How to Gift a Car in Ohio — Tax Exemption & Required Forms
Qualifying family vehicle gifts in Ohio are exempt from sales/use tax. Form required: BMV.
Ohio exempts qualifying family vehicle gifts from the state auto use tax (typically 5.75–8% by county). Family member gifts documented with a gift affidavit pay no sales/use tax on the transfer. Ohio's gift exemption is broadly available to immediate family.
Qualifying Relationships for Tax-Exempt Gift in Ohio
Ohio's gift exemption includes a broader set of relatives than most states — it extends to aunts, uncles, nieces, and nephews. This is wider than NY or CA. The gift affidavit must document the relationship.
Required Documents for Ohio Gift Transfer
The recipient takes all documents to the county BMV title office. BMV 3774 must be notarized before submission — Ohio's standard notarization requirement for title applications applies to gift transfers. Many county BMV offices have notaries on staff.
Key Form: BMV 3770
Ohio uses BMV 3770 to document the gift exemption and BMV 3774 as the title application. Both are required. BMV 3774 must be notarized. BMV 3770 must identify the relationship. Some Ohio counties have slightly different form numbers — check with your county BMV.
Federal Gift Tax Considerations
Federal gift tax: vehicles valued over $18,000 (2024 annual exclusion) may require IRS Form 709. Ohio has no state gift tax (Ohio abolished its estate and gift taxes in 2013). Only federal gift tax rules apply for high-value vehicle gifts.
Frequently Asked Questions
Ohio has one of the broadest family gift exemptions nationally — including aunts, uncles, nieces, and nephews. The BMV 3774 notarization requirement applies to gift transfers just like standard sales. Plates stay with the donor. No smog required.