paid upon death state of ohio

Yes, paid on death accounts are included in the decedent's gross estate and therefore are subject to estate taxation.  For federal purposes, unless your Dad has a gross estate plus adjusted taxable gifts exceeding $5,250,000, no estate tax form will be required and no estate taxes will be due. Adjusted taxable gifts are taxable gifts made since 1977. I do not practice in Ohio, so I'm not familiar with the laws concerning death taxes in Ohio.  Most likely, If Your Dad did not have more than $1 million then no state  death taxes will be due either, but you need to check this out with an Ohio estate practitioner.