Plan an estate in Ohio

Step 1: Make a will

Ohio rule: Two witnesses. No notary required. No holographic wills.

• A will must be in writing, signed at the end by the testator, and attested by two or more competent witnesses who saw the testator sign or heard the testator acknowledge the signature. Source: Ohio Rev. Code § 2107.03, checked Oct 29, 2026.
• A will may be handwritten or typed, but either way it needs two witnesses; no notary is required. Ohio has no unwitnessed holographic will. Source: Ohio Rev. Code § 2107.03, checked Oct 29, 2026.

Ohio will requirements →

Step 2: Financial power of attorney

• Ohio has adopted the Uniform Power of Attorney Act; a power of attorney must be signed, and a signature acknowledged before a notary is presumed genuine. No witnesses are required. Source: Ohio Rev. Code § 1337.25, checked Oct 29, 2026.
• A power of attorney is durable by default unless it says it ends on incapacity. Source: Ohio Rev. Code § 1337.24, checked Oct 29, 2026.
• Ohio provides a statutory form power of attorney. Source: Ohio Rev. Code § 1337.60, checked Oct 29, 2026.

Financial power of attorney in Ohio →

Step 3: Medical power of attorney / advance directive

Official form or source: Ohio Rev. Code § 1337.12 (execution rules for a health care power of attorney)

• A health care power of attorney must be signed at the end and dated, and either witnessed by two qualified adults or acknowledged before a notary. Source: Ohio Rev. Code § 1337.12, checked Oct 29, 2026.

Details →

Step 4: Decide how each asset passes

Transfer on death deed for real estate: Yes. Ohio allows real estate to pass on death by a recorded transfer on death designation affidavit.

• Ohio’s transfer on death provisions for real property are in R.C. 5302.22 to 5302.24. Source: Ohio Rev. Code § 5302.22, checked Oct 29, 2026.

Also review beneficiary designations on retirement accounts and life insurance, and POD/TOD designations on bank and brokerage accounts. How to avoid probate →

Step 5: Check estate tax

• Ohio’s estate tax does not apply to people who died on or after January 1, 2013. Source: Ohio Rev. Code § 5731.21, checked Oct 29, 2026.
• Ohio has no inheritance tax. Source: Ohio Department of Taxation, checked Oct 29, 2026.

Ohio estate tax → · Estate taxes explained

Documents to gather

• Signed will (original) and any codicils
• Financial power of attorney
• Health care directive / medical power of attorney
• Deeds and any recorded TOD deed
• Beneficiary designation confirmations
• A list of accounts, debts, insurance and digital accounts, kept where your executor can find it

Full estate planning checklist →