Ohio · Probate Timeline
Ohio Probate Timeline: Key Deadlines for Executors
Ohio probate under ORC Title 21 has two critical clocks that both start on the appointment date: a 30-day Inventory deadline and a 6-month creditor period. Both run from the moment the Probate Court appoints the Executor — not from death, not from publication. Missing the 30-day Inventory deadline requires explaining the delay to the court. Distributing assets before the 6-month creditor period expires exposes the Executor to personal liability.
Both the Inventory (30 days) and creditor period (6 months) run from your APPOINTMENT DATE. Unlike most states where the creditor period runs from publication, Ohio's ORC § 2117.06 ties both clocks to the appointment date. Mark your appointment date prominently and calculate both deadlines immediately.
Master Deadline Table
| Deadline | Trigger | Statute | Notes |
|---|---|---|---|
| Day 0 Date of Death | Death | — | Secure original will and order death certificates immediately |
| ASAP — File Petition | Decision to open probate | ORC § 2107.19 | File Petition for Probate + original will + death certificate with county Probate Court; delays push all deadlines out |
| Appointment Date | Court hearing | ORC § 2113.06 | Both 30-day Inventory AND 6-month creditor period start here; receive Letters Testamentary (8 certified copies) |
| Promptly after appointment | Appointment | ORC § 2117.04 | Publish Notice to Creditors once in county newspaper; file proof with Probate Court; send direct notice to known creditors |
| 30 Days — Inventory | Appointment date | ORC § 2115.02 | File Inventory with Probate Court — list ALL probate assets with FMV as of death; serve copy on all interested persons; court approves |
| 6 Months — Creditor period ends | Appointment date | ORC § 2117.06 | All creditor claims filed after 6 months from appointment are barred; do NOT distribute assets before this date |
| April 15 (year after death) | Calendar year end | ORC § 5747.08 | File deceased's final Ohio Form IT 1040 (graduated income tax) + check municipal income tax obligations; federal Form 1040 also due |
| April 15 (each admin year) | Estate income earned | ORC § 5747.08 | File Ohio Form IT 1041 (Fiduciary Income Tax) if estate earns income; federal Form 1041 if estate earns $600+ |
| After 6-month period + taxes paid | All obligations settled | ORC § 2117.25 | Pay valid claims in priority order (ORC § 2117.25); reject invalid claims in writing |
| After debts and taxes paid | Estate ready to close | ORC § 2109.302 | Prepare and file Final Account with Probate Court; attend hearing if required; receive Order of Distribution |
| After Order of Distribution | Court approval | ORC § 2113.54 | Distribute assets to heirs; obtain receipts; transfer real estate by deed; transfer vehicles at BMV; receive Executor discharge; close estate account |
Prepare the Inventory while waiting for the court hearing. The 30-day Inventory clock starts at appointment, not at filing. You know roughly when the court hearing will be scheduled (typically 2–4 weeks after filing). Use the time between filing and the hearing to begin cataloging estate assets and obtaining preliminary valuations — so you can file the Inventory within days of receiving Letters Testamentary.
Month-by-Month Calendar
Week 1–2 After Death
• Secure the original will — Ohio requires two witnesses; holographic wills NOT valid
• Order 8–10 certified death certificates from Ohio Vital Statistics
• Identify all estate assets (probate vs. non-probate)
• Notify Social Security Administration and other government agencies
• Pay urgent bills (mortgage, insurance) to protect estate property
• Redirect mail to Executor's address
• Determine: Release from Administration ($35K) or full probate?
• Order 8–10 certified death certificates from Ohio Vital Statistics
• Identify all estate assets (probate vs. non-probate)
• Notify Social Security Administration and other government agencies
• Pay urgent bills (mortgage, insurance) to protect estate property
• Redirect mail to Executor's address
• Determine: Release from Administration ($35K) or full probate?
Month 1 — File, Appear, and Start Clocks
• File Petition for Probate with county Probate Court; attach will and death certificate
• Pay filing fee ($50–$200)
• Attend appointment hearing — Probate Court appoints Executor
• Post bond unless waived by will
• Receive Letters Testamentary (8 certified copies)
• CLOCK STARTS: 30-day Inventory deadline and 6-month creditor period both begin today
• Apply for estate EIN at irs.gov; open estate bank account
• Publish Notice to Creditors in county newspaper (once); file proof with court
• Send direct written notice to all known creditors
• Pay filing fee ($50–$200)
• Attend appointment hearing — Probate Court appoints Executor
• Post bond unless waived by will
• Receive Letters Testamentary (8 certified copies)
• CLOCK STARTS: 30-day Inventory deadline and 6-month creditor period both begin today
• Apply for estate EIN at irs.gov; open estate bank account
• Publish Notice to Creditors in county newspaper (once); file proof with court
• Send direct written notice to all known creditors
Month 1 — Inventory (30-Day Deadline)
• FILE INVENTORY WITHIN 30 DAYS OF APPOINTMENT (ORC § 2115.02)
• Prepare Inventory with all probate assets and FMV as of date of death
• Obtain appraisals for real estate and high-value personal property
• File completed Inventory with Probate Court
• Serve copy of Inventory on all interested persons
• Begin collecting assets using Letters Testamentary (transfer accounts, titles, etc.)
