Form ET22 "Certificate of Estate Tax Payment and Real Property Disclosure for Dates of Death on or After Nov. 8, 1990" - Ohio

What Is Form ET22?

This is a legal form that was released by the Ohio Department of Taxation - a government authority operating within Ohio. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on May 1, 2012;
  • The latest edition provided by the Ohio Department of Taxation;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;

Download a fillable version of Form ET22 by clicking the link below or browse more documents and templates provided by the Ohio Department of Taxation.

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Download Form ET22 "Certificate of Estate Tax Payment and Real Property Disclosure for Dates of Death on or After Nov. 8, 1990" - Ohio

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Ohio
I
Depa!1ment of
Taxation
ET 22
Rev. 5/12
Reset Form
Estate Tax Unit
Date Estate Tax Return and/or
1-(800) 977-7711
this Form Filed in Probate Court
tax.ohio.gov
Certificate of Estate Tax Payment and
Real Property Disclosure for Dates of Death
on or after Nov. 8, 1990 – Dec. 31, 2012 (Section 5731.21 O.R.C.)
This form should not be sent to the Estate Tax Unit in Columbus.
Estate of: Decedent’s last name, first name and middle initial
County of residence
Case number
Date of death
Part I – Please complete either Section A or B, whichever is applicable.
B. This section is to be completed by the estate
A. This section is to be completed by the estate repre-
representative where no Ohio estate tax return is
sentative where an Ohio estate tax return is required
required to be filed.
to be filed.
Date of death (please check one):
Date of death (please check one):
On or after Jan. 1, 2002 – Dec. 31, 2012 – under
On or after Jan. 1, 2002 – Dec. 31, 2012 – more than
$338,333
$338,333
On or after Jan. 1, 2001 – Dec. 31, 2001 – more than
On or after Jan. 1, 2001 – Dec. 31, 2001 – under
$200,000
$200,000
On or after June 30, 1983 – Dec. 31, 2000 – under
On or after June 30, 1983 – Dec. 31, 2000 – more
$25,000.
than $25,000.
1. The estate tax return due for this estate was fi led in
1. No estate tax return is required to be fi led because
probate court on the date stamped hereon.
the gross estate, which includes all real property, falls
below the filing requirements set forth in R.C. section
2. All estate taxes shown due, if any, on the return have
5731.21(A)(3).
been paid in full. (This step will take effect upon verifica-
2. All real property listed in the attached inventory for the
tion by the county auditor on page 3, Part II of this form.)
decedent’s estate, as well as the following real property
3. All real property listed in the inventory for the decedent’s
not listed in the inventory and attached to this certifi-
estate is included in the estate tax return as well as the
cate, shall be free of any lien for estate taxes under
following real property not listed in the inventory and at-
R.C. sections 5731.02 and 5731.19(A).
tached to this certificate.
4. The real property attached to this certificate shall be free
of any lien for estate taxes under Ohio Revised Code
(R.C.) sections 5731.02 and 5731.19(A). This certificate
does not take effect until verification of payment of tax is
received from the county auditor’s offi ce. This certificate
does not refl ect the tax commissioner’s final determina-
tion of estate tax under R.C. section 5731.26.
Declaration
The information contained on this certificate, to the best of my knowledge, is true and complete.
Name of estate representative
Address of estate representative
Signature of estate representative
Date
Ohio
I
Depa!1ment of
Taxation
ET 22
Rev. 5/12
Reset Form
Estate Tax Unit
Date Estate Tax Return and/or
1-(800) 977-7711
this Form Filed in Probate Court
tax.ohio.gov
Certificate of Estate Tax Payment and
Real Property Disclosure for Dates of Death
on or after Nov. 8, 1990 – Dec. 31, 2012 (Section 5731.21 O.R.C.)
This form should not be sent to the Estate Tax Unit in Columbus.
Estate of: Decedent’s last name, first name and middle initial
County of residence
Case number
Date of death
Part I – Please complete either Section A or B, whichever is applicable.
B. This section is to be completed by the estate
A. This section is to be completed by the estate repre-
representative where no Ohio estate tax return is
sentative where an Ohio estate tax return is required
required to be filed.
to be filed.
Date of death (please check one):
Date of death (please check one):
On or after Jan. 1, 2002 – Dec. 31, 2012 – under
On or after Jan. 1, 2002 – Dec. 31, 2012 – more than
$338,333
$338,333
On or after Jan. 1, 2001 – Dec. 31, 2001 – more than
On or after Jan. 1, 2001 – Dec. 31, 2001 – under
$200,000
$200,000
On or after June 30, 1983 – Dec. 31, 2000 – under
On or after June 30, 1983 – Dec. 31, 2000 – more
$25,000.
than $25,000.
1. The estate tax return due for this estate was fi led in
1. No estate tax return is required to be fi led because
probate court on the date stamped hereon.
the gross estate, which includes all real property, falls
below the filing requirements set forth in R.C. section
2. All estate taxes shown due, if any, on the return have
5731.21(A)(3).
been paid in full. (This step will take effect upon verifica-
2. All real property listed in the attached inventory for the
tion by the county auditor on page 3, Part II of this form.)
decedent’s estate, as well as the following real property
3. All real property listed in the inventory for the decedent’s
not listed in the inventory and attached to this certifi-
estate is included in the estate tax return as well as the
cate, shall be free of any lien for estate taxes under
following real property not listed in the inventory and at-
R.C. sections 5731.02 and 5731.19(A).
tached to this certificate.
4. The real property attached to this certificate shall be free
of any lien for estate taxes under Ohio Revised Code
(R.C.) sections 5731.02 and 5731.19(A). This certificate
does not take effect until verification of payment of tax is
received from the county auditor’s offi ce. This certificate
does not refl ect the tax commissioner’s final determina-
tion of estate tax under R.C. section 5731.26.
Declaration
The information contained on this certificate, to the best of my knowledge, is true and complete.
Name of estate representative
Address of estate representative
Signature of estate representative
Date
ET 22
Rev. 5/12
Page 2
Instructions for Completion
