End-of-Life Planning Checklist for Ohio Residents
End-of-Life Planning Checklist for Ohio Residents
End-of-life planning in Ohio involves seven key areas: healthcare directives, financial powers of attorney, a will, beneficiary designations, probate avoidance tools, funeral pre-planning, and organized document storage. Completing these steps while you are competent protects your wishes and saves your family significant time, money, and stress.
Ohio has no state estate or inheritance tax, which simplifies tax planning. But Ohio offers specific probate avoidance tools -- transfer-on-death affidavits for real property, POD bank accounts, and TOD vehicle designations -- that every resident should know about.
Part 1: Healthcare Documents
Ohio recognizes two primary healthcare advance directives. Both should be completed while you are competent -- once you lose capacity, these documents can no longer be created.
Living Will
Statutory authority: Ohio Rev. Code Chapter 2133
A Living Will directs healthcare providers to withdraw or withhold life-sustaining treatment if you are unable to make informed medical decisions AND are in a terminal condition or permanently unconscious state.
| Detail | Requirement |
|---|---|
| What it does | Instructs providers to withhold or withdraw life-sustaining treatment in terminal or permanently unconscious conditions |
| Signing requirements | Signed by you, witnessed by two adult witnesses OR acknowledged before a notary public |
| Witness restrictions | Witnesses cannot be the attending physician or the facility administrator |
| When it takes effect | Only when your attending physician determines you have lost capacity AND you are in a terminal condition or permanently unconscious |
| Revocation | Revocable at any time -- orally, in writing, or by any act demonstrating intent to revoke. Effective when communicated to the attending physician |
Healthcare Power of Attorney (HCPOA)
Statutory authority: Ohio Rev. Code Sections 1337.11-1337.17
| Detail | Requirement |
|---|---|
| What it does | Appoints a trusted person to make medical decisions on your behalf if you lose the capacity to make informed healthcare decisions |
| Scope | Covers all healthcare decisions, not just end-of-life situations -- more flexible than a Living Will |
| Signing requirements | Signed by you, witnessed by two adult witnesses OR acknowledged before a notary public |
| Agent restrictions | The agent cannot be your attending physician or facility administrator (unless related to you) |
| Revocation | Revocable at any time. Communicate changes to your agent and healthcare providers |
Practical note: Execute both a Living Will and an HCPOA. The Living Will covers your specific end-of-life wishes. The HCPOA names someone to handle all medical decisions you cannot make yourself. They complement each other.
Where to get forms: Ohio State Bar Association (combined packet at ohiobar.org), CaringInfo (caringinfo.org), Pro Seniors Ohio (proseniors.org), or Ohio Legal Help (ohiolegalhelp.org).
DNR Orders
Statutory authority: Ohio Rev. Code Sections 2133.21-2133.26; Ohio Admin. Code Chapter 3701-62
Ohio recognizes two types of DNR orders:
DNR Comfort Care (DNRCC): Protocol activates immediately when the order is issued. Emergency responders provide comfort measures (suction airway, administer oxygen, control bleeding, provide pain medication) but do not attempt resuscitation.
DNR Comfort Care -- Arrest (DNRCC-Arrest): Protocol activates only when you experience cardiac or respiratory arrest. Until arrest occurs, you receive standard medical treatment.
Both require signatures from you (or an authorized person) AND a physician, CNS, or CNP. Must be presented to emergency responders when they arrive. DNR identification (bracelet, necklace, or wallet card) may be used. Forms available through the Ohio Department of Health at odh.ohio.gov.
Part 2: Financial and Legal Documents
Financial (Durable) Power of Attorney
Statutory authority: Ohio Rev. Code Sections 1337.09, 1337.21-1337.64
| Detail | Requirement |
|---|---|
| What it does | Appoints an agent to handle banking, real property, taxes, investments, insurance, government benefits, and business operations |
| Durability | Durable by default under Ohio law -- remains effective even if you become incapacitated (Section 1337.09). Must expressly state it terminates upon incapacity if you want it non-durable |
| Statutory form | Ohio Rev. Code Section 1337.60 provides a standardized statutory form with checkboxes for specific powers |
| Guardian nomination | May include a nomination of guardian for minor children |
Why this matters: Without a financial POA, if you become incapacitated, your family must petition the Probate Court for guardianship (Ohio Rev. Code Chapter 2111) -- a process that is far more expensive, time-consuming, and intrusive than a POA.
