ET 24
Rev. 4/12
Estate Tax Unit
P.O. Box 183050
Reset Form
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
Part I – Identifi cation
Ohio Department of Taxation
Name of preparer
Address
City, state and ZIP code
Telephone number of preparer
Attorney
Executor
Administrator(s)
Designation, please check one:
Estate of: Decedent’s last name
Decedent’s fi rst name and initial
Date of death
County in Ohio
Case number
Decedent’s Social Security number
Estate tax return due date
Part II – Reason(s) to Extend Time to File (Please be specifi c – extra space on reverse side)
Part III – Signature and Verifi cation
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:
Qualifi ed Terminable Interest Property (QTIP)
Alternate Valuation Election
Qualifi ed Farm Use Valuation (CAUV)
Although the extension was not approved, the explanation
The explanation submitted is not suffi cient to establish rea-
submitted is suffi cient to establish reasonable cause for the
sonable cause for the late fi ling of the estate tax return and
late fi ling of the estate tax return. The penalty for late fi ling
abatement of R.C. section 5731.22 penalty. Please submit
under Ohio Revised Code (R.C.) section 5731.22 will not be
a more detailed explanation directly to the Estate Tax Unit.
assessed.