tax apply to estates?
Yes. If the estate files IRS form 1041, the estate should file Ohio fiduciary income tax form IT-1041, and pay any tax shown to be due. The estate may also have to make payments of estimated Ohio income tax. Use Ohio payment voucher form IT-1041ES for making estimated Ohio income tax payments. Furthermore, if the decedent resided in a school district imposing a school district income tax on estates, then the estate is also liable for both the yearly filing of school district income tax return and the yearly payment of estimated school district income taxes.
