An inheritance tax is a tax imposed on a person who inherits property from a deceased person. There is no federal inheritance tax, but some states have an inheritance tax.
In the state of Ohio, there is no longer an inheritance tax. Ohio repealed its inheritance tax effective January 1, 2013. Prior to this repeal, beneficiaries were subject to the tax based on their relationship to the deceased and the value of the inheritance. However, since the repeal, beneficiaries in Ohio do not have to pay state inheritance tax on property they inherit, regardless of their relationship to the deceased. It's important to note that this is separate from the federal estate tax, which is a tax on the transfer of the estate of a deceased person before distribution to the beneficiaries, and only applies to very large estates.