Will
| Requirement | Detail |
|---|---|
| Age | Must be 18 or older and of sound mind |
| Format | Must be in writing |
| Execution | Signed by you in the presence of two competent witnesses who also sign |
| Holographic wills | Ohio does not recognize holographic (handwritten, unwitnessed) wills |
| Filing deadline after death | Within 30 days of learning of the testator's death (Ohio Rev. Code Section 2107.09) |
Why it matters in Ohio: Without a will, Ohio intestacy law (Section 2105.06) determines who inherits and the court selects an administrator. See our guide on how probate works in Ohio for detail.
Part 3: Probate Avoidance Tools
Ohio offers several tools to pass assets outside of probate, saving time and money for your heirs.
Transfer-on-Death Designation Affidavit (TDDA)
Statutory authority: Ohio Rev. Code Section 5302.22
Record a TDDA with the county recorder to designate a beneficiary for real property. Upon death, the property transfers directly to the named beneficiary outside probate. You retain full ownership and control while alive.
Payable-on-Death (POD) Bank Accounts
Statutory authority: Ohio Rev. Code Section 2131.10
Add a POD beneficiary to your bank accounts. At death, the beneficiary claims the funds directly from the bank with a death certificate. The POD designation supersedes the will.
TOD Designations on Vehicles
Statutory authority: Ohio Rev. Code Section 4505.10
Designate a TOD beneficiary on your vehicle title through the Clerk of Courts. At death, the beneficiary presents the title and death certificate to transfer ownership.
Beneficiary Designations on Retirement and Insurance
Review and update beneficiary designations on retirement accounts (401(k), IRA, Roth IRA), life insurance policies, OPERS/STRS/SERS/OP&F pension accounts (if applicable), and annuities. Beneficiary designations override your will.
Revocable Living Trust
Assets placed in a revocable living trust avoid probate entirely. You maintain full control as trustee during your lifetime. At death, the successor trustee distributes assets according to the trust terms without court involvement.
Part 4: Digital Accounts
Create a secure inventory of all accounts -- email, social media, cloud storage, financial platforms, subscriptions, and cryptocurrency -- and store it separately from your will (which becomes public record). Use a password manager and share the master credentials with your agent through a secure method. Set legacy contacts on major platforms.
Part 5: Funeral Pre-Planning
Right of Disposition Declaration
Statutory authority: Ohio Rev. Code Section 2108.70
If you want a specific person -- other than the default priority person under Ohio law -- to make decisions about your burial, cremation, and funeral arrangements, sign a Right of Disposition Declaration. Without it, the statutory priority list (Section 2108.81) controls: surviving spouse, then children, then parents, then siblings, and so on.
This is particularly important for unmarried partners, estranged spouses, or situations where family members may disagree.
Pre-Need Funeral Contracts
Statutory authority: Ohio Rev. Code Sections 4717.31-4717.36
- Only a licensed funeral director may sell pre-need contracts including funeral services
- Payments must be held in trust or funded by insurance
- Irrevocable pre-need contracts may be used to spend down assets for Medicaid eligibility
- Get all terms in writing
Organ Donation
Register through the Ohio Donor Registry at the BMV or online through Lifeline of Ohio (lifelineofohio.org). Registration is legally binding and cannot be overridden by family members (Ohio Rev. Code Section 2108.05). Individuals 15-1/2 and older can register.
For detailed information on costs and options, see the Ohio funeral cost guide and funeral and burial laws in Ohio.
Part 6: Ohio-Specific Considerations
No State Estate or Inheritance Tax
Ohio has:
- No state estate tax -- repealed effective January 1, 2013
- No state inheritance tax -- your heirs do not pay Ohio tax on what they inherit
The federal estate tax applies to estates exceeding $15,000,000 (as of P.L. 119-21, OBBBA, signed July 4, 2025), with a top rate of 40%. For estates under $15 million, the federal estate tax is not a concern.
