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. Tax Preparation Fees: Final income tax returns and, if applicable, estate tax returns must be filed.As your trusted advisor, we help you develop an estate and trust plan that protects wealth and minimizes the tax burden on you and your loved ones. Com to file or pay local income tax to the City of Cuyahoga Falls. Cuyahoga County released the newly appraised values for properties within their jurisdiction, here's what taxpayers need to know.