Estate Tax Form 24 Revised 7/03 Estate Tax Division 800 Freeway Drive North Columbus, OH 43229-5404 1 (800) 977-7711 www.ohio.gov/tax Application for Extension of Time to File Ohio Estate Tax Return (O.R.C. Section 5731.21) Date Received by Ohio Department of Taxation Part I – Identification Name of preparer Address City, state and ZIP code Telephone number of preparer Designation, please circle one: COURT COUNTY . . . . . . . . . . . .OF. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Attorney Executor Administrator(s) : Estate of: Decedent’s last name Decedent’s first name and initial : Calendar Date of deathNo. Plaintiff(s) County in Ohio Case number Index No. -againstDecedent’s social security number : JUDICIAL SUBPOENA Estate tax return due date : : : Part II – Reason(s) to Extend Time to File (Please be specific – extra space on reverse side) Defendant(s) : ...................................................... THE PEOPLE OF THE STATE OF NEW YORK TO GREETINGS: Part III – Signature and Verification WE COMMAND YOU, that all business and excuses being laid aside, you and each of you attend before the to the Court Under penalties of perjury, I declare thatHonorablebest of my knowledge and at the the statements made herein are true and, belief, located at County of correct. in room , on the day of , 20 , at o'clock in the noon, and at any recessed or adjourned date, to testify and give evidence as a witness in this action on the part of the Signature of preparer Part IV – To Be Completed Approved – Return due date Date Your failure to comply with this subpoena is punishable as a contempt of court and will make you liable to the party on whose behalf this subpoena was issued for a maximum penalty of $50 and all damages sustained as a by the your failure to comply. result of Ohio Department of Taxation Court in Witness, Honorable County, , one of the Justices of the day of , 20 Not Approved – Reason (Attorney must sign above and type name below) Elections – The following elections will NOT be permitted: Attorney(s) for Qualified Terminable Interest Property (QTIP) Alternate Valuation Election Although the extension was not approved, the explanation submitted is sufficient to establish reasonable cause for the late filing of the estate tax return. The penalty for late filing under O.R.C. Section 5731.22 will not be assessed. Qualified Farm Use Valuation (CAUV) Qualified Family-Owned Business Interest (QFOBI) Office and P.O. Address The explanation submitted is not sufficient to establish reasonable cause for the late filing of the estate tax return and Telephone No.: abatement of O.R.C. Section 5731.22 penalty. Please subFacsimile No.: mit a more detailed explanation directly to the Estate Tax E-Mail Address: Division. Mobile Tel. No.: American LegalNet, Inc. www.USCourtForms.com COURT COUNTY .OF. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......... .. : General Information : When Estate Tax Return is Due (Section 5731.21) Estate Tax Form 24 Revised 7/03 Page 2 Index No. Calendar No. For dates of death on or after January 1, 2000, the Tax Commissioner has authorized an : JUDICIAL SUBPOENA automatic, six-month extension of time to file the Ohio estate tax return. This permits Plaintiff(s) estates with a date of death on or after January 1, 2000 to have 15 months to file the estate -against: tax return. If additional time is needed beyond the 15 months, the estate representative may apply for an extension of time to file by submitting an Estate Tax 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. An extension may be requested by the attorney, executor, administrator or estate:representative. Defendant(s) : ...................................................... Estimated Payments (Section 5731.23) Extension of time to file does not extend the time to pay. The estate tax is due nine months from decedent’s date of death. An estimated payment may be made to avoid the accrual of interest after the nine-month period by filing an Estimated Payment Notice (Estate Tax Form 17) with the County Auditor. Payment should be made to the County THE PEOPLE OF THE STATE OF NEW YORK Auditor by check drawn to the order of the County Treasurer. TO Penalty (Section 5731.22) Failure to file the estate tax return by the due date or by the end of the extension period may result in a penalty assessment. GREETINGS: Submit a completed Estate Tax Form 24 to the following address: Where to File Extension WE COMMAND YOU, that all business and excuses being laid aside, you and each of you attend before Ohio Departmentthe Taxation , the Honorable at of Court Application Estate Tax located at Division County of 800 in room , on the day of Freeway Drive North , 20 , at o'clock in the noon, and at any recessed Columbus, OH 43229-5404 or adjourned date, to testify and give evidence as a witness in this action on the part of the (800) 977-7711 or (614) 387-1976 or FAX the request to (614) 387-1984 Your failure to comply with this subpoena is punishable as a contempt of court and will make you liable to the party on whose behalf this subpoena was issued for a maximum penalty of $50 and all damages sustained as a result of your failure to comply. Extra Space for Reason Witness, Honorable Court in County, , one of the Justices of the day of , 20 (Attorney must sign above and type name below) Attorney(s) for Office and P.O. Address Telephone No.: Facsimile No.: E-Mail Address: Mobile Tel. No.: -2- American LegalNet, Inc. www.USCourtForms.com