Estate Representative
If an estate tax return is
The estate representative completes Section A in Parts I and II of this certificate.
The estate representative is required to sign Part I of the certificate. Note: For dates
required to be filed
of death Nov. 8, 1990 – Dec. 31, 2012, this certificate is required to accompany one
of the following returns when it is filed with the probate court:
(a) Resident Ohio Estate Tax Return (estate tax form 2)
(b) Nontaxable Return (estate tax form 2)
(c) Ohio Nonresident Estate Tax Return (estate tax form 4)
(d) Amended Resident Ohio Estate Tax Return (estate tax form 2X)
The ET Form 22 will become obsolete for dates of death after Dec. 31, 2012.
If no estate tax return
The estate representative completes Section B in Part I only. The estate representa-
tive is required to sign Part I of this certificate.
is required to be filed
Probate Court
If an estate tax return
Upon receipt of one of the above-listed returns for filing, the probate court date stamps
is required to be filed
both the return and Part I of this certificate.
Part I is maintained in the court’s public record file. Part II of this certificate is for-
warded to the county auditor with the filed return or estate tax form 5 for verification
of payment of tax.
After receipt of Part II of this certificate from the county auditor, the probate court signs
and date stamps Section C. Part II is then fi led with Part I in the public record file.
If no estate tax return
The probate court date stamps Part I of this certificate. Part I is then maintained in
is required to be filed
the probate court’s public record file. Part II is not applicable.
County Auditor
If an estate tax return is
If the estate taxes have been paid in full, the county auditor completes Section B of
Part II of this certificate to verify that the taxes have been paid in full. The county au-
required to be filed
ditor validates the date the return was filed. Part II of this certificate is maintained
at the county auditor’s office until all taxes shown to be due have been paid.
When the taxes are paid, the county auditor signs and date stamps Part II. After
completion, Part II is returned to the probate court. This same procedure is followed
for nontaxable filings.
If no estate tax return
Neither Part I nor Part II of this certificate shall be forwarded to the county auditor’s
is required to be filed
office.
Property Description
If an estate tax return is
Attach all real property not listed in the inventory including permanent parcel number,
address and full legal description.
required to be filed
If no estate tax return
Attach a copy of the inventory for the decedent’s estate as well as all real property
not listed on the inventory, including permanent parcel number, address and full legal
is required to be filed
description.
ET 22
Rev. 5/12
Page 3
Certificate of Estate Tax Payment and Real Property Disclosure
for Dates of Death Nov. 8, 1990 – Dec. 31, 2012
(R.C. Section 5731.21)
Part II
A. This section is to be completed by the estate representative.
Estate of
Case number
Date of death
County
B. This section is to be completed by the county auditor.
I hereby verify that the estate taxes shown due on the estate tax return fi led on
have been paid in full.
Date Tax Paid to
County Auditor
County auditor
By:
Deputy
C. This section is to be completed by the probate judge.
The verification of this certificate by the county auditor was filed in this court on the date stamped
hereon.
Date Filed in
Probate Court
Probate judge
By:
Deputy
ET 22
Rev. 5/12
Page 4
Instructions for Completion
Estate Representative
If an estate tax return is
The estate representative completes Section A in Parts I and II of this certificate.
required to be filed
The estate representative is required to sign Part I of the certificate. Note: For dates
of death Nov. 8, 1990 – Dec. 31, 2012, this certificate is required to accompany one
of the following returns when it is filed with the probate court:
(a) Resident Ohio Estate Tax Return (estate tax form 2)
(b) Nontaxable Return (estate tax form 2)
(c) Ohio Nonresident Estate Tax Return (estate tax form 4)
(d) Amended Resident Ohio Estate Tax Return (estate tax form 2X)
The ET Form 22 will become obsolete for dates of death after Dec. 31, 2012.
If no estate tax return
The estate representative completes Section B in Part I only. The estate representa-
tive is required to sign Part I of this certificate.
is required to be filed
Probate Court
If an estate tax return
Upon receipt of one of the above-listed returns for filing, the probate court date stamps
is required to be filed
both the return and Part I of this certificate.
Part I is maintained in the court’s public record file. Part II of this certificate is for-
warded to the county auditor with the filed return or Estate Tax Form 5 for verification
of payment of tax.
After receipt of Part II of this certificate from the county auditor, the probate court signs
and date stamps Section C. Part II is then fi led with Part I in the public record file.
If no estate tax return
The probate court date stamps Part I of this certificate. Part I is then maintained in
is required to be filed
the probate court’s public record file. Part II is not applicable.
County Auditor
If an estate tax return is
If the estate taxes have been paid in full, the county auditor completes Section B of
required to be filed
Part II of this certificate to verify that the taxes have been paid in full. The county au-
ditor validates the date the return was filed. Part II of this certificate is maintained
at the county auditor’s office until all taxes shown to be due have been paid.
When the taxes are paid, the county auditor signs and date stamps Part II. After
completion, Part II is returned to the probate court. This same procedure is followed
for nontaxable filings.
If no estate tax return
Neither Part I nor Part II of this certificate shall be forwarded to the county auditor’s
is required to be filed
office.
Property Description
If an estate tax return is
Attach all real property not listed in the inventory including permanent parcel number,
required to be filed
address and full legal description.
If no estate tax return
Attach a copy of the inventory for the decedent’s estate as well as all real property
is required to be filed
not listed on the inventory, including permanent parcel number, address and full legal
description.
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