• Prepare Inventory with all probate assets and FMV as of date of death
• Obtain appraisals for real estate and high-value personal property
• File completed Inventory with Probate Court
• Serve copy of Inventory on all interested persons
• Begin collecting assets using Letters Testamentary (transfer accounts, titles, etc.)
Months 2–6 — Creditor Period Running
• 6-month creditor period running from appointment date (ORC § 2117.06)
• Evaluate and respond to creditor claims as they arrive
• Continue managing estate property and collecting income
• DO NOT distribute assets to heirs before 6-month period expires
• Maintain detailed records of all receipts and disbursements
• Begin preparing tax returns for the deceased's final year
• Evaluate and respond to creditor claims as they arrive
• Continue managing estate property and collecting income
• DO NOT distribute assets to heirs before 6-month period expires
• Maintain detailed records of all receipts and disbursements
• Begin preparing tax returns for the deceased's final year
Month 7 — Pay Debts and Taxes
• 6-month creditor period expires — pay valid claims in ORC § 2117.25 priority order
• Reject invalid or time-barred claims in writing
• File deceased's final Ohio Form IT 1040 (graduated income tax, due April 15)
• Check for and file municipal income tax return (RITA, CCA, or city-administered)
• File Ohio Form IT 1041 if estate earns income during administration
• File federal Form 1040 (final) and Form 1041 if estate earns $600+
• No Ohio estate tax return; no Ohio inheritance tax return
• Reject invalid or time-barred claims in writing
• File deceased's final Ohio Form IT 1040 (graduated income tax, due April 15)
• Check for and file municipal income tax return (RITA, CCA, or city-administered)
• File Ohio Form IT 1041 if estate earns income during administration
• File federal Form 1040 (final) and Form 1041 if estate earns $600+
• No Ohio estate tax return; no Ohio inheritance tax return
Months 8–12 — Final Account and Close
• Prepare Final Account summarizing all receipts, disbursements, and proposed distribution
• File Final Account with Probate Court (ORC § 2109.302)
• Attend Final Account hearing if scheduled by court
• Receive Order of Distribution
• Distribute assets to heirs; obtain signed receipts from each distributee
• Transfer real estate — prepare deed, execute before notary, record with county Recorder
• Transfer vehicle titles at Ohio Bureau of Motor Vehicles (BMV)
• Receive Executor's discharge order from Probate Court
• Close estate bank account after final distribution
• Retain all estate records for at least 3 years
• File Final Account with Probate Court (ORC § 2109.302)
• Attend Final Account hearing if scheduled by court
• Receive Order of Distribution
• Distribute assets to heirs; obtain signed receipts from each distributee
• Transfer real estate — prepare deed, execute before notary, record with county Recorder
• Transfer vehicle titles at Ohio Bureau of Motor Vehicles (BMV)
• Receive Executor's discharge order from Probate Court
• Close estate bank account after final distribution
• Retain all estate records for at least 3 years
No Ohio state tax clearance required at closing. Because Ohio has no estate tax and no inheritance tax, there is no Ohio Department of Taxation clearance letter needed before distributing assets. Simply file the required income tax returns (IT 1040 final and IT 1041 if applicable), then proceed with the Final Account and distribution.
Ohio vs. Neighboring States: Timeline Comparison
| State | Creditor Period | Clock Starts | Inventory | Income Tax | Typical Duration |
|---|---|---|---|---|---|
| Ohio | 6 months | Appointment date | 30 days | 0%–3.99% graduated | 9–15 months |
| Indiana | 3 months | First publication | 60 days | 3.05% flat + county | 7–12 months |
| Michigan | 4 months | First publication | 91 days (not filed) | 4.25% flat | 7–12 months |
| Illinois | 6 months | First publication | 60 days | 4.95% flat | 9–15 months |
| Kentucky | 6 months | Publication/letters | 60 days | 4.0% flat | 9–15 months |
| Pennsylvania | 1 year | First publication | 3 months | 3.07% flat | 12–18 months |
Ohio's creditor period clock is unique. Ohio is one of the few states where the creditor period runs from the appointment date rather than the publication date. This means there is no benefit to delaying publication — the 6-month period runs from appointment regardless. Focus instead on the 30-day Inventory, which has no equivalent flexibility.
5 Tips for Staying on Track in Ohio Probate
- Start preparing the Inventory before the hearing. You know approximately when the appointment hearing will be scheduled. Use the weeks between filing your petition and the hearing to begin cataloging assets and getting preliminary valuations — so you can file the Inventory quickly after your appointment.
- Mark the appointment date prominently. Your appointment date is the single most important date in Ohio probate. Both the 30-day Inventory deadline and the 6-month creditor period run from this date. Write it on a calendar and set electronic reminders for both deadlines.
- Publish Notice to Creditors immediately after appointment. While the 6-month creditor clock runs from appointment regardless of when you publish, you still have a statutory obligation to publish (ORC § 2117.04). Publish within the first week after receiving Letters Testamentary.
- Check for municipal income tax. Over 600 Ohio cities and municipalities impose local income taxes. Many use RITA (Regional Income Tax Agency) or CCA (Central Collection Agency). Research whether the deceased's city of residence has a municipal income tax and file a final local return if required.
- Build the Final Account as you go. Ohio's Final Account must summarize every receipt and disbursement during administration. Maintain a running ledger from day one — tracking every estate transaction makes preparing the Final Account at the end straightforward rather than a reconstruction exercise.