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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 Family Gift — Sales Tax Exempt

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.

TITLE FEE
~$15 title transfer fee
SALES TAX
Exempt (family)
SMOG
Not required
GIFT FORM
BMV

Qualifying Relationships for Tax-Exempt Gift in Ohio

Spouse
Parent
Child
Sibling
Grandparent
Grandchild
Aunt or Uncle
Niece or Nephew

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

Ohio Certificate of Title — signed by donor (assignment section on back)
BMV 3770 (Gift Tax Exemption Affidavit or equivalent gift affidavit)
BMV 3774 (Application for Certificate of Title) — MUST be notarized by recipient
Valid Ohio driver's license for recipient

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

BMV 3770 (Gift/Inheritance Exemption Affidavit) + BMV 3774 (notarized)

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

Is a gift vehicle transfer tax-exempt in Ohio?
Yes. Qualifying family gift transfers in Ohio are exempt from sales/use tax. 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.
What form is required for a gift vehicle transfer in Ohio?
Ohio requires BMV 3770 (Gift/Inheritance Exemption Affidavit) + BMV 3774 (notarized). 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.
Who qualifies as family for a tax-exempt vehicle gift in Ohio?
In Ohio, qualifying relationships include: Spouse, Parent, Child, Sibling, Grandparent, Grandchild, Aunt or Uncle, Niece or Nephew. 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.
Is a smog certificate required for a gift vehicle transfer in Ohio?
No. Ohio does not require a smog certificate for gift vehicle transfers. Ohio does not require a smog or emissions certificate for gift vehicle transfers. E-Check (emissions testing) in NE Ohio counties applies at registration renewal for the registered owner, not at point of title transfer.
Ohio Key Facts

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.

Gift a Car — Other States

Trusted by private vehicle sellers nationwide

45% faster sale

Vehicles whose listings include a history report spend ~45% less time on site before selling, and report-viewers are 5x more likely to become a lead.

Source: Experian / AutoCheck

$4,000 avg loss

NHTSA estimates 450,000+ vehicles per year are sold with rolled-back odometers — the average victim loses about $4,000 in downstream repair costs.

Source: NHTSA

17.5M private sales/yr

About 17.5 million private-party vehicle transactions happen in the U.S. each year — roughly 47% of the used market.

Source: Cox Automotive 2024

1 in 3 buyers

Roughly 1 in 3 used-car buyers say they suspect private sellers are hiding mechanical problems — documentation closes that trust gap.

Source: JW Surety Bonds (n=3,000)

$60–$85 mobile notary

Mobile notary visit minimums run $60–$85 — higher on weekends, plus per-mile travel fees. State-formatted documents skip the trip.

Source: Thumbtack / NNA