Do I have to file an Ohio estate tax return even though I am not required to file a federal estate tax return?
For dates of death on or after January 1, 2002, an estate tax return (E.T. Form 2) must be filed for an estate that has a gross value of $338,333 or more regardless of whether a Federal estate tax return is filed. For dates of death on or after January 1, 2001, but before January 1, 2002, an estate tax return (E.T. Form 2) must be filed for an estate that has a gross value of $200,000 or more regardless of whether a Federal estate tax return is filed. For dates of death on or before December 31, 2000, an estate tax return (E.T. Form 2) must be filed for an estate that has a gross value of $25,000 or more regardless of whether a Federal estate tax return is filed.