Wills and estate planning in Ohio

Researched 2026-10-20 · confidence: high · 2026 figures

In plain words: in Ohio a will is valid when it's signed in front of 2 adult witnesses. There is no state estate tax. The federal estate tax exemption is $15,000,000 a person in 2026.

Witnesses to a will	2 (a third is a common precaution here)
Handwritten (holographic) will	Not recognised
Self-proving affidavit	Not available
Electronic wills	Not allowed
Power of attorney	No notary · Uniform Power of Attorney Act
Health care directive	2 witnesses or a notary
State estate tax	No
State inheritance tax	No
Community property	No
Age of majority / UTMA age	18 / 21

Signing a will

Statute: Ohio Rev. Code § 2107.03.

If a beneficiary is one of only 2 witnesses, their gift is void, but they may take up to the intestate share they would otherwise have received, capped at the void gift (R.C. 2107.15); a third, disinterested witness avoids this.

Must be signed at the END by the testator. Two competent witnesses must attest in the testator's 'conscious presence', which excludes presence by phone or video (R.C. 2107.03). A handwritten will is fine but must still be witnessed. Ohio has no self-proving affidavit statute. R.C. 2107.24 is a narrow harmless-error rule that requires clear and convincing proof the testator signed in the conscious presence of 2 witnesses, and the drafting attorney can be charged costs and fees. Wills may be deposited with the probate court for safekeeping (R.C. 2107.07, not fetched). HB 172 (135th GA), on electronic execution of wills, POAs and health care documents, had not been enacted and no R.C. 2107.031 exists.

Power of attorney

Statute: Ohio Uniform Power of Attorney Act, R.C. 1337.21 to 1337.64 (execution § 1337.25; statutory form § 1337.60).

Notary is not required for validity, but an acknowledged signature is presumed genuine (R.C. 1337.25). Notarize anyway, and record if the POA will be used for real estate. The statutory form (R.C. 1337.60) is optional ('may be used'). UPOAA hot powers (trusts, gifts, survivorship, beneficiary designations, delegation, disclaimers) need an express grant under Ohio's version of UPOAA § 201. The exact R.C. section number for that rule could not be confirmed; it is not 1337.34 or 1337.57.

Health care directive

Called: Health Care Power of Attorney; Living Will Declaration.

Statute: Health care POA: R.C. 1337.11 to 1337.17 (execution § 1337.12; statutory notice § 1337.17). Living will declaration: R.C. Chapter 2133 (execution § 2133.02).

The witnesses cannot include: anyone related to the principal by blood, marriage or adoption; the named attorney-in-fact or alternate (for a health care POA); the attending physician; or the administrator of a nursing home where the principal is receiving care (R.C. 1337.12; R.C. 2133.02).

The document must be signed at the end and dated, then witnessed by 2 adults or acknowledged before a notary, who also attests to sound mind and lack of duress (R.C. 1337.12, 2133.02). A printed health care POA form distributed for use without an attorney must carry the statutory 'Notice to Adult Executing This Document' in conspicuous type (R.C. 1337.17). A living will must use the defined terms 'terminal condition' and 'permanently unconscious state'. It must also have a conspicuous, initialed statement before nutrition and hydration can be withdrawn in a permanently unconscious state (R.C. 2133.02). Ohio has no state-agency form; the common forms come from the Ohio State Bar Association and Ohio Hospital Association and were not verified.

If there's no will: what a spouse gets

If all of the decedent's children or their descendants are also the surviving spouse's, the spouse takes the entire intestate estate (R.C. 2105.06).

A spouse's right to a share

A spouse who elects against the will takes the intestate share, capped at one-half of the net estate, or one-third if 2 or more children or their descendants survive. The election must be made within 5 months of the executor's or administrator's appointment (R.C. 2106.01).

Estate and inheritance tax

No state estate tax.

No inheritance tax.

Probate

Moderate. Release from administration is available for estates of $35,000 or less, or $100,000 or less when a surviving spouse takes everything by will or intestacy (R.C. 2113.03).

Money God drafts a Ohio will, power of attorney and health care directive from a short interview, then you send it to your attorney for review before signing.

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Sources

Researched from state statutes and official forms. Laws change; this page is information, not legal advice. Every Money God draft is reviewed by a licensed attorney in your state before you sign it.