All estates and trusts, including foreign estates and trusts, that are subject to the Ohio fiduciary income tax must file the IT 1041 and pay any tax due. Banks and other financial institutions will freeze accounts that are titled in the decedent's name alone.The personal representative is responsible for filing any final individual income tax return(s) and the estate tax return of the decedent when due. File the final income tax returns of a deceased person for current and prior years, pay any balance due and claim the refund. File an estate income tax return. This information is provided as a service to the public to provide an understanding of the duties and procedures of the Stark County Probate Court. There is no estate tax in Ohio. Depending on the size of estate, it may still be subject to the federal estate tax, though. It is a common misconception that only probate assets are subject to estate taxes. Non-probate assets must also be included in the decedent's estate tax return.