EstateOhio estate planning rules
Last reviewed Oct 29, 2026 · How we research
Law tags:State lawFederal lawFederal + state
At a glance
At a glance| Question | Answer | |
|---|---|---|
| Probate always required? | No. Assets that are jointly owned, have a named beneficiary, or are in a trust or TOD deed usually skip probate. | Details |
| Small-estate / simplified option? | Release from administration for estates up to $35,000, or $100,000 if all goes to the surviving spouse. | Details |
| TOD deeds allowed? | Yes | Details |
| State estate tax? | No (Ohio Rev. Code § 5731.21) | Details |
| State inheritance tax? | Not yet verified | Details |
| Must file will with court? | Effectively yes, within one year. | Details |
| Medicaid look-back | 60 months (federal rule, applied by the state) | Details |
| Holographic (handwritten, unwitnessed) wills valid? | No. Two witnesses are required (R.C. 2107.03). | Details |
Transfer on death deed allowed? Yes. Ohio allows real estate to pass on death by a recorded transfer on death designation affidavit.
Wills: Two witnesses. No notary required. No holographic wills.
Probate: Release from administration for estates up to $35,000, or $100,000 if all goes to the surviving spouse.
WillsState law
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.
Financial power of attorneyState law
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.
Medical power of attorney & advance directiveState law
Medical power of attorney & advance directiveOfficial form/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.
Transfer on death deeds: YesState law
Transfer on death deeds: YesOhio 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.
Do you need probate?State law
Do you need probate?Do you need probate?
Assets that usually skip probate:
- Jointly owned property with right of survivorship
- Payable-on-death (POD) and transfer-on-death (TOD) bank and brokerage accounts
- Life insurance and retirement accounts with a living named beneficiary
- Property titled in a living trust
- Real estate with a transfer on death deed, where the state allows one
What usually requires probate:
- Assets in the person’s sole name with no beneficiary or co-owner
- Real estate in the person’s sole name with no TOD deed or trust
- An estate above the state’s small-estate limit, or one that doesn’t qualify for the shortcut
- Debts or disputes that need a court-appointed representative
Ohio shortcut: Release from administration for estates up to $35,000, or $100,000 if all goes to the surviving spouse.
Quick decision guide
- Did the person own anything in their sole name with no beneficiary, co-owner or trust? No → probate is usually not needed (but check the will-filing rule below). Yes → go to 2.
- Is that property under the state’s small-estate limit or eligible for its simplified procedure? Yes → use the shortcut. No → a probate case is usually needed.
What you may still have to do with no probate
Effectively yes, within one year. A beneficiary who knows about the will and controls it, and without reasonable cause conceals it or fails to have it offered for probate within one year after the death, loses what the will leaves them; that share passes as if they had died first.
- A beneficiary who withholds a will or fails to offer it for probate within one year forfeits their gift under it. Source: Ohio Rev. Code § 2107.10, checked Oct 29, 2026.
When do you need probate? · How to file a will after someone dies
Filing a will: do you need to, and howState law
Effectively yes, within one year. A beneficiary who knows about the will and controls it, and without reasonable cause conceals it or fails to have it offered for probate within one year after the death, loses what the will leaves them; that share passes as if they had died first.
Where: Probate Division of the Court of Common Pleas for the county. Find yours: Ohio probate courts by county. File the original signed will; courts generally will not accept a copy as the original.
- A beneficiary who withholds a will or fails to offer it for probate within one year forfeits their gift under it. Source: Ohio Rev. Code § 2107.10, checked Oct 29, 2026.
Getting death certificates for estate mattersState law
Getting death certificates for estate mattersWhere to order: A local health department or the Ohio Department of Health Office of Vital Statistics (official site). The funeral home usually orders the first certified copies for the family.
Eligibility rules and fees for this state are not yet verified on this site; check the official vital records office.
Probate & small estatesState law
- An estate may be released from administration if assets are $35,000 or less, or $100,000 or less when everything passes to the surviving spouse. Source: Ohio Rev. Code § 2113.03, checked Oct 29, 2026.
- A separate summary release from administration is also available in qualifying cases. Source: Ohio Rev. Code § 2113.031, checked Oct 29, 2026.
Probate costsState law
Ohio executor commissions are set by statute (Ohio Rev. Code § 2113.35); we will publish the schedule after re-checking the current text. Filing fees are set by each county probate court.
State estate & inheritance taxState law
State estate & inheritance 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.
Federal estate & gift taxFederal law
- The 2026 federal basic exclusion amount is $15,000,000 per person, shared by estate and gift tax. Source: IRS – What’s new, Estate and gift tax, checked Oct 29, 2026.
- Above the exclusion, the top federal estate tax rate is 40%. Source: 26 U.S.C. § 2001(c), checked Oct 29, 2026.
Medicaid look-back & nursing home careFederal + state
Medicaid look-back & nursing home careFederal law sets a 60-month look-back on gifts and other transfers for less than fair market value when someone applies for Medicaid nursing home care; each state’s Medicaid agency applies it, including the penalty divisor. Ohio-specific figures are not yet verified on this site.
- Look-back period of 60 months for transfers on or after February 8, 2006. Source: 42 U.S.C. § 1396p(c)(1)(B), checked Oct 29, 2026.
Finding assetsFederal + state
Finding assetsFederal: as executor or administrator you can ask the IRS for the deceased person’s tax transcripts (Form 4506-T), sending a death certificate and your court letters or Form 56. Interest, dividend and retirement income on the transcripts points to accounts. Ohio: search the state’s official unclaimed property list: Ohio Dept. of Commerce, Division of Unclaimed Funds. Real estate: check the registry of deeds or recorder for the county (Ohio county pages).
- An executor can request the deceased person’s tax transcript with a death certificate and Letters Testamentary or Form 56. Source: IRS – Request deceased person’s information, checked Oct 29, 2026.
- Official unclaimed property search for Ohio. Source: Ohio Dept. of Commerce, Division of Unclaimed Funds, checked Oct 29, 2026.
Finding debts & creditor deadlinesFederal + state
Finding debts & creditor deadlinesFederal: family members generally aren’t personally liable for a deceased person’s debts unless they co-signed, held a joint account, or state law makes them liable; debts are paid from the estate. Ohio creditor deadline: Creditors must present claims in writing within 6 months after the death, whether or not an executor has been appointed. Late claims are generally barred forever. The executor must allow or reject claims within 30 days after they are presented.
- Survivors generally aren’t responsible unless an exception applies (co-signer, joint account holder, certain spouse or community property rules). Source: CFPB – Does a person’s debt go away when they die?, checked Oct 29, 2026.
- All claims must be presented within six months after the death; late claims are barred (limited exceptions in § 2117.061). Source: Ohio Rev. Code § 2117.06(B)–(C), checked Oct 29, 2026.
- Executor allows or rejects claims within 30 days after presentation. Source: Ohio Rev. Code § 2117.06(D), checked Oct 29, 2026.
Getting medical recordsFederal + state
Federal (HIPAA): the deceased person’s personal representative, meaning the executor, administrator or other person with authority under state law, can get their medical records for 50 years after death. Providers must respond within 30 days (one 30-day extension allowed) and may charge only a limited cost-based fee. Who counts as the representative when no one has been appointed is set by Ohio law; we haven’t yet verified a Ohio-specific statute, so ask the provider’s records office what proof it accepts.
- Personal representative of a decedent = executor, administrator or other person with authority under applicable law; protection lasts 50 years after death. Source: HHS – Health Information of Deceased Individuals, checked Oct 29, 2026.