Ohio > Statewide > Department Of Taxation

Application Of Extension Of Time To File Ohio Estate Tax Return 24 - Ohio

Application Of Extension Of Time To File Ohio Estate Tax Return Form. This is a Ohio form and can be used in Department Of Taxation Statewide .
 Fillable pdf Last Modified 10/23/2013
Get this form for FREE as a print-only pdf

ET 24 Rev. 4/12 Estate Tax Unit P.O. Box 183050 Columbus, OH 43218-3050 1-(800) 977-7711 tax.ohio.gov Application for Extension of Time to File Ohio Estate Tax Return (Ohio Revised Code Section 5731.21) For dates of death July 1, 1983 ­ Dec. 31, 2012 Date Received by Ohio Department of Taxation Part I ­ Identification Name of preparer Address City, state and ZIP code Telephone number of preparer Designation, please check one: Estate of: Decedent's last name County in Ohio Case number Attorney Executor Administrator(s) Decedent's first name and initial Decedent's Social Security number Date of death Estate tax return due date Part II ­ Reason(s) to Extend Time to File (Please be specific ­ extra space on reverse side) Part III ­ Signature and Verification Under penalties of perjury, I declare that to the best of my knowledge and belief, the statements made herein are true and correct. Signature of preparer Date Part IV ­ To Be Completed by the Ohio Department of Taxation Approved ­ Return due date Not approved ­ Reason Elections ­ The following elections will NOT be permitted: Qualified Terminable Interest Property (QTIP) Alternate Valuation Election Qualified Farm Use Valuation (CAUV) Although the extension was not approved, the explanation The explanation submitted is not sufficient to establish reasubmitted is sufficient to establish reasonable cause for the late filing of the estate tax return. The penalty for late filing under Ohio Revised Code (R.C.) section 5731.22 will not be assessed. sonable cause for the late filing of the estate tax return and abatement of R.C. section 5731.22 penalty. Please submit a more detailed explanation directly to the Estate Tax Unit. American LegalNet, Inc. www.FormsWorkFlow.com ET 24 Rev. 4/12 Page 2 General Information When Estate Tax Return is Due (R.C. Section 5731.21) For dates of death on or after Jan. 1, 2000, the tax commissioner has authorized an automatic, six-month extension of time to file the Ohio estate tax return. This permits estates with a date of death on or after Jan. 1, 2000 to have 15 months to file the estate tax return. If additional time is needed beyond the 15 months, the estate representative may apply for an extension of time to file by submitting an estate tax form 24 directly to the Estate Tax Unit before the 15-month due date of the return. An extension, if granted, is for a maximum of six months per request. An extension may be requested by the attorney, executor, administrator or estate representative. Estimated Payments (R.C. Section 5731.23) Extension of time to file does not extend the time to pay. The estate tax is due nine months from decedent's date of death. An estimated payment may be made to avoid the accrual of interest after the nine-month period by filing an Estimated Payment Notice (estate tax form 17) with the county auditor. Payment should be made to the county auditor by check drawn to the order of the county treasurer. Penalty (R.C. Section 5731.22) Where to File Extension Application Failure to file the estate tax return by the due date or by the end of the extension period may result in a penalty assessment. Submit a completed estate tax form 24 to the following address: Ohio Department of Taxation Estate Tax Unit P.O. Box 183050 Columbus, OH 43218-3050 (800) 977-7711 or FAX the request to (614) 387-1984 Extra Space for Reason American LegalNet, Inc. www.FormsWorkFlow.com
Link/Embed this Document
URL
Embed


Popular Searches

  1. power of attorney
  2. affidavit of service
  3. proof of service
  4. notice of appeal
  5. Guardianship
  6. notice
  7. child custody
  8. divorce
  9. complaint
  10. JUDGMENT

Bookmark and Share