Common-Law Property State
Ohio is a common-law (equitable distribution) state, not a community property state. Property is owned by the person whose name is on the title. This makes beneficiary designations and TOD tools especially important for ensuring assets go where you intend.
Step-Up in Basis
Under IRC Section 1014, inherited assets receive a step-up in basis to fair market value at the date of death. In common-law states like Ohio, only the deceased's share of jointly held property gets the step-up.
Gift Tax
The federal gift tax exclusion for 2026 is $19,000 per recipient per year. Ohio does not have a separate state gift tax.
Medicaid and Estate Recovery
Ohio's Medicaid Estate Recovery Program can recover Medicaid costs from a deceased recipient's estate. A 5-year lookback period penalizes asset transfers made to qualify for Medicaid. Assets passing outside probate (POD, TOD, life insurance, joint survivorship) are generally protected from recovery. Irrevocable pre-need funeral contracts are exempt from Medicaid resource calculations.
Homestead Exemption
Ohio's homestead exemption (Ohio Rev. Code Section 323.152) reduces property taxes for qualifying homeowners age 65+ or permanently and totally disabled, regardless of income.
Complete Planning Checklist
Healthcare: Living Will (2 witnesses or notary, Ohio Rev. Code Ch. 2133) / Healthcare Power of Attorney (2 witnesses or notary, Sections 1337.11-1337.17) / DNR order if appropriate (DNRCC or DNRCC-Arrest, Sections 2133.21-2133.26) / Discuss wishes with agent and physician
Financial/Legal: Durable Financial POA (statutory form at Section 1337.60) / Will with two witnesses / Trust if needed / File POA copies with bank and brokerage
Probate Avoidance: TOD affidavit on real property (Section 5302.22, record with county recorder) / POD on bank accounts (Section 2131.10) / TOD on vehicles (Section 4505.10) / TOD on securities / Retirement and life insurance beneficiaries / Review after any major life event
Digital: Inventory all accounts / Set legacy contacts on major platforms / Store credentials securely / Grant digital asset authority in POA and will
Funeral: Right of Disposition Declaration (Section 2108.70) / Document preferences / Consider pre-need contract (Sections 4717.31-4717.36) / Register as organ donor (Section 2108.05) / Tell family where documents are
Document Organization: Store originals accessibly (not in safe deposit box) / Distribute copies to agents, executor, physician / Create master document list / Review after major life events
Frequently Asked Questions
Do I need a lawyer to create advance directives in Ohio?
No. Ohio provides standard forms through the Ohio State Bar Association and other organizations. However, for a will, trust, or complex estate, consulting an attorney is recommended.
What happens if I do not have advance directives?
If you lose capacity without a Healthcare Power of Attorney, your family may need to petition for guardianship through the Probate Court (Ohio Rev. Code Chapter 2111). This is expensive, time-consuming, and avoidable.
Can I change my advance directives?
Yes. You can revoke or update any advance directive at any time while you are competent. Communicate changes to your agents and healthcare providers.
Is Ohio a community property state?
No. Ohio is a common-law property state. Property is owned by the person whose name is on the title. This makes beneficiary designations and TOD tools critical for ensuring assets pass as intended.
What to Do Next
Kaira organizes every step for your state -- deadlines, forms, and next actions -- so nothing gets missed. See how it works.
Related guides:
- How Probate Works in Ohio
- Ohio Funeral Cost Guide
- Funeral and Burial Laws in Ohio
- How to Close Bank Accounts After Death in Ohio
Disclaimer: This article provides general legal information about end-of-life planning in Ohio. It is not legal advice. Laws and tax rules change. Consult a licensed attorney and financial advisor for guidance specific to your situation.
Sources: Ohio Rev. Code Chapters 1337, 2107, 2108, 2111, 2131, 2133, 4505, 4717, 5302; Ohio Admin. Code Chapter 3701-62; IRC Section 1014; P.L. 119-21 (OBBBA).