Ohio Executor & Trustee Checklist
You've been named executor or trustee in Ohio — and probably handed no instructions. This is the ordered list of what to do, in the sequence Ohio expects it, with the deadlines and terminology that are specific to this state. Work down it, check things off, and nothing important slips.
- Who administers the estate
- Executor (with a will) or Administrator (intestate)
- Court
- Probate Court — a division of the Court of Common Pleas in each of the 88 counties
- Appointment document
- Letters of Authority (Probate Form 4.5) — Testamentary for an executor, of Administration for an administrator
- Creditor claim window
- 6 months from the date of death (ORC 2117.06)
- Inventory deadline
- Inventory
- Trustee notice deadline
- 60 days
- State death tax
- No Ohio estate tax
If you're the Executor / Personal Representative
The probate track — administering the estate through the Probate Court — a division of the Court of Common Pleas in each of the 88 counties.
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This is the document that proves you have authority to act as Executor (with a will) or Administrator (intestate).
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No mandatory newspaper publication regime; the key deadline is the statutory 6-month-from-death bar to present claims, regardless of when administration opens.
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Inventory (Form 6.0) within 3 months of appointment (ORC 2115.02), filed with the Probate Court; subject to a hearing/exceptions process.
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No UPC 30-day information notice. The surviving spouse must receive the citation to elect (Form 8.3) within ~2 weeks of appointment; next of kin/beneficiaries are named in the application.
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Get an EIN for the estate from the IRS (free at irs.gov, ~10 minutes) — the estate is its own taxpayer and you'll need it before a bank will open an account.
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Open a dedicated estate bank account — every dollar in or out flows through it; commingling estate money with your own is the fastest way to get into trouble.
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Keep receipts and records of every transaction and decision — not just what you did, but why; your final accounting is built from this and it's your protection if a choice is ever questioned.
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Pay valid claims and taxes before distributing anything, in the statutory order — paying family first can leave you personally liable. No Ohio estate tax (repealed effective 1/1/2013) and no inheritance tax.
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Collect a signed receipt or release from every beneficiary when you distribute.
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File a Final Account (Form 13.0); after court approval, file a Certificate of Termination (Form 13.1). A final account generally can't be settled until after the 6-month creditor period.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
If you're the Trustee
The trust track — administering a trust outside of probate.
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Locate and read the entire trust document, including any amendments and restatements — your powers, limits, and timelines live there.
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60 days — Ohio Trust Code (ORC 5808.13(B)(3)): notify current beneficiaries within 60 days after learning of an irrevocable trust (or a revocable trust becoming irrevocable at the settlor's death).
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No mandatory newspaper publication regime; the key deadline is the statutory 6-month-from-death bar to present claims, regardless of when administration opens.
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Get an EIN for the trust from the IRS — the trust becomes irrevocable at death and files its own returns from that point.
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Retitle and gather the trust assets; hunt down anything never moved into the trust — it may need probate.
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Keep trust assets separate from your own, always — separate accounts, separate records, no exceptions.
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Document every decision, valuation, and distribution as you go.
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Account to the beneficiaries at least annually and at termination.
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Distribute according to the terms of the trust and collect signed receipts and releases.
Good to know in Ohio
Release from Administration (ORC 2113.03) where the estate ≤ $35,000, or ≤ $100,000 if the surviving spouse is sole heir/beneficiary. Summary Release from Administration (ORC 2113.031) for tiny estates.
File a Final Account (Form 13.0); after court approval, file a Certificate of Termination (Form 13.1). A final account generally can't be settled until after the 6-month creditor period.
Two-tier shortcut track — Release from Administration ($35k / $100k spousal) and Summary Release — lets many estates skip full administration. Creditor bar runs 6 months from death, not from opening the estate.
Sources — investigate further
The steps above are drawn from Ohio's own statutes and courts. To dig deeper:
We'll email you a copy so it's always one click away. No spam — just the checklist and the occasional estate-settlement tip.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
General information, not legal advice. Laws change and county practice varies. When in doubt, talk to a probate attorney licensed in the relevant state.