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1. How do I know what school district I live in?
If you are unsure of your school district, the Ohio Department of Taxation has an online resource called The Finder to assist you. Once you provide your street address, The Finder can locate your school district. This resource is available on our Web site at The Finder. You can also contact your county board of elections or county auditor. By giving your street address, either agency should be able to identify your school district of residence.
2. Why did I receive a school district booklet in the mail?
Your school district number is based upon the address shown on your previous year's Ohio income tax return. We used this school district information to help determine to whom we should mail a school district booklet. If you believe that you received this booklet in error, verify your school district by using The Finder (see FAQ #1).
3. I received an SD 100 with a preprinted label and I don't live in a school district that imposes school district income tax. What should I do?
If your employer did not withhold school district income tax, send in the SD 100 with the label on it. Write your explanation across the front of the return and identify your actual school district name and number. Forward the return in the envelope provided in the SD 100 booklet. This form is also available on our Web site at Tax Forms or by calling our toll-free forms request line at 1-800-282-1782.
4. I just received my W-2 and discovered school district withholding. I didn't live in a school district that imposes school district income tax at all last year. What should I do?
You are not subject to the school district income tax. In order to get a full refund of the school district income tax withheld for a school district in which you were not domiciled at any time during the year, you must complete an SD 100 school district income tax return. (This form is available on our Web site at Tax Forms or by calling our toll-free forms request line at 1-800-282-1782.) Be sure to show on your return the school district number for which your employer withheld school district income tax.
5. I only lived part of the year in a school district that imposes school district income tax. How do I complete my return?
Be sure to use the school district number for the district that imposes the tax on your return. If you are filing this return for a school district other than an "earned income only" school district (see FAQ #12), place on line 2 the portion of your Ohio taxable income you earned while you were not a resident of the school district imposing the tax.
If you are filing this return for an "earned income only" school district (see FAQ #12), leave line 2 blank and complete Schedule A on page 2 of the return and then enter on lines 3 and 1 the amount you show on page 2, line 19 of the return.
The SD 100 return form is available on our Web site at Tax Forms or by calling our toll-free forms request line at 1-800-282-1782.
6. My employer says he won't withhold for me. What do I do?
If your employer is not withholding enough or any school district income tax and you will owe combined Ohio and school district income tax of at least $500, you are required to file a school district estimated income tax voucher (SD 100ES). This form is available on our Web site at Tax Forms or by calling our toll-free forms request line at 1-800-282-1782.
If your employer is not withholding any tax, please provide us with the facts in writing along with a copy of your most recent W-2 from that employer, and submit them to the Employer Withholding Unit, P.O. Box 182847, Columbus, OH 43218-2847.
7. My W-2 does not identify school district withholding. What do I do?
You should ask your employer for either: (i) a corrected W-2 identifying both the withholding amount and the school district by its four-digit number, or (ii) a letter from your employer identifying the withholding amount and school district number.
8. What should I do if I am a part-year resident of two taxing school districts?
You must file a separate SD 100 return for each taxing school district. Complete Schedule A as appropriate, for the "earned income only" school district's income. In the case of the “traditional” school district place on line 2 the portion of your Ohio taxable income you earned while you were not a resident of the school district. Form SD 100 is available on our Web site at Tax Forms or by calling our toll-free forms request line at 1-800-282-1782.
9. How do I correct my SD 100 after I have already filed it?
Make any correction to your return by filing an amended school district income tax return (SD 100X). To speed up the processing of your amended return, include a copy of your original return and copies of your W-2's. Also include a copy of any cancelled checks used as payment on your original return.
This form is available on our Web site at Tax Forms or by calling our toll-free forms request line at 1-800-282-1782.
10. I owe for one district and will get a refund for the other one. Can you just credit my balance owed with my refund?
No. You must pay what you owe for the one district and you will receive your refund for the other district. We have no way to credit from one district to another on your returns.
11. I'm retired and don't have to file a federal or state return. Do I need to file a school district return?
Yes, if you show an amount on line 6 of the SD 100 return, unless you live in an "earned income only" school district (see FAQ #12; most income that is not from wages or self-employment is not subject to school district income tax in these districts). Taxpayers who are 65 years of age before Jan. 1, 2009 may claim a senior citizen credit of $50 per return.
The SD 100 return form is available on our Web site at Tax Forms or by calling our toll-free forms request line at 1-800-282-1782.
12. What is an "earned income only" school district?
An "earned income only" school district is any school district whose voters have approved a school district income tax that applies only to earned income, such as wages and self-employment earnings, to include earnings from partnerships. The "earned income only" school district income tax excludes interest, dividends, capital gains, pensions, rental income, lottery winnings, and income earned by estates.
13. If I don't owe any school district tax, do I still file a return?
Yes, if you receive an SD 100 booklet with a preprinted label. By returning a completed form you will likely avoid a delinquency notice. You still must file a return for any refund of erroneous withholding.
This form is also available on our Web site at Tax Forms or by calling our toll-free forms request line at 1-800-282-1782.
