Ohio § 2113.86

§ 2113.86.

(A) Unless a will or another governing instrument otherwise provides, and except as otherwise

provided in this section, a tax shall be apportioned equitably in accordance with

the provisions of this section among all persons interested in an estate in proportion

to the value of the interest of each person as determined for estate tax purposes. (B) Except as otherwise provided in this division, any tax that is apportioned against

a gift made in a clause of a will other than a residuary clause or in a provision

of an inter vivos trust other than a residuary provision, shall be reapportioned to

the residue of the estate or trust.  It shall be charged in the same manner as a general administration expense.  However, when a portion of the residue of the estate or trust is allowable as a

deduction for estate tax purposes, the tax shall be reapportioned to the extent possible

to the portion of the residue that is not so allowable. (C)(1) A tax shall not be apportioned against an interest that is allowable as an estate

tax marital or charitable deduction, except to the extent that the interest is a part

of the residue of an estate or trust against which tax is reapportioned pursuant to

division (B) of this section. (2) Estate tax of this state or another jurisdiction shall not be reapportioned against

an interest that is allowable as a deduction for federal estate tax purposes, to the

extent that there is other property in the estate or trust that is not allowable as

a deduction for federal estate tax purposes and against which estate tax of this state

or another jurisdiction can be apportioned. (3) A provision in a will or other governing instrument that apportions tax to an interest

that is otherwise allowable as an estate tax marital or charitable deduction is ineffective

unless it refers to the marital or charitable deduction and expressly and unambiguously

acknowledges and accepts any resultant partial loss of the deduction. (D) A tax shall not be apportioned against property that passes to a surviving spouse

as an elective share under section 2106.01 of the Revised Code or as an intestate share under section 2105.06 of the Revised Code , to the extent that there is other property in the estate that is not allowable as

a deduction for estate tax purposes against which the tax can be apportioned. (E)(1) Any federal estate tax credit for state or foreign death taxes on property that is

includible in an estate for federal estate tax purposes, shall inure to the benefit

of the persons chargeable with the payment of the state or foreign death taxes in

proportion to the amount of the taxes paid by each person, but any federal estate

tax credit for state or foreign death taxes inuring to the benefit of a person cannot

exceed the federal estate tax apportioned to that person. (2) Any federal estate tax credit for gift taxes paid by a donee of a gift shall inure

to the benefit of that donee for purposes of this section. (3) Credits against tax not covered by division (E)(1) or (2) of this section shall be

apportioned equitably among persons in the manner in which the tax is apportioned

among them. (F) Any additional estate tax that is due because a qualified heir has disposed of qualified

farm property in a manner not authorized by law or ceased to use any part of the qualified

farm property for a qualified use, shall be apportioned against the interest of the

qualified heir. (G) If both a present interest and a future interest in property are involved, a tax

shall be apportioned entirely to the principal.  This shall be the case even if the future interest qualifies for an estate tax charitable

deduction, even if the holder of the present interest also has rights in the principal,

and even if the principal is otherwise exempt from apportionment. (H) Penalties shall be apportioned in the same manner as a tax, and interest on tax shall

be apportioned to the income of the estate or trust, unless a court directs a different

apportionment of penalties or interest based on a finding that special circumstances

make an apportionment as provided in this division inequitable. (I) If any part of an estate consists of property, the value of which is included in

the gross estate of the decedent by reason of section 2044 of the “Internal Revenue

Code of 1986,” 100 Stat. 2085, 26 N 2044 1 , as amended, or of section 5731.131 of the Revised Code , the estate is entitled to recover from the persons holding or receiving the property

any amount by which the estate tax payable exceeds the estate tax that would have

been payable if the value of the property had not been included in the gross estate

of the decedent.  This division does not apply if the decedent's will or another governing instrument

provides otherwise and the will or instrument refers to either section mentioned in

this division or to qualified terminable interest marital deduction property. 1

 Prior and current versions differ;  although no amendment to this language was indicated

in 2011 S 124, “26 N 2044” appeared as “26 U.S.C.A. 2044” in 1990 H 346.]