Ohio Estate Planning Laws

Estate & Inheritance Tax

Ohio does not impose a state estate tax. Residents are still subject to the federal estate tax for estates exceeding the federal exemption amount ($13.61 million in 2024).

Ohio does not impose an inheritance tax.

Probate Process

Ohio uses a both probate system. Estates valued below $35,000 may qualify for simplified small estate procedures, such as a small estate affidavit, which avoids full probate.

Elective Share: The surviving spouse may elect to take one-third of the net estate if the decedent had two or more children or their lineal descendants, or one-half if the decedent had one child or lineal descendants of one child, or all of the net estate if the decedent left no children or lineal descendants.

Will Requirements

In Ohio, a valid will requires:

• The testator must be at least 18 years old and of sound mind
• The will must be in writing
• The will must be signed by the testator (or by another person at the testator's direction)
• 2 witnesses must sign the will

Holographic (Handwritten) Wills: Ohio does not recognize holographic (handwritten) wills. A will must be properly witnessed to be valid.

Self-Proving Affidavit: Notarization is required for a self-proving affidavit, which allows the will to be admitted to probate without witness testimony.

Digital/Electronic Wills: Not currently authorized under state law.

Power of Attorney

Ohio provides a statutory power of attorney form that is widely accepted by financial institutions and government agencies.

A durable power of attorney remains effective if the principal becomes incapacitated. This is a critical estate planning document for Ohio residents.

Medicaid Planning

Ohio follows the federal Medicaid look-back period of 60 months (5 years). Any transfers of assets for less than fair market value made within this period before applying for Medicaid may result in a penalty period of ineligibility.

Planning for potential long-term care needs should begin well in advance of the look-back period. Consult with an elder law attorney in Ohio for strategies specific to your situation.