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. Generally, estates that file the federal 1041 and reside in Ohio, or earn or receive income in Ohio, must file the IT 1041.There is no estate tax in Ohio. Depending on the size of estate, it may still be subject to the federal estate tax, though. Returns are required to be filed within nine months from decedent's date of death (see Exten- sion of Time to File, below). Under current Ohio law, no Ohio estate tax filings are required for the estates of decedents dying on or after January 1, 2013. In Ohio, an Estate Tax return is filed within nine months of a person's date of death. 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. Form 24, directly to the Estate Tax Division before the 15 month due date of the return.