Executor Checklist Ohio: Routes, Deadlines and Steps in Order

Being named executor in Ohio usually arrives at a hard moment, and the first questions are practical: which court, which forms, and what has to happen by when. This executor checklist Ohio families can follow runs from the route check to closing the estate, with the statute behind each rule so you can check it yourself.

Who the fiduciary is in Ohio

Ohio law calls the person in charge the fiduciary: the executor if there is a will, the administrator if there is not. Estates are handled by the Probate Division of the Court of Common Pleas in the county where the deceased lived, and on appointment the court issues Letters of Authority (Form 4.5), which banks and agencies will ask to see.

You collect what the person owned, pay valid debts and taxes, keep records and pass the rest to the people entitled to it. Estate money usually goes through an estate account under the estate's own EIN, never mixed with your own.

Route check: summary release, release or full administration

The value of assets in the deceased's sole name decides most of this. Life insurance, joint property and accounts with a named beneficiary usually pass directly.

• Summary release from administration (Ohio Rev. Code 2113.031). The person who paid the funeral and burial bill may apply if assets do not exceed the lesser of $5,000 or those expenses. A surviving spouse may apply if assets do not exceed the $40,000 support allowance plus up to $5,000 of funeral and burial expenses, and the funeral was prepaid or paid by the spouse.
• Release from administration (Ohio Rev. Code 2113.03). Assets of $35,000 or less, or $100,000 or less where the whole estate passes to a surviving spouse. No fiduciary is appointed; a will must still be presented for probate.
• Full administration. Used when neither release fits, or a fiduciary is needed to sell property or deal with creditors.

Each county probate court may add local forms and rules to the Supreme Court of Ohio standard forms, so check yours first.

Ohio deadlines fixed by law

Most Ohio time limits run from your appointment, not from the death.

A claim not presented within six months after death is forever barred, except contingent claims, and you have 30 days after a claim is presented to allow or reject it. If an exception such as a will contest delays the final account, a first account is due within 13 months of appointment.

Executor checklist Ohio: the steps in order

1. Find the original will, order certified death certificates and secure the home and vehicles.
2. Check Social Security. The funeral director usually reports the death; benefits for the month of death and later must be returned.
3. Open the estate with Form 1.0, Form 2.0 if there is a will, and Form 4.0. A bond (Form 4.2) may be required.
4. Get an EIN, file IRS Form 56 and open the estate account.
5. Give notice of probate on Form 2.2, then file the certificate of service.
6. File the inventory at date of death values.
7. Handle claims and family rights. The surviving spouse and minor children are entitled to a $40,000 support allowance, and the spouse may be cited to elect whether to take under or against the will.
8. Transfer real estate with Forms 12.0 and 12.1.
9. Account and close, or file a certificate of termination (Form 13.6) if you are the only beneficiary.

Taxes and court fees

The Ohio estate tax was repealed for people who die on or after January 1, 2013. The final Ohio individual income tax return still goes to the Ohio Department of Taxation.

Federal returns apply too: the final Form 1040, generally due April 15 of the year after death; Form 1041 in any tax year the estate has gross income of $600 or more; and Form 706 only above the basic exclusion amount ($15,000,000 for 2026 deaths) or to elect portability. Probate filing fees are set by each county court; check its current schedule.

When professional help makes sense

Ohio law does not require a fiduciary to hire a lawyer, but courts strongly recommend one and some add conditions. Franklin County Probate Court requires a separate application to administer without an attorney, may hold a hearing, and under its Local Rule 60.5 requires a self-represented fiduciary to post bond of at least twice the value of the personal property. An attorney is usually worth it if the will is disputed, the estate may not cover its debts, or a beneficiary is a minor or cannot be found.

The Steady Executor Ohio kit has five files: a user guide to the Ohio and federal steps, an executor workbook that calculates deadlines and tracks assets, debts and the estate account, financial letters for banks and insurers, services and agencies letters, and beneficiary letters with a receipt form.

Sources

• Ohio Rev. Code 2113.03 Release from administration
• Ohio Rev. Code 2113.031 Summary release from administration
• Ohio Rev. Code 2117.06 Presentation of claims
• Ohio Rev. Code 2109.301 Accounts
• Supreme Court of Ohio: standard probate forms (Decedent's Estate)
• Ohio Department of Taxation: 2013 summary, estate tax repeal
• IRS Publication 559, Survivors, Executors, and Administrators