14. Do I have to file estimated tax?
Yes, if your combined Ohio income tax and school district income tax liability exceeds by $500 any withholding.
However, three exceptions apply:
(i) if the total of combined Ohio income tax and school district income tax withholdings for the current year and overpayments carried over from the previous year equal or exceed 90 percent of the current combined tax liability, then no estimated payments are due.
(ii) if the total of combined Ohio income tax and school district income tax withholdings for the current year and overpayments carried over from the previous year equal or exceed 100 percent of the previous year's tax due after credits, then no estimated payments are due.
(iii) if the total of combined Ohio income tax and school district income tax liability for the current year minus the total combined withholdings for the current year, minus the previous year's overpayments carried over to the current year, are not greater than $500, then no estimated payments are due.
If you are required to make an estimated payment of school district income tax, use form SD 100ES to make the payment. This form is available on our Web site at Tax Forms or by calling our toll-free forms request line at 1-800-282-1782.
15. Are my children liable for the school district income tax?
Yes, if they have school district taxable income or were required to file an Ohio income tax return. There is no age limitation for school district income tax.
16. I don't have the money to pay by April 15, what do I do?
By law all tax is due on this date except for certain members of the military who are serving in a combat zone. Whatever amount you pay by the required due date will reduce the amount of interest and late-payment penalty you receive on your billing notice. Even if you are unable to pay the tax, you must file your returns by the due date (or the extended due date).
17. If I can't pay by the deadline, what will be the extra charge?
You will owe interest on any unpaid tax due and not paid at the deadline. The Department of Taxation will bill you for the interest charge after your final tax due payment has been received. The annual interest rates (set by Ohio law) for the current year and the past ten years are listed in the table below.
Tax Year |
Rate |
2009 |
5% |
2008 |
8% |
2007 |
8% |
2006 |
6% |
2005 |
5% |
2004 |
4% |
2003 |
6% |
2002 |
7% |
2001 |
9% |
2000 |
8% |
1999 |
8% |
18. I can't file my SD 100 by April 15. Can I get an extension?
Yes, if you are requesting an extension to file your federal 1040. Ohio does not have its own extension, but honors the federal extension. You should attach a copy of your federal extension or extension confirmation number to the SD 100 when you file. Remember, there is no extension for paying your tax.
19. I'm filing my SD 100 with an extension. When must I pay?
If you are filing an extension and you estimate that you owe some tax, it will be necessary for you to make a payment by April 15. You may use Ohio form SD 40P, which should accompany your tax payment. Form SD 40P is included in your school district income tax booklet.
You may also make a payment by credit card or electronic check. Please see Credit Card or Electronic Check Payment for more information on these options.
Note: DO NOT SEND FORM SD 40P IF YOU PAY BY CREDIT CARD. Claim the credit card extension payment on line 10 of the SD 100.
All necessary tax return and payment forms are available on our Web site at Tax Forms or by calling our toll-free forms request line at 1-800-282-1782.
20. What are the Ohio school district income tax obligations for an estate?
The circumstances governing the applicability of school district income tax to estates are explained below.
Does Ohio’s school district income tax apply to estates?
The school district income tax applies to every estate whose decedent at the time of death was domiciled in a school district that imposes the school district income tax, other than an "earned income only" school district (see FAQ #12). The return is filed on form SD 100E (this form is available on our Web site at Tax Forms or by calling our toll-free forms request line at 1-800-282-1782).
To find out which school districts in Ohio impose the school district income tax, and whether the tax is the traditional or "earned income only" type, click on the following letter that shows the rates and types of school district income tax in effect as of Jan. 1, 2009. School districts with an income tax in effect during 2008 are shown in this letter.
Estates liable for school district income tax must also make estimated payments of the tax (use Ohio voucher form SD 100E-ES; this form is available on our Web site at Tax Forms or by calling our toll-free forms request line at 1-800-282-1782).
When is the decedent’s final Ohio school district income tax return due?
The decedent’s final school district income tax return, Ohio form SD 100, is due on the same date that the decedent’s final U.S. individual income tax return is due. The estate does not need to contact the Ohio Department of Taxation to secure an extension of time to file. If the estate has secured an extension of time to file the decedent’s final U.S. individual income tax return, then the estate also has the same extension of time to file the decedent’s final school district income tax return.
However, even if the estate has secured an extension of time for filing the decedent’s final U. S. individual income tax return, at least 90 percent of the school district income tax due must be paid by the unextended due date. To make extension payments of school district income taxes, use Ohio voucher form SD 40EP.
These forms are available on our Web site at Tax Forms or by calling our toll-free forms request line at 1-800-282-1782.
Is the estate’s representative personally liable for unpaid school district income tax?
Ohio’s tax law does not contain any express provision holding the estate’s representative liable for either the decedent’s unpaid school district income tax or the estate’s unpaid school district income tax. However, the estate’s representative would be liable under Ohio’s probate law to the extent that the estate’s representative would be liable for any other unpaid obligation of the decedent or for any other unpaid obligation of the estate.
