Is the estate’s representative personally liable for unpaid state or school distict income tax?
Ohio’s tax law does not contain any express provision holding the estate’s representative liable for either the decedent’s unpaid state or school district income tax or the estate’s unpaid state or school district income tax. However, the estate’s representative is liable under Ohio’s probate law to the extent that the estate’s representative is liable either for any unpaid obligation of the decedent or for any unpaid obligation of the estate.
