ET 3N Rev. 3/06 Estate Tax Division 1-(800) 977-7711 tax.ohio.gov Ohio Nonresident Additional Tax Return (Ohio Revised Code 5731.19(C)) This form need not be filed if no additional tax is due. R.C. Section 5731.24 Estate of: Decedent’s last name Decedent’s first name and initial Date of death Address of decedent at time of death (number and street, city, state and ZIP code) Decedent’s Social Security number County in Ohio, in which probate court located, where will probated or estate administered Case number Date Ohio estate tax return filed Date Ohio estate tax paid Date of determination of final federal estate tax liability Computation 1. Maximum pre-2002 allowable federal credit for state death taxes ............................................. $ 2. Less: Temporary tax credit (see table on page 2) .................. $ 3. Subtract line 2 from line 1 ........................................................................................................ $ (A) 4. Gross value of property with Ohio taxable situs ........................................................................ $ (B) 5. Total gross estate wherever situated ........................................................................................ $ (C) 6. Ohio nonresident additional tax due A. X B. C. = $ Ohio share of federal credit 7. Less: Ohio nonresident taxes paid under R.C. section 5731.19(B) ........................................... $ 8. Balance due Ohio nonresident additional tax. (If the amount on line 7 is less than the amount on line 6, enter the difference as a balance due. If the amount on line 7 is greater than the amount on line 6, enter -0-.) ..................................................................................................... $ 9. Less: Previous nonresident additional tax paid ......................................................................... $ 10. Balance (refund) due of nonresident additional tax ................................................................... $ Declaration Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than decedent’s personal representative or person in possession of property is based on all information of which preparer has any knowledge. Name of attorney representing the estate Address (number and street, city, state and ZIP code) Telephone number Name of executor/administrator(s) Address (number and street, city, state and ZIP code) Telephone number Signature of executor/administrator(s) Date Filed with Probate Court Date Signature of preparer Distribution of Subdivision’s Share of Tax (R.C. Section 5731.48 and 5731.50) Percentage Date Date Received by Ohio Department of Taxation City, Village or Township American LegalNet, Inc. www.FormsWorkflow.com ET 3N Rev. 3/06 Page 2 Instructions A copy of the federal closing letter or the federal request for Substantiation of Payment of State Death Taxes (form L-156) should be directed to the Estate Tax Division, Ohio Department of Taxation, P.O. Box 183050, Columbus, OH 43218-3050. This information is required in order to process this form. Do not file this federal information with the probate court. General Information There are two Ohio estate taxes: (1) the basic tax levied by R.C. section 5731.02 and (2) the additional (or pickup) tax levied by R.C. section 5731.18. The additional tax is also applicable to nonresident decedents pursuant to R.C. 5731.19(C). The latter tax is designed to ensure payment to the state of the difference between the maximum allowable federal credit for state death taxes and the basic Ohio tax paid when the former exceeds the latter. The additional tax statute, R.C. section 5731.18, does not give the taxpayer the option to forego paying the additional tax due to the state of Ohio. Consequently, for dates of death before Jan. 1, 2002, whenever the maximum allowable federal credit exceeds the basic Ohio estate tax assessed, the difference is required to be paid to the state of Ohio. H.B. 66 amended section 5731.18 to incorporate any federal changes made by Congress to the Internal Revenue Code (I.R.C.) as of June 30, 2005. In addition, uncodified Section 557.03 of H.B. 66 grants a credit to every estate impacted as a result of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). The credit becomes the equiva- lent of the amount of tax that would have been due if the amendments to I.R.C. section 2011 had been incorporated into R.C. 5731.18 in 2002. Therefore, for dates of death on or after Jan. 1, 2002, the table below should be employed to determine if an Ohio Nonresident Additional Tax Return (form ET 3N) is still required to be filed. Pursuant to R.C. section 5731.24, “...the executor, administrator, or other person or corporation required to file the estate tax return, shall, within sixty days after the date of the final determination of the federal estate tax liability, file an additional tax return, on the form prescribed by the tax commissioner, in the same manner as is prescribed for the filing of the estate tax return. The additional tax shall be paid, without notice or demand by the tax commissioner, with the return, and shall be charged and collected in the same manner as the estate tax, except that no interest shall accrue until sixty days after the date of the final determination of the federal estate tax liability.” For dates of death on or after Jan. 1, 2005, no R.C. 5731.19(C) nonresident additional estate tax will be due Ohio in any event. Temporary Tax Credit Calculation Dates of Death Allowable Percentage Before 01/01/2002 01/01/2002 through 12/31/2002 01/01/2003 through 12/31/2003 01/01/2004 through 12/31/2004 01/01/2005 through 06/30/2005 On or after 07/01/2005 No credit given 25% 50% 75% 100% Repealed Line 2 – Temporary Tax Credit Calculation Line 1 X = line 2 (maximum allowable federal credit) (% from above) (temporary tax credit) File in duplicate with the Probate Court. American LegalNet, Inc. www.FormsWorkflow.com