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. Estates are subject to tax on their Ohio taxable income, while all trusts are subject to tax on their modified Ohio taxable income.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). In Ohio, an Estate Tax return is filed within nine months of a person's date of death. Form 24, directly to the Estate Tax Division before the 15 month due date of the return. An extension, if granted, is for a maximum of six months per request. The tax due is based on the net value of the decedent's estate. Although Ohio does not impose an inheritance or estate tax, some residents may be required to pay them.