However, if the estate representative feels the necessity to file where there is real estate involved there is a one-page form available for that purpose. The estate tax return must be filed in duplicate at the probate court of the county where the decedent was domiciled at the date of death. Financial institutions are required to freeze all accounts on the death of an accountholder until a tax release is presented . In order for death benefit proceeds to be transferred, an approved E.T. Form 13 must be submitted to the institution holding the asset. Upon the death of a decedent who had access to a safe deposit box as owner, deputy, or trustee, the contents must be inventoried, by a representative from the county auditors office.
Estate taxes are due nine months from the date of death.
Interest will accrue for any late payments and can be computed at the county auditor's office. Checks should be made payable to the Cuyahoga County Treasurer and are paid at the Cuyahoga County Auditor's Office.