Quick answers
Does Ohio have a state estate tax?
State estate tax: No. The pinned estate-tax dataset (2026.v2) has no row for Ohio, so it cites no state statute; the state page records no state estate or inheritance tax.
Does Ohio have an inheritance tax?
Inheritance tax: No. The pinned estate-tax dataset (2026.v2) has no row for Ohio, so it cites no state statute; the state page records no state estate or inheritance tax.
Can you use a transfer-on-death deed in Ohio?
Transfer-on-death deed for real estate: Available — TOD designation affidavit (Ohio Rev. Code § 5302.22 — Transfer on death designation affidavit; TOD deed replaced by TOD designation affidavit effective Dec. 28, 2009).
What is the Medicaid look-back period in Ohio?
Look-back period: 60 months before the baseline date (Ohio Administrative Code 5160:1-6-06; Effective October 1, 2025).
Does Ohio tax Social Security benefits?
Social Security benefits: Exempt (2025 Ohio IT 1040 and SD 100 Forms and Instructions; tax year 2025).
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Ohio, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Ohio estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Ohio, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Ohio estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- Available — TOD designation affidavitVerified
Source: Ohio Rev. Code § 5302.22 — Transfer on death designation affidavit · Effective: TOD deed replaced by TOD designation affidavit effective Dec. 28, 2009 · Checked July 26, 2026
- Controlling statute
- Ohio Rev. Code § 5302.22Verified
Source: Ohio Rev. Code § 5302.22 — Transfer on death designation affidavit · Effective: TOD deed replaced by TOD designation affidavit effective Dec. 28, 2009 · Checked July 26, 2026
Full detail: Ohio transfer-on-death deed page
Small-estate procedure
- Current rule
- $35,000 estate, or $100,000 when a surviving spouse takes the entire estate; Probate Court relief from administrationVerified
Source: Ohio Rev. Code § 2113.03 · Effective: current · Checked August 23, 2026
Full detail: Ohio small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- Special-income level
- $2,982 per month (300% of the 2026 SSI individual benefit)Verified
- Applies to: individual applicant.
Source: Ohio Administrative Code 5160:1-6-03.1 · Also: CMS 2026 SSI and January spousal-impoverishment standards · Effective: Effective December 1, 2023 · Checked September 5, 2026
- Individual resource limit
- $2,000Verified
- Applies to: individual applicant.
Source: Ohio Administrative Code 5160:1-3-05.1 · Effective: Effective April 1, 2022 · Checked September 5, 2026
- Eligible-couple resource limit
- $3,000Verified
- Applies to: eligible couple.
Source: Ohio Administrative Code 5160:1-3-05.1 · Effective: Effective April 1, 2022 · Checked September 5, 2026
- Community-spouse resource allowance
- $32,532 minimum to $162,660 maximumVerified
- Applies to: one-half of combined countable resources, subject to hearing or court adjustment.
Source: Ohio Administrative Code 5160:1-6-04 · Also: CMS 2026 SSI and January spousal-impoverishment standards · Effective: Effective April 1, 2026 · Checked September 5, 2026
- Community-spouse minimum monthly maintenance-needs allowance
- $2,705 per monthVerified
- Applies to: institutionalized applicant with a community spouse; allowable excess shelter expenses may increase the actual allowance.
Source: CMS 2026 minimum maintenance-needs standards · Also: Ohio Administrative Code 5160:1-6-07 · Effective: Minimum maintenance-needs amount effective July 1, 2026 · Checked September 5, 2026
- Community-spouse maximum monthly maintenance-needs allowance
- $4,066.50 per monthVerified
- Applies to: institutionalized applicant with a community spouse.
Source: CMS 2026 SSI and January spousal-impoverishment standards · Also: Ohio Administrative Code 5160:1-6-07 · Effective: SSI, resource, spousal-impoverishment maximum, and home-equity standards effective January 1, 2026 · Checked September 5, 2026
- Home-equity limit
- $752,000Verified
- Applies to: applicant without a spouse, child under 21, or blind or disabled child residing in the home.
Source: Ohio Administrative Code 5160:1-6-02.1 · Also: CMS 2026 SSI and January spousal-impoverishment standards · Effective: Effective March 1, 2024 · Checked September 5, 2026
Full detail: Ohio Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 months before the baseline dateVerified
Source: Ohio Administrative Code 5160:1-6-06 · Effective: Effective October 1, 2025 · Checked September 5, 2026
- Transfer-penalty divisor
- $7,787 per monthVerified
Source: Ohio Medicaid Eligibility Procedure Letter No. 181 · Effective: Effective Date: September 1, 2024; Issue Date: July 17, 2024 · Checked September 5, 2026
- How the state administers the penalty
- Total improperly transferred assets are divided by Ohio's monthly average private-pay nursing-facility rate. A partial first month uses the monthly rate divided by that month's number of days; fractional months become restricted-coverage dollars.Verified
Source: Ohio Administrative Code 5160:1-6-06.5 · Effective: Effective January 1, 2024 · Checked September 5, 2026
Full detail: Ohio Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- Expanded recovery includes probate property and interests passing through joint tenancy, tenancy in common, survivorship, life estate, living trust, and other arrangements, subject to federal limits.Verified
Source: Ohio Revised Code section 5162.21 · Effective: Effective September 29, 2013 · Checked September 5, 2026
- Controlling authority
- Ohio Revised Code sections 5162.21 and 5162.211Verified
Source: Ohio Revised Code section 5162.21 · Also: Ohio Revised Code section 5162.211 · Effective: Effective September 29, 2013 · Checked September 5, 2026
- Exemptions and deferrals
- No recovery occurs while a surviving spouse lives or while a surviving child is under 21 or blind or disabled; qualifying sibling and caregiver-child home interests also receive statutory protection.Verified
Source: Ohio Revised Code section 5162.21 · Effective: Effective September 29, 2013 · Checked September 5, 2026
- Hardship waiver
- A timely hardship request may address a sole income-producing family farm or business, loss of necessities, certain substantial care or equity contributions, or qualifying dependent circumstances.Verified
Source: Ohio Administrative Code 5160:1-2-07 · Effective: Effective January 1, 2018 · Checked September 5, 2026
- Lien practice
- Ohio may place a lien on real property of a permanently institutionalized recipient after notice and hearing, but not when a protected spouse, child, or qualifying sibling resides there.Verified
Source: Ohio Revised Code section 5162.211 · Effective: Effective September 29, 2013 · Checked September 5, 2026
Full detail: Ohio Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- ExemptVerified
- Ohio deducts the federally taxable portion of Social Security benefits from Ohio adjusted gross income.
Source: 2025 Ohio IT 1040 and SD 100 Forms and Instructions · Effective: tax year 2025 · Checked July 8, 2026
- Public pensions
- Partly taxed or conditionalVerified
- Qualifying taxable public-pension income may support Ohio's retirement-income credit when the income and household conditions are met.
- Modified adjusted gross income less exemptions must be below $100,000.
- Maximum retirement-income credit per return.
- Income must come from a pension, profit-sharing, or retirement plan, be received on account of retirement, and be included in Ohio adjusted gross income.
- A taxpayer who previously used the Ohio lump-sum retirement credit cannot claim this credit.
Source: 2025 Ohio IT 1040 and SD 100 Forms and Instructions · Effective: tax year 2025 · Checked July 8, 2026
- Private pensions
- Partly taxed or conditionalVerified
- Qualifying taxable private-pension or annuity income may support Ohio's retirement-income credit when the income and household conditions are met.
- Modified adjusted gross income less exemptions must be below $100,000.
- Maximum retirement-income credit per return.
- Income must come from a pension, profit-sharing, or retirement plan, be received on account of retirement, and be included in Ohio adjusted gross income.
- A taxpayer who previously used the Ohio lump-sum retirement credit cannot claim this credit.
Source: 2025 Ohio IT 1040 and SD 100 Forms and Instructions · Effective: tax year 2025 · Checked July 8, 2026
- IRA and 401(k) distributions
- Partly taxed or conditionalVerified
- Qualifying taxable traditional-IRA and 401(k) retirement distributions may support Ohio's retirement-income credit when the income and household conditions are met.
- Modified adjusted gross income less exemptions must be below $100,000.
- Maximum retirement-income credit per return.
- Income must come from a pension, profit-sharing, or retirement plan, be received on account of retirement, and be included in Ohio adjusted gross income.
- A taxpayer who previously used the Ohio lump-sum retirement credit cannot claim this credit.
- The instructions expressly list traditional IRAs and 401(k) plans as examples; a federally nontaxable distribution is not converted into Ohio taxable income.
Source: 2025 Ohio IT 1040 and SD 100 Forms and Instructions · Effective: tax year 2025 · Checked July 8, 2026
- Military retirement pay
- ExemptVerified
- Ohio deducts qualifying uniformed-services retirement income included in federal adjusted gross income.
- Income must relate to service in the U.S. uniformed services, reserve components, or National Guard.
- Qualifying survivor-benefit payments to a surviving or former spouse are included.
- Income deducted here cannot also be used for Ohio's retirement-income or lump-sum retirement credit.
Source: 2025 Ohio IT 1040 and SD 100 Forms and Instructions · Effective: tax year 2025 · Checked July 8, 2026
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.