Probate Estate Closing and Representative Discharge in Ohio

At a glance

Requirements one by one

Closing routes and timing

An executor or administrator generally renders a final and distributive account within six months after appointment. Section 2109.301(B)(1) lists exceptions, including a required Ohio estate tax return, a will contest, a spouse's election against the will, litigation involving the representative, insolvency, a covered posthumous heir, or court-approved detriment from filing on that timetable. A final account is due within 30 days after administration is complete, unless the court orders another period. (Ohio Rev. Code § 2109.301(A); § 2109.301(B).)

Account or certificate

An account is signed by the representative and itemizes receipts, disbursements, distributions, and the estate property still known to or held by the representative. An account before distribution is a “final account”; one showing completed administration and distribution is a “final and distributive account.” If the sole heir, legatee or devisee is also the representative, that person may file a certificate of termination within 30 days after completing administration instead of a final account. The certificate must state that presented debts were paid or settled, required estate taxes were handled, counsel and representative fees were waived or paid with amounts stated, and remaining assets were distributed to that sole recipient. (Ohio Rev. Code § 2109.301(A); § 2109.301(B)(2); § 2109.30(B).)

Hearing, notice and discharge

The representative gives each heir or beneficiary a copy of the account when filing it, except for the statutory unknown-residence and satisfied-specific-gift cases, and files a certificate of service. The account is set for hearing at least 30 days after filing. Hearing notice, when served, must precede the hearing by 15 days; written exceptions and a copy to the fiduciary are due at least five days before it, unless the court allows more time. A local rule may require notice of a final-account hearing to all heirs or residuary beneficiaries. (Ohio Rev. Code § 2109.32(A); § 2109.32(B); § 2109.33.)

On a finding of full lawful administration and distribution shown in the account, the court orders approval and settlement and may order discharge. It may terminate the surety bond on approval of a final and distributive account. Unless the court orders otherwise, discharge occurs without another order 12 months after that approval. (Ohio Rev. Code § 2109.32(A).)

What trips people up

An account can be final before distribution; the statute separately names the later account of distribution. Distribution authorized by law or the governing instrument can instead be reported in the succeeding account. Approval of an account alone does not bar every person with a pecuniary interest, and newly discovered estate assets require a supplemental final account and copies to the heirs or beneficiaries specified by statute. (Ohio Rev. Code § 2109.30(B); § 2109.301(A); § 2109.32(B)(4), (C).)

Common questions

Can an interested person force an accounting? On an interested person's motion and good cause shown, the probate court may order the executor or administrator to render an account. (Ohio Rev. Code § 2109.301(A).)

Can the representative skip partial accounts? When the representative is also the sole heir, legatee or devisee, section 2109.301(B)(2) says partial accounts are not required. In other estates without an heir or beneficiary under legal disability, written consent of all heirs or beneficiaries may waive each partial accounting. (Ohio Rev. Code § 2109.301(A), (B)(2).)

Statutes and sources

Ohio Rev. Code §§ 2109.30, 2109.301, 2109.32 and 2109.33 are quoted from the Ohio Legislative Service Commission's enrolled acts linked above, accessed October 4, 2026. Ohio S.B. 124 § 3 states that its estate provisions apply to decedents who die on or after that act's effective date; an estate of an earlier decedent may require the earlier version.