COURT COUNTY .OF. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......... .. : Estate Tax Division Estate Tax Form 3 Revised 7/03 Index No. : Plaintiff(s) Calendar No. : 1 (800) 977-7711 www.ohio.gov/tax JUDICIAL SUBPOENA Ohio Resident Additional Tax Return (O.R.C. 5731.18) -against: This form need not be filed if no additional tax is due. O.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 Defendant(s) : ...................................................... County in Ohio, in which probate court located, where will probated or estate administered Case number THE PEOPLE OF THE Date Ohio estate tax return filed STATE OF NEW YORKpaid Date Ohio estate tax Date of determination of final federal estate tax liability TO Computation 1. Maximum allowable federal credit for state death taxes ............................................................ $ GREETINGS: 2. Less: Ohio estate tax paid ..................................................... $ 3. Less: OtherWE COMMAND YOU, thattaxes paid .............. $ state estate and inheritance all business and excuses being laid aside, you and each of you attend before , the Honorable at the Court 4. Ohio additional tax due ..........................................................................................................$ located at County of 5. Less: Previous additional tax payments .............................. $ in room , on the day of , 20 , at o'clock in the noon, and at any recessed 6. Equals: Balance dueto testify and giveline 5 is less than the amount on line onenter theof the or adjourned date, (if the amount on evidence as a witness in this action 4, the part difference as balance due) ........................................................................................................ $ 7. Equals: Overpayment of additional tax (if the amount on line 5 is greater than the amount on line 4, enter the difference as a refund) ................................................................................. $ 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. Declaration Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and Witness, Honorable , one of the Justices of the to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than decedent’s Court in County, day of , 20 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 (Attorney must sign above and type name below) Name of executor/administrator(s) Address (number and street, city, state and ZIP code) Signature of executor/administrator(s) Date Filed with Probate Court Date Attorney(s) for Signature of preparer Distribution of Subdivision’s Office and P.O. Address Share of Tax (O.R.C. Section 5731.48 and 5731.50) Percentage Telephone number Date Date Received by Ohio Department of Taxation City, Village or Township Telephone No.: Facsimile No.: E-Mail Address: Mobile Tel. No.: American LegalNet, Inc. www.USCourtForms.com COURT COUNTY . . . . . . . . . . . .OF. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . : Instructions : Estate Tax Form 3 Revised 7/03 Page 2 Index No. Calendar No. A copy of the Federal Closing Letter or the federal request for This information is required in order to process this form. Do : Substantiation of Payment of State Death Taxes (Form L-156) JUDICIAL SUBPOENA Plaintiff(s) not file this federal information with the probate court. should be directed to the Estate Tax Division, Ohio Department -against: of Taxation, 800 Freeway Drive North, Columbus, OH 43229. : General Information There are two Ohio estate taxes: (1) the basic tax levied by the basic : Ohio estate tax assessed, the difference is required O.R.C. Section 5731.02, and (2) the additional (or pickup) tax to be paid to the state of Ohio. Defendant(s) : levied.by. O.R.C.. Section .5731.18.. The .latter. tax.is .designed . . . . . . . . . . . . ..... ...... ...... ... ... .. . ....... Pursuant to O.R.C. Section 5731.24, “ . . . the executor, to ensure payment to the state of the difference between the administrator, or other person or corporation required to file maximum allowable federal credit for state death taxes and the estate tax return, shall, within sixty days after the date of the basic Ohio tax paid, when the former exceeds the latter. the final determination of the federal estate tax liability, file an THE PEOPLE OF O.R.C. Section 5731.18, does The additional tax statute,THE STATE OF NEW YORKnot additional tax return, on the form prescribed by the tax give the taxpayer the option to forego paying the additional tax commissioner, in the same manner as is prescribed for the due toTO state of Ohio. Under the Economic Growth and Tax the filing of the estate tax return. The additional tax shall be paid, Relief Reconciliation Act of 2001 (EGTRRA), the federal credit without notice or demand by the tax commissioner, with the for state death taxes is reduced incrementally beginning in return, and shall be charged and collected in the same manner 2002 and is fully repealed in 2005. However, previously estabas the estate tax, except that no interest shall accrue until lishedGREETINGS: In the Matter of the Estate of C. Robert case law (see sixty days after the date of the final determination of the federal estate tax liability.” Hughes, deceased, No. 881,475, 8th Dist. Ct. App. (1980) and State V Gill,WEOhio St. 3d 53, YOU, that all business and excuses being laid aside, you and each of you attend before 63 COMMAND 584 N.E. 2d 1200 (1992)) whether in the the Honorable EGTRRA legislation does not allow for the Regardless ofCourt the federal credit for state death taxes , context of the at is paid to the I.R.S. or another state, additional tax is still due this credit reduction in Ohio. Consequently,located at the maxiwhenever County of Ohio pursuant to O.R.C. Sections 5731.18 and 5731.24. mum allowable federal credit, prior to any reduction, exceeds 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 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. 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: File in duplicate with the ProbateTel. No.: Mobile Court. American LegalNet, Inc. www.USCourtForms.com