Executor Checklist Ohio: Duties, Deadlines, and How to Avoid Personal Liability

Being named executor of an Ohio estate is an honor that comes with real legal obligations and genuine personal financial risk. An executor who pays the wrong creditor first, misses a Medicaid notice deadline, or distributes assets too early can be held personally liable for the resulting loss. Here is what Ohio law actually requires, in the order it must happen.

Before Anything Else: Confirm Your Authority

You are not the executor until the probate court says so. Being named in a will gives you no legal authority to act until the court formally appoints you. The first formal step is filing the original will and the Application for Authority to Administer the Estate (Form 4.0) with the county probate court where the deceased lived.

Before filing, gather: the original will, a certified copy of the death certificate, and the filing deposit (typically $125–$250 depending on county). Once appointed, you receive Letters Testamentary — the court-issued document that financial institutions, government agencies, and the DMV require before they will act on your instructions.

The First 30 Days: Secure and Inventory

Within the first month, your job is to secure the estate's assets and identify what exists.

Secure physical property. Change locks on the residence if needed. Do not allow family members to remove items before an inventory is complete. Safeguard original documents — deeds, car titles, investment account statements, life insurance policies, and any pre-existing beneficiary designation forms.

Obtain death certificates. Order 10 to 15 certified copies from the Ohio Department of Health or the county/local health department. Cost is $21.50 at the state level (often $25 locally). Each institution typically requires an original certified copy for its permanent files.

Identify all assets and categorize them. Separate probate assets (solely owned, no beneficiary) from non-probate assets (joint accounts, POD accounts, named beneficiaries, TOD real estate). Only probate assets require court involvement.

Open an estate bank account. Do not commingle estate funds with personal funds. All incoming estate money (sold assets, dividend income, rent) goes into this account. All estate expenses are paid from it.

Notify agencies. Inform Social Security to halt benefit payments. Notify life insurance companies to begin claim processing. Contact the decedent's employer to obtain any final wages and information on employer-sponsored retirement benefits. Notify financial institutions holding solely owned accounts.

Months One and Two: Court Filings and Medicaid Notice

File Form 7.0 and Form 7.0(A) if the decedent was 55 or older and received Medicaid. Form 7.0 is filed with the probate court; Form 7.0(A) is mailed to the Ohio Attorney General's Medicaid Estate Recovery unit in Columbus. This mailing triggers the 90-day clock for the state to present a recovery claim (or one year from the date of death, whichever is later). An Ohio Supreme Court decision has established that this statute of limitations does not start running until the notice is actually filed. If you never mail it, the estate remains open to Medicaid claims indefinitely — meaning you cannot safely distribute anything.

File Form 6.0 Inventory. A complete inventory and appraisal of all probate assets must be filed with the court. For real estate, you can request that the County Auditor's assessed value be used rather than hiring a private appraiser (under ORC 2115.06). For other non-cash assets, the court must approve the appraiser.

Notify creditors. Publish a notice to creditors if required by the court or if unknown creditors may exist. Ohio Revised Code 2117.06 gives all general creditors exactly six months from the date of death to present claims in writing. No exception. No extension.

Month Five: Spousal Rights Deadline

Apply to allocate the $40,000 family support allowance within five months of your appointment. The surviving spouse is entitled to this allowance from the probate estate before any general creditors are paid (ORC 2106.13). Missing this deadline can forfeit the allowance.

The surviving spouse must file any election against the will within five months of your appointment as well (Form 8.2). If the deceased tried to disinherit the spouse through the will, the spouse can elect to take a statutory share instead. After five months without an election, a conclusive legal presumption arises that the spouse accepts the will's terms.

Month Six and Beyond: Pay Debts in the Right Order

Ohio Revised Code 2117.25 mandates a strict hierarchy for paying estate debts. Paying a lower-priority creditor before a higher-priority one — and then running out of money — means you can be held personally liable for the shortfall.

The required payment order is:

1. Costs and expenses of administration (court fees, appraiser fees, attorney fees, executor fees, estate bank account costs)
2. Funeral director and burial expenses, up to $4,000 for the funeral director's bill, plus cemetery costs
3. The $40,000 family support allowance for the surviving spouse or minor children
4. Federal debts and taxes (federal income taxes owed by the deceased, federal tax liens)
5. Expenses of the last illness or terminal medical care
6. All other unsecured general creditors (credit cards, medical bills beyond the last illness, personal loans)

Any creditor whose claim was not presented in writing within six months of the date of death is permanently barred and cannot be paid — even if you would like to pay them. Do not pay time-barred claims.

If the estate is insolvent — debts exceed assets — the lower-priority categories simply go unpaid. You are not obligated to pay them, and you must not use personal funds to do so.

Taxes: Two Returns Required

Final Ohio IT 1040: File a final individual income tax return for the deceased for the year they died. Mark "If deceased" on the return.

Ohio IT 1041 Fiduciary Income Tax Return: Required if the estate retains any income during administration (interest, rent, dividends). If all income is distributed to beneficiaries in the same year it is earned, it passes through to them via Schedule K-1 and the estate itself may owe no tax and may not need to file. If income is retained, the IT 1041 is due April 15 of the following year.

Final Distribution and Closing

Once the six-month creditor period has expired, all Medicaid recovery claims are resolved, and all approved debts are paid, you can distribute the remaining assets according to the will or intestate succession rules. File the final account (Form 13.0 series) with the probate court. After court approval, you are discharged and released from your bond.

Ohio repealed its estate tax for deaths on or after January 1, 2013. You do not need state tax waivers before transferring property or releasing accounts.

For the complete sequenced checklist with exact form numbers, office routing steps, and statutory citation backup, the Ohio Estate Settlement Guide covers every phase of executor duties in